China In-Tech (HKSE:00464) Beneish M-Score: -7.16 (As of Jul. 15, 2026)

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China In-Tech Ltd HKSE:00464

33 GF Score

Price HK$0.89

GF Value HK$0.10

Valuation Significantly Overvalued

7 Warning Signs

View Full Analysis

What is China In-Tech Beneish M-Score?

China In-Tech HKSE:00464 +2.30% 33 Beneish M-Score is -7.16 as of Jul. 15, 2026. GuruFocus rates HKSE:00464 with a GF Score™ of 33/100 and a GF Value™ of HK$0.10 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, China In-Tech ranks better than 98.65% 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 -7.16 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

HKSE:00464' s Beneish M-Score Range Over the Past 10 Years
Min: -7.56 Med: -2.96 Max: -2.59
Current: -7.16

During the past 13 years, the highest Beneish M-Score of China In-Tech was -2.59. The lowest was -7.56. And the median was -2.96.

China In-Tech Beneish M-Score Related Terms

China In-Tech Beneish M-Score Historical Data

* Premium members only.

The historical data trend for China In-Tech'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.

China In-Tech Beneish M-Score Chart

China In-Tech Annual Data

Trend

Mar17

Mar18

Mar19

Mar20

Mar21

Mar22

Mar23

Mar24

Mar25

Mar26

Beneish M-Score

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0.00

-7.56

-2.98

-7.16

0.00

China In-Tech Semi-Annual Data
	Sep16	Mar17	Sep17	Mar18	Sep18	Mar19	Sep19	Mar20	Sep20	Mar21	Sep21	Mar22	Sep22	Mar23	Sep23	Mar24	Sep24	Mar25	Sep25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															-2.98	0.00	-7.16	0.00	0.00

HKSE:00464 vs PG, CL, KVUE: Beneish M-Score Comparison

For the Household & Personal Products subindustry, China In-Tech'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.

China In-Tech Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, China In-Tech's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where China In-Tech's Beneish M-Score falls into.

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33GF Score

China In-Tech Ltd HKSE:00464

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

View Full Analysis

China In-Tech 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 China In-Tech 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 * 1.7773

0.528 * -3.807

0.404 * 0.4945

0.892 * 0.5845

0.115 * 0.2657

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 2.275

4.679 * -0.390432

0.327 * 1.4609

-7.16

This Year (Mar25) TTM:

Last Year (Mar24) TTM:

Total Receivables was HK$41.04 Mil.
Revenue was HK$105.80 Mil.
Gross Profit was HK$-5.48 Mil.
Total Current Assets was HK$78.01 Mil.
Total Assets was HK$79.48 Mil.
Property, Plant and Equipment(Net PPE) was HK$0.94 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$4.55 Mil.
Selling, General, & Admin. Expense(SGA) was HK$52.83 Mil.
Total Current Liabilities was HK$81.63 Mil.
Long-Term Debt & Capital Lease Obligation was HK$3.28 Mil.
Net Income was HK$-49.74 Mil.
Gross Profit was HK$0.00 Mil.
Cash Flow from Operations was HK$-18.71 Mil.

Total Receivables was HK$39.50 Mil.
Revenue was HK$181.00 Mil.
Gross Profit was HK$35.69 Mil.
Total Current Assets was HK$130.65 Mil.
Total Assets was HK$149.18 Mil.
Property, Plant and Equipment(Net PPE) was HK$16.50 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$4.67 Mil.
Selling, General, & Admin. Expense(SGA) was HK$39.72 Mil.
Total Current Liabilities was HK$99.90 Mil.
Long-Term Debt & Capital Lease Obligation was HK$9.20 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)
	=	(41.038 / 105.797)	/	(39.501 / 180.995)
	=	0.387894	/	0.218244
	=	1.7773

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)
	=	(35.691 / 180.995)	/	(-5.48 / 105.797)
	=	0.197193	/	-0.051797
	=	-3.807

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 - (78.006 + 0.936) / 79.476)	/	(1 - (130.65 + 16.502) / 149.179)
	=	0.006719	/	0.013588
	=	0.4945

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
	=	105.797	/	180.995
	=	0.5845

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))
	=	(4.665 / (4.665 + 16.502))	/	(4.553 / (4.553 + 0.936))
	=	0.22039	/	0.829477
	=	0.2657

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)
	=	(52.825 / 105.797)	/	(39.724 / 180.995)
	=	0.499305	/	0.219476
	=	2.275

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)
	=	((3.283 + 81.63) / 79.476)	/	((9.202 + 99.899) / 149.179)
	=	1.068411	/	0.731343
	=	1.4609

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
	=	(-49.739 - 0	-	-18.709)	/	79.476
	=	-0.390432

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.

China In-Tech has a M-score of -7.16 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 -7.16 mean?

China In-Tech (HKSE:00464) has a Beneish M-Score of -7.16 as of Jul. 15, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on China In-Tech and its competitors. According to the industry distribution chart, China In-Tech ranks #25 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 1.4%.

Is China In-Tech's Beneish M-Score too high?

China In-Tech's current Beneish M-Score is -7.16. Based on the distribution chart, China In-Tech ranks #25 out of 1849 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, China In-Tech has a GF Score™ of 33/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does China In-Tech's Beneish M-Score compare to PG and CL?

According to the Consumer Packaged Goods industry distribution chart, China In-Tech ranks #25 out of 1849 companies for Beneish M-Score. This places China In-Tech in the top 1% 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 Consumer Packaged Goods company?

A good Beneish M-Score depends on the Consumer Packaged Goods 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 China In-Tech and its competitors. China In-Tech's current Beneish M-Score is -7.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is China In-Tech stock overvalued right now?

Based on GuruFocus' analysis, China In-Tech (HKSE:00464) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.10, compared to a current price of HK$0.89 — trading 790% above its estimated fair value. The current Beneish M-Score is -7.16. China In-Tech's overall GF Score™ is 33/100 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 China In-Tech (HKSE:00464), the current Beneish M-Score is -7.16 as of Jul. 15, 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 China In-Tech (HKSE:00464) Overvalued in 2026?

Based on GuruFocus' analysis, China In-Tech stock appears to be overvalued. The current stock price of HK$0.89 is trading 790% above its estimated GF Value™ of HK$0.10. GuruFocus considers China In-Tech to be Significantly Overvalued.

Key valuation signals for HKSE:00464:

Beneish M-Score: -7.16
GF Value™: HK$0.10 vs. price of HK$0.89 (790% above fair value)
GF Score™: 33/100 with 7 warning signs

No single metric tells the full story. See the HKSE:00464 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

China In-Tech Business Description

Industry Consumer Defensive Consumer Packaged Goods

Comparable Companies HKSE:03828 HKSE:01925 HKSE:02177 HKSE:02023 HKSE:08512 HKSE:00943 HKSE:02031 HKSE:01962 HKSE:01667 HKSE:01455 PG XPAR:OR LSE:ULVR CL BOM:500696 LSE:RKT KVUE KMB XTER:HEN3 EL

Address Unit 506, 18 Queen’s Road Central, New World Tower 1, 5th Floor, Central, Hong Kong, HKG

Website http://www.chinaintech464.com

China In-Tech Ltd is principally engaged in the design, manufacture, and sale of a wide range of electrical haircare products, electrical healthcare products, and other small household electrical appliances. The company has two segments: the Electrical haircare appliance segment, which involves manufacturing and selling electrical haircare appliances, which derives maximum revenue; and the Information technology service segment, which involves the provision of information technology services in the PRC. Geographically, the company operates in Europe, Asia, South and North America, and Australia.

33GF Score

Get the complete analysis for HKSE:00464

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

HK$0.89

Price

HK$0.10

GF Value

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