GDC (GD Culture Group) Beneish M-Score: 0.00 (As of Sep. 03, 2026)

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GDC GD Culture Group Ltd GDC
32 GF Score
Price $1.45
! 1 Warning Sign
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What is GD Culture Group Beneish M-Score?

GD Culture Group GDC -3.33% 32 Beneish M-Score is 0.00 as of Sep. 03, 2026. GuruFocus rates GDC with a GF Score™ of 32/100. The stock has 1 warning sign investors should review. Among 528 Interactive Media companies, GD Culture Group ranks worse than 189393.75% 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 GD Culture Group's Beneish M-Score or its related term are showing as below:

During the past 11 years, the highest Beneish M-Score of GD Culture Group was 23.18. The lowest was -27.62. And the median was -0.69.

GD Culture Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for GD Culture Group'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.

GD Culture Group Beneish M-Score Chart

GD Culture Group 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 3.10 0.00 0.00 0.00 0.00

GD Culture Group Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 0.00 0.00 0.00 0.00

GDC vs DKI, GXAI, GMER: Beneish M-Score Comparison

For the Electronic Gaming & Multimedia subindustry, GD Culture Group'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.

GD Culture Group Beneish M-Score vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, GD Culture Group's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where GD Culture Group's Beneish M-Score falls into.


GDC
32GF Score
GD Culture Group Ltd GDC
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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GD Culture Group 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 GD Culture Group 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 (Jun26) TTM:Last Year (Jun25) TTM:
Total Receivables was $21.49 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $37.77 Mil.
Total Assets was $500.44 Mil.
Property, Plant and Equipment(Net PPE) was $0.85 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.83 Mil.
Selling, General, & Admin. Expense(SGA) was $6.74 Mil.
Total Current Liabilities was $1.20 Mil.
Long-Term Debt & Capital Lease Obligation was $0.71 Mil.
Net Income was -52.158 + -164.066 + -196.489 + 12.088 = $-400.63 Mil.
Non Operating Income was -49.31 + -162.385 + -195.559 + 16.23 = $-391.02 Mil.
Cash Flow from Operations was -11.693 + -0.649 + -2.243 + -0.893 = $-15.48 Mil.
 Total Receivables was $0.01 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $2.52 Mil.
Total Assets was $10.58 Mil.
Property, Plant and Equipment(Net PPE) was $1.14 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.16 Mil.
Selling, General, & Admin. Expense(SGA) was $3.85 Mil.
Total Current Liabilities was $1.06 Mil.
Long-Term Debt & Capital Lease Obligation was $0.95 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)
=(21.487 / 0) / (0.009 / 0)
= /
=

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 / 0) / (0 / 0)
= /
=

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 - (37.766 + 0.845) / 500.435) / (1 - (2.516 + 1.141) / 10.575)
=0.922845 / 0.654184
=

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
=0 / 0
=

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))
=(1.16 / (1.16 + 1.141)) / (1.831 / (1.831 + 0.845))
=0.504129 / 0.68423
=

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)
=(6.738 / 0) / (3.847 / 0)
= /
=

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)
=((0.708 + 1.2) / 500.435) / ((0.949 + 1.062) / 10.575)
=0.003813 / 0.190165
=

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
=(-400.625 - -391.024 - -15.478) / 500.435
=0.011744

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?
GD Culture Group (GDC) has a Beneish M-Score of 0.00 as of Sep. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on GD Culture Group and its competitors. According to the industry distribution chart, GD Culture Group ranks #999999 out of 528 companies in the Interactive Media industry.
Is GD Culture Group's Beneish M-Score too high?
GD Culture Group's current Beneish M-Score is 0.00. Based on the distribution chart, GD Culture Group ranks #999999 out of 528 companies in the Interactive Media industry, which is in the bottom quartile relative to peers. Overall, GD Culture Group has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does GD Culture Group's Beneish M-Score compare to DKI and GXAI?
According to the Interactive Media industry distribution chart, GD Culture Group ranks #999999 out of 528 companies for Beneish M-Score. This places GD Culture Group 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 an Interactive Media company?
A good Beneish M-Score depends on the Interactive Media 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 GD Culture Group and its competitors. GD Culture Group'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 GD Culture Group stock overvalued right now?
GD Culture Group (GDC) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. GD Culture Group's overall GF Score™ is 32/100 with 1 warning sign 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 GD Culture Group (GDC), the current Beneish M-Score is 0.00 as of Sep. 03, 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.

GD Culture Group Business Description

Address 111 Town Square Place, Suite 1203, Jersey City, NJ, USA, 07310
GD Culture Group Ltd operates and manages its business as a single segment and has one operating and reportable segment, the Virtual Content Production. The company has relentlessly been focusing on serving its customers and creating value for them through the continual innovation and optimization of its products and services. For the AI-driven digital human creation and customization sector, the Company uses AI algorithms and software to generate realistic 3D or 2D digital human models. AI algorithms and machine learning models are used to simulate human characteristics, such as facial expressions, body movements, and even speech patterns.
32GF Score

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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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