DTSS (Datasea Intelligent Technology) Beneish M-Score: -1.05 (As of Jun. 24, 2026)

What is Datasea Intelligent Technology Beneish M-Score?

Datasea Intelligent Technology DTSS +1.37% 54 Beneish M-Score is -1.05 as of Jun. 24, 2026. GuruFocus rates DTSS with a GF Score™ of 54/100 and a GF Value™ of $1.85 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 2,633 Software companies, Datasea Intelligent Technology ranks worse than 88.76% 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.

Warning Sign:

Beneish M-Score -1.05 higher than -1.78, which implies that the company might have manipulated its financial results.

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

DTSS' s Beneish M-Score Range Over the Past 10 Years
Min: -25.78 Med: -2.24 Max: 85.88
Current: -1.05

During the past 10 years, the highest Beneish M-Score of Datasea Intelligent Technology was 85.88. The lowest was -25.78. And the median was -2.24.

Datasea Intelligent Technology Beneish M-Score Related Terms

Datasea Intelligent Technology Beneish M-Score Historical Data

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The historical data trend for Datasea Intelligent Technology'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.

Datasea Intelligent Technology Beneish M-Score Chart

Datasea Intelligent Technology Annual Data

Trend

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Jun24

Jun25

Beneish M-Score

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29.59

85.88

-12.08

-4.46

-2.04

Datasea Intelligent Technology Quarterly Data
	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25
Beneish M-Score	Get a 7-Day Free Trial															-7.51	-6.42	-2.04	-1.29	-1.05

DTSS vs TGHL, SDCH, CYAB: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Datasea Intelligent Technology'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.

Datasea Intelligent Technology Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Datasea Intelligent Technology's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Datasea Intelligent Technology's Beneish M-Score falls into.

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54GF Score

Datasea Intelligent Technology Ltd DTSS

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Datasea Intelligent Technology 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 Datasea Intelligent Technology for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 4.8615

0.528 * 0.2615

0.404 * 0.8866

0.892 * 1.2031

0.115 * 0.8559

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 0.304

4.679 * -0.399167

0.327 * 1.3198

-1.05

This Year (Dec25) TTM:

Last Year (Dec24) TTM:

Total Receivables was $1.23 Mil.
Revenue was 12.995 + 13.814 + 19.725 + 10.354 = $56.89 Mil.
Gross Profit was 1.193 + 1.169 + 1.532 + 0.298 = $4.19 Mil.
Total Current Assets was $3.02 Mil.
Total Assets was $8.64 Mil.
Property, Plant and Equipment(Net PPE) was $0.32 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.86 Mil.
Selling, General, & Admin. Expense(SGA) was $4.90 Mil.
Total Current Liabilities was $5.04 Mil.
Long-Term Debt & Capital Lease Obligation was $0.13 Mil.
Net Income was -0.539 + -0.201 + -0.204 + -1.783 = $-2.73 Mil.
Non Operating Income was -0.022 + 0.087 + -0.082 + -0.014 = $-0.03 Mil.
Cash Flow from Operations was 0.662 + 0.879 + -0.589 + -0.198 = $0.75 Mil.

Total Receivables was $0.21 Mil.
Revenue was 20.456 + 21.081 + 4.364 + 1.383 = $47.28 Mil.
Gross Profit was 0.417 + 0.197 + 0.287 + 0.01 = $0.91 Mil.
Total Current Assets was $1.60 Mil.
Total Assets was $5.90 Mil.
Property, Plant and Equipment(Net PPE) was $0.23 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.61 Mil.
Selling, General, & Admin. Expense(SGA) was $13.39 Mil.
Total Current Liabilities was $2.56 Mil.
Long-Term Debt & Capital Lease Obligation was $0.12 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)
	=	(1.234 / 56.888)	/	(0.211 / 47.284)
	=	0.021692	/	0.004462
	=	4.8615

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)
	=	(0.911 / 47.284)	/	(4.192 / 56.888)
	=	0.019267	/	0.073689
	=	0.2615

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 - (3.024 + 0.321) / 8.643)	/	(1 - (1.595 + 0.227) / 5.904)
	=	0.612982	/	0.691396
	=	0.8866

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
	=	56.888	/	47.284
	=	1.2031

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))
	=	(0.614 / (0.614 + 0.227))	/	(1.862 / (1.862 + 0.321))
	=	0.730083	/	0.852955
	=	0.8559

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)
	=	(4.899 / 56.888)	/	(13.394 / 47.284)
	=	0.086117	/	0.283267
	=	0.304

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)
	=	((0.13 + 5.042) / 8.643)	/	((0.117 + 2.56) / 5.904)
	=	0.598403	/	0.453421
	=	1.3198

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
	=	(-2.727 - -0.031	-	0.754)	/	8.643
	=	-0.399167

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.

Datasea Intelligent Technology has a M-score of -1.05 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 -1.05 mean?

Datasea Intelligent Technology (DTSS) has a Beneish M-Score of -1.05 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Datasea Intelligent Technology and its competitors. According to the industry distribution chart, Datasea Intelligent Technology ranks #2337 out of 2633 companies in the Software industry, placing it in the top 88.8%.

Is Datasea Intelligent Technology's Beneish M-Score too high?

Datasea Intelligent Technology's current Beneish M-Score is -1.05. Based on the distribution chart, Datasea Intelligent Technology ranks #2337 out of 2633 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Datasea Intelligent Technology has a GF Score™ of 54/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.

How does Datasea Intelligent Technology's Beneish M-Score compare to TGHL and SDCH?

According to the Software industry distribution chart, Datasea Intelligent Technology ranks #2337 out of 2633 companies for Beneish M-Score. This places Datasea Intelligent Technology 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 Software company?

A good Beneish M-Score depends on the Software 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 Datasea Intelligent Technology and its competitors. Datasea Intelligent Technology's current Beneish M-Score is -1.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Datasea Intelligent Technology stock overvalued right now?

Based on GuruFocus' analysis, Datasea Intelligent Technology (DTSS) is currently considered Possible Value Trap. The stock's GF Value™ is $1.85, compared to a current price of $0.80 — trading 56.8% below its estimated fair value. The current Beneish M-Score is -1.05. Datasea Intelligent Technology's overall GF Score™ is 54/100 with 6 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 Datasea Intelligent Technology (DTSS), the current Beneish M-Score is -1.05 as of Jun. 24, 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.

Is Datasea Intelligent Technology (DTSS) Overvalued in 2026?

Based on GuruFocus' analysis, Datasea Intelligent Technology stock appears to be undervalued. The current stock price of $0.80 is trading 56.8% below its estimated GF Value™ of $1.85. GuruFocus considers Datasea Intelligent Technology to be Possible Value Trap.

Key valuation signals for DTSS:

Beneish M-Score: -1.05
GF Value™: $1.85 vs. price of $0.80 (56.8% below fair value)
GF Score™: 54/100 with 6 warning signs

No single metric tells the full story. See the DTSS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Datasea Intelligent Technology Business Description

Industry Technology Software

Comparable Companies TGHL SDCH CYAB LHSW CETX OLB YQAI SONM TGCB CSAI MSFT ORCL PLTR PANW CRWD FTNT SNPS HKSE:02513 NET CRWV

Address No.5 Shengfang Road, Room 302-5, Building C, Gemdale Viseen International Center, Daxing District, Beijing, CHN, 102600

Website http://www.dataseainc.com

Datasea Intelligent Technology Ltd, formerly known as Datasea Inc, is a technology company that operates in two main segments. The first segment, Acoustic High-Tech, focuses on developing and applying acoustic technologies, such as ultrasound, infrasound, and mechanical wave effects, for applications like ultrasonic sterilization, neuro-regulation, acupoint stimulation, and environmental purification. The second segment, AI Multimodal Digitalization, integrates artificial intelligence with 5G networks and big data processing to create a proprietary multimodal data platform that combines text, voice, image, and video for real-time intelligent analysis and generation. The company generates all of its revenue from the People's Republic of China (PRC).

54GF Score

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Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.80

Price

$1.85

GF Value

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