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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 -1.02 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for Yeebo (International Holdings)'s Beneish M-Score or its related term are showing as below:
HKSE:00259'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.86 Med: -2.03 Max: 1.25
Current: -1.02
During the past 13 years, the highest Beneish M-Score of Yeebo (International Holdings) was 1.25. The lowest was -2.86. And the median was -2.03.
* 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.
Yeebo (International Holdings) Beneish M-Score Chart
HKSE:00259 vs APH, GLW, TEL: Beneish M-Score Comparison
For the Electronic Components subindustry, Yeebo (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.
Yeebo (International Holdings) Beneish M-Score vs Hardware Industry
For the Hardware industry and Technology sector, Yeebo (International Holdings)'s Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Yeebo (International Holdings)'s Beneish M-Score falls into.
Yeebo (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 Yeebo (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 * 1.087
+
0.528 * 1.1759
+
0.404 * 1.0579
+
0.892 * 1.1371
+
0.115 * 0.8436
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0535
+
4.679 * 0.264773
-
0.327 * 1.2284
=
-1.02
* 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.
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.
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))
=
(82.363 / (82.363 + 274.444))
/
(122.603 / (122.603 + 325.477))
=
0.230833
/
0.273619
=
0.8436
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
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
=
(1950.588 - 0
-
73.724)
/
7088.579
=
0.264773
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.
Yeebo (International Holdings) has a M-score of -1.02 signals that the company is likely to be a manipulator.
Yeebo (International Holdings) (HKSE:00259) has a Beneish M-Score of -1.02 as of Aug. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Yeebo (International Holdings) and its competitors. According to the industry distribution chart, Yeebo (International Holdings) ranks #2222 out of 2401 companies in the Hardware industry, placing it in the top 92.5%.
Is Yeebo (International Holdings)'s Beneish M-Score too high?
Yeebo (International Holdings)'s current Beneish M-Score is -1.02. Based on the distribution chart, Yeebo (International Holdings) ranks #2222 out of 2401 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Yeebo (International Holdings) has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yeebo (International Holdings)'s Beneish M-Score compare to APH and GLW?
According to the Hardware industry distribution chart, Yeebo (International Holdings) ranks #2222 out of 2401 companies for Beneish M-Score. This places Yeebo (International Holdings) 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 Hardware company?
A good Beneish M-Score depends on the Hardware 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 Yeebo (International Holdings) and its competitors. Yeebo (International Holdings)'s current Beneish M-Score is -1.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yeebo (International Holdings) stock overvalued right now?
Based on GuruFocus' analysis, Yeebo (International Holdings) (HKSE:00259) is currently considered Fairly Valued. The stock's GF Value™ is HK$3.20, compared to a current price of HK$3.15 — trading 1.6% below its estimated fair value. The current Beneish M-Score is -1.02. Yeebo (International Holdings)'s overall GF Score™ is 73/100 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 Yeebo (International Holdings) (HKSE:00259), the current Beneish M-Score is -1.02 as of Aug. 02, 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 Yeebo (International Holdings) (HKSE:00259) Overvalued in 2026?
Based on GuruFocus' analysis, Yeebo (International Holdings) stock appears to be undervalued.
The current stock price of HK$3.15 is trading 1.6% below its estimated GF Value™ of HK$3.20.
GuruFocus considers Yeebo (International Holdings) to be Fairly Valued.
Key valuation signals for HKSE:00259:
Beneish M-Score: -1.02
GF Value™: HK$3.20 vs. price of HK$3.15 (1.6% below fair value)
No single metric tells the full story. See the HKSE:00259 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yeebo (International Holdings) Ltd is an investment holding company. The company is engaged in the manufacturing and sale of high-quality Monochrome LCD and LCD Modules. The company's operating divisions include Liquid Crystal Displays (LCDs), liquid crystal display modules (LCMs), LCD-related optical products, and LCD-related products. Geographically, it derives the majority of its revenue from the PRC; and has a presence in Hong Kong, Japan, Switzerland, the United States, Taiwan, Germany, Spain, Other European countries, Other Asian countries and Other countries.
73GF Score
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