CMOIF (Cosmopolitan International Holdings) Beneish M-Score: -6.09 (As of Jun. 26, 2026)


What is Cosmopolitan International Holdings Beneish M-Score?

Cosmopolitan International Holdings CMOIF 41 Beneish M-Score is -6.09 as of Jun. 26, 2026. GuruFocus rates CMOIF with a GF Score™ of 41/100. The stock has 7 warning signs investors should review. Among 1,682 Real Estate companies, Cosmopolitan International Holdings ranks better than 98.51% 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.

Good Sign:

Beneish M-Score -6.09 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

CMOIF' s Beneish M-Score Range Over the Past 10 Years
Min: -6.09   Med: 4.66   Max: 75.61
Current: -6.09

During the past 13 years, the highest Beneish M-Score of Cosmopolitan International Holdings was 75.61. The lowest was -6.09. And the median was 4.66.

Cosmopolitan International Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Cosmopolitan International Holdings'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.

Cosmopolitan International Holdings Beneish M-Score Chart

Cosmopolitan International Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.89 -2.76 5.95 3.37 -6.09

Cosmopolitan International Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 5.95 0.00 3.37 0.00 -6.09

Cosmopolitan International Holdings Beneish M-Score Competitor Comparison

For the Real Estate - Diversified subindustry, Cosmopolitan International Holdings'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.

Cosmopolitan International Holdings Beneish M-Score vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Cosmopolitan International Holdings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Cosmopolitan International Holdings's Beneish M-Score falls into.


Cosmopolitan International Holdings 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 Cosmopolitan International Holdings 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 * 0.5218+0.528 * 0.3584+0.404 * 1.27+0.892 * 0.0888+0.115 * 1.3253
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 9.8161+4.679 * -0.136629-0.327 * 1.0222
=-6.09

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $0.82 Mil.
Revenue was $4.22 Mil.
Gross Profit was $0.81 Mil.
Total Current Assets was $333.21 Mil.
Total Assets was $360.18 Mil.
Property, Plant and Equipment(Net PPE) was $0.87 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.08 Mil.
Selling, General, & Admin. Expense(SGA) was $6.53 Mil.
Total Current Liabilities was $123.68 Mil.
Long-Term Debt & Capital Lease Obligation was $114.13 Mil.
Net Income was $-58.25 Mil.
Gross Profit was $0.00 Mil.
Cash Flow from Operations was $-9.04 Mil.
 Total Receivables was $17.75 Mil.
Revenue was $47.46 Mil.
Gross Profit was $3.27 Mil.
Total Current Assets was $399.76 Mil.
Total Assets was $424.98 Mil.
Property, Plant and Equipment(Net PPE) was $0.97 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.12 Mil.
Selling, General, & Admin. Expense(SGA) was $7.49 Mil.
Total Current Liabilities was $119.07 Mil.
Long-Term Debt & Capital Lease Obligation was $155.40 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)
=(0.823 / 4.216) / (17.753 / 47.457)
=0.195209 / 0.374086
=0.5218

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)
=(3.268 / 47.457) / (0.81 / 4.216)
=0.068862 / 0.192125
=0.3584

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 - (333.205 + 0.874) / 360.181) / (1 - (399.761 + 0.965) / 424.975)
=0.072469 / 0.05706
=1.27

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
=4.216 / 47.457
=0.0888

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))
=(0.116 / (0.116 + 0.965)) / (0.077 / (0.077 + 0.874))
=0.107308 / 0.080967
=1.3253

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)
=(6.529 / 4.216) / (7.487 / 47.457)
=1.548624 / 0.157764
=9.8161

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)
=((114.127 + 123.676) / 360.181) / ((155.402 + 119.073) / 424.975)
=0.660232 / 0.645862
=1.0222

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
=(-58.246 - 0 - -9.035) / 360.181
=-0.136629

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.

Cosmopolitan International Holdings has a M-score of -6.09 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -6.09 mean?
Cosmopolitan International Holdings (CMOIF) has a Beneish M-Score of -6.09 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cosmopolitan International Holdings and its competitors. According to the industry distribution chart, Cosmopolitan International Holdings ranks #25 out of 1682 companies in the Real Estate industry, placing it in the top 1.5%.
Is Cosmopolitan International Holdings' Beneish M-Score too high?
Cosmopolitan International Holdings' current Beneish M-Score is -6.09. Based on the distribution chart, Cosmopolitan International Holdings ranks #25 out of 1682 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, Cosmopolitan International Holdings has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Cosmopolitan International Holdings' Beneish M-Score compare to competitors?
According to the Real Estate industry distribution chart, Cosmopolitan International Holdings ranks #25 out of 1682 companies for Beneish M-Score. This places Cosmopolitan International Holdings in the top 2% of its industry — outperforming the majority of peers. 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 Real Estate company?
A good Beneish M-Score depends on the Real Estate 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 Cosmopolitan International Holdings and its competitors. Cosmopolitan International Holdings's current Beneish M-Score is -6.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmopolitan International Holdings stock overvalued right now?
Cosmopolitan International Holdings (CMOIF) has a current Beneish M-Score of -6.09. The current Beneish M-Score is -6.09. Cosmopolitan International Holdings' overall GF Score™ is 41/100 with 7 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 Cosmopolitan International Holdings (CMOIF), the current Beneish M-Score is -6.09 as of Jun. 26, 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.

Cosmopolitan International Holdings Business Description

Other Exchanges 00120:Hong Kong
Address 68 Yee Wo Street, 20th Floor, Causeway Bay, Hong Kong, HKG
Cosmopolitan International Holdings Ltd is a real estate company. The company's operating segment includes Property development and investment and Financial assets investments. It generates maximum revenue from the property development and investment segment which comprises the development and sale of properties as well as the leasing of properties. Geographically, it derives a majority of its revenue from Mainland China.