Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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 -1.63 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for Sun King Technology Group's Beneish M-Score or its related term are showing as below:
HKSE:00580'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.26 Med: -2.29 Max: -1.56
Current: -1.63
During the past 13 years, the highest Beneish M-Score of Sun King Technology Group was -1.56. The lowest was -3.26. And the median was -2.29.
* 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.
HKSE:00580 vs APH, GLW, TEL: Beneish M-Score Comparison
For the Electronic Components subindustry, Sun King Technology 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.
Sun King Technology Group Beneish M-Score vs Hardware Industry
For the Hardware industry and Technology sector, Sun King Technology Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sun King Technology Group's Beneish M-Score falls into.
Sun King Technology 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 Sun King Technology 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 * 0.7575
+
0.528 * 1.2839
+
0.404 * 1.7472
+
0.892 * 1.449
+
0.115 * 0.9321
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9353
+
4.679 * 0.045192
-
0.327 * 0.9764
=
-1.63
* 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))
=
(67.606 / (67.606 + 847.401))
/
(78.131 / (78.131 + 907.565))
=
0.073886
/
0.079265
=
0.9321
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
=
(152.336 - 0
-
-17.103)
/
3749.355
=
0.045192
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.
Sun King Technology Group has a M-score of -1.63 signals that the company is likely to be a manipulator.
Sun King Technology Group (HKSE:00580) has a Beneish M-Score of -1.63 as of Aug. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sun King Technology Group and its competitors. According to the industry distribution chart, Sun King Technology Group ranks #2077 out of 2402 companies in the Hardware industry, placing it in the top 86.5%.
Is Sun King Technology Group's Beneish M-Score too high?
Sun King Technology Group's current Beneish M-Score is -1.63. Based on the distribution chart, Sun King Technology Group ranks #2077 out of 2402 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Sun King Technology Group has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sun King Technology Group's Beneish M-Score compare to APH and GLW?
According to the Hardware industry distribution chart, Sun King Technology Group ranks #2077 out of 2402 companies for Beneish M-Score. This places Sun King Technology 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 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 Sun King Technology Group and its competitors. Sun King Technology Group's current Beneish M-Score is -1.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sun King Technology Group stock overvalued right now?
Based on GuruFocus' analysis, Sun King Technology Group (HKSE:00580) is currently considered Significantly Undervalued. The stock's GF Value™ is HK$2.80, compared to a current price of HK$1.36 — trading 51.4% below its estimated fair value. The current Beneish M-Score is -1.63. Sun King Technology Group's overall GF Score™ is 79/100 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 Sun King Technology Group (HKSE:00580), the current Beneish M-Score is -1.63 as of Aug. 01, 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 Sun King Technology Group (HKSE:00580) Overvalued in 2026?
Based on GuruFocus' analysis, Sun King Technology Group stock appears to be undervalued.
The current stock price of HK$1.36 is trading 51.4% below its estimated GF Value™ of HK$2.80.
GuruFocus considers Sun King Technology Group to be Significantly Undervalued.
Key valuation signals for HKSE:00580:
Beneish M-Score: -1.63
GF Value™: HK$2.80 vs. price of HK$1.36 (51.4% below fair value)
No single metric tells the full story. See the HKSE:00580 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sun King Technology Group Ltd is an investment holding company engaged in the business of manufacturing and trading power electronic components. The products offered by the group are categorized into applied industries, namely, power transmission and distribution, electrified transportation and industrial, and others. Its product categories are Anode Saturable Reactors, ABB's Semiconductors, Power Quality Improved Equipment, Power Electronic Devices, Power Electronic Capacitors, Busbars, Digital IGBT Gate Units, Power Capacitors, Power Grid Status Monitoring, and Others. The company mainly operates in the PRC.
79GF Score
Get the complete analysis for HKSE:00580
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:00580 has been successfully added to your 
