CJMB (Callan Jmb) Beneish M-Score: 0.00 (As of Jun. 27, 2026)


CJMB Callan Jmb Inc CJMB
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What is Callan Jmb Beneish M-Score?

Callan Jmb CJMB -1.30% 10 Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus rates CJMB with a GF Score™ of 10/100. The stock has 3 warning signs investors should review. Among 966 Transportation companies, Callan Jmb ranks worse than 103519.57% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

The historical rank and industry rank for Callan Jmb's Beneish M-Score or its related term are showing as below:

During the past 4 years, the highest Beneish M-Score of Callan Jmb was -4.06. The lowest was -5.50. And the median was -5.16.

Callan Jmb Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Callan Jmb's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Callan Jmb Beneish M-Score Chart

Callan Jmb Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 -5.16

Callan Jmb Quarterly Data
Dec22 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 -5.50 -4.06 -5.16 0.00

CJMB vs HGYN, CIIT, ATXG: Beneish M-Score Comparison

For the Integrated Freight & Logistics subindustry, Callan Jmb's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

Callan Jmb Beneish M-Score vs Transportation Industry

For the Transportation industry and Industrials sector, Callan Jmb's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Callan Jmb's Beneish M-Score falls into.


CJMB
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Callan Jmb Inc CJMB
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Callan Jmb Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of Callan Jmb for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

This Year (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $0.82 Mil.
Revenue was 1.106 + 1.161 + 1.447 + 1.666 = $5.38 Mil.
Gross Profit was 0.427 + 0.354 + 0.493 + 0.644 = $1.92 Mil.
Total Current Assets was $3.03 Mil.
Total Assets was $5.71 Mil.
Property, Plant and Equipment(Net PPE) was $2.68 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.15 Mil.
Selling, General, & Admin. Expense(SGA) was $8.87 Mil.
Total Current Liabilities was $1.52 Mil.
Long-Term Debt & Capital Lease Obligation was $1.89 Mil.
Net Income was -3.215 + -2.593 + -2.731 + -1.398 = $-9.94 Mil.
Non Operating Income was -1.515 + -0.63 + -0.853 + 0 = $-3.00 Mil.
Cash Flow from Operations was -1.68 + -0.659 + -1.763 + -0.563 = $-4.67 Mil.
 Total Receivables was $0.84 Mil.
Revenue was 1.449 + 1.352 + 1.435 + 1.986 = $6.22 Mil.
Gross Profit was 0.616 + 0.419 + 0.464 + 0.962 = $2.46 Mil.
Total Current Assets was $6.80 Mil.
Total Assets was $8.46 Mil.
Property, Plant and Equipment(Net PPE) was $1.65 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.15 Mil.
Selling, General, & Admin. Expense(SGA) was $5.89 Mil.
Total Current Liabilities was $1.05 Mil.
Long-Term Debt & Capital Lease Obligation was $0.59 Mil.

1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI=(Receivables_t / Revenue_t) / (Receivables_t-1 / Revenue_t-1)
=(0.824 / 5.38) / (0.835 / 6.222)
=0.15316 / 0.134201
=

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI=GrossMargin_t-1 / GrossMargin_t
=(GrossProfit_t-1 / Revenue_t-1) / (GrossProfit_t / Revenue_t)
=(2.461 / 6.222) / (1.918 / 5.38)
=0.395532 / 0.356506
=

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI=(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) / (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
=(1 - (3.034 + 2.676) / 5.71) / (1 - (6.802 + 1.654) / 8.456)
=0 / 0
=

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI=Sales_t / Sales_t-1
=Revenue_t / Revenue_t-1
=5.38 / 6.222
=

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI=(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) / (Depreciation_t / (Depreciaton_t + PPE_t))
=(0.147 / (0.147 + 1.654)) / (0.151 / (0.151 + 2.676))
=0.081621 / 0.053414
=

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI=(SGA_t / Sales_t) / (SGA_t-1 /Sales_t-1)
=(8.87 / 5.38) / (5.887 / 6.222)
=1.648699 / 0.946159
=

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI=((LTD_t + CurrentLiabilities_t) / TotalAssets_t) / ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
=((1.886 + 1.515) / 5.71) / ((0.593 + 1.049) / 8.456)
=0.595622 / 0.194182
=

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA=(IncomefromContinuingOperations_t - CashFlowsfromOperations_t) / TotalAssets_t
=(NetIncome_t - NonOperatingIncome_t - CashFlowsfromOperations_t) / TotalAssets_t
=(-9.937 - -2.998 - -4.665) / 5.71
=-0.398249

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Callan Jmb (CJMB) has a Beneish M-Score of 0.00 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Callan Jmb and its competitors. According to the industry distribution chart, Callan Jmb ranks #999999 out of 966 companies in the Transportation industry.
Is Callan Jmb's Beneish M-Score too high?
Callan Jmb's current Beneish M-Score is 0.00. Based on the distribution chart, Callan Jmb ranks #999999 out of 966 companies in the Transportation industry, which is in the bottom quartile relative to peers. Overall, Callan Jmb has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Callan Jmb's Beneish M-Score compare to HGYN and CIIT?
According to the Transportation industry distribution chart, Callan Jmb ranks #999999 out of 966 companies for Beneish M-Score. This places Callan Jmb in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Transportation company?
A good Beneish M-Score depends on the Transportation industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Callan Jmb and its competitors. Callan Jmb's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Callan Jmb stock overvalued right now?
Callan Jmb (CJMB) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Callan Jmb's overall GF Score™ is 10/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For Callan Jmb (CJMB), the current Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Callan Jmb Business Description

Address 244 Flightline Drive, Spring Branch, TX, USA, 78070-6241
Callan Jmb Inc is a vertically integrated logistics and fulfillment company that provides cryogenic logistics solutions to the life sciences industry through a combination of proprietary packaging, information technology, and specialized cold chain logistics know-how. It provides a system that utilizes predictive technology to revolutionize the supply chain by guaranteeing the safety, effectiveness, and potency of every product handled to ensure product integrity and to provide immediate response in industries while ensuring environmental responsibility. The company views its solutions as disruptive to the older technologies of dry ice and liquid nitrogen in that its solutions are comprehensive and combine its competencies in configurations that are customized to its clients.
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Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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