Touyun Biotech Group (HKSE:01332) Beneish M-Score: 0.00 (As of Jul. 05, 2026)

What is Touyun Biotech Group Beneish M-Score?

Touyun Biotech Group HKSE:01332 +16.18% 25 Beneish M-Score is 0.00 as of Jul. 05, 2026. GuruFocus rates HKSE:01332 with a GF Score™ of 25/100 and a GF Value™ of HK$0.16 (Fairly Valued). The stock has 6 warning signs investors should review. Among 372 Packaging & Containers companies, Touyun Biotech Group ranks worse than 268816.94% 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 Touyun Biotech Group's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Touyun Biotech Group was 6.03. The lowest was -4.88. And the median was -2.69.

Touyun Biotech Group Beneish M-Score Related Terms

Touyun Biotech Group Beneish M-Score Historical Data

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The historical data trend for Touyun Biotech 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.

Touyun Biotech Group Beneish M-Score Chart

Touyun Biotech Group Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-2.52

-3.64

-4.88

6.03

0.00

Touyun Biotech Group Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
Beneish M-Score	Get a 7-Day Free Trial															-4.88	0.00	6.03	0.00	0.00

HKSE:01332 vs SW, PKG, IP: Beneish M-Score Comparison

For the Packaging & Containers subindustry, Touyun Biotech 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.

Touyun Biotech Group Beneish M-Score vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Touyun Biotech Group's Beneish M-Score distribution charts can be found below:

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

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Touyun Biotech Group Ltd HKSE:01332

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

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Touyun Biotech 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 Touyun Biotech Group 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 *

0.528 *

0.404 *

0.892 *

0.115 *

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 *

4.679 *

0.327 *

This Year (Dec25) TTM:

Last Year (Dec24) TTM:

Total Receivables was HK$46.00 Mil.
Revenue was HK$-4.98 Mil.
Gross Profit was HK$-53.97 Mil.
Total Current Assets was HK$98.35 Mil.
Total Assets was HK$619.70 Mil.
Property, Plant and Equipment(Net PPE) was HK$242.19 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$23.62 Mil.
Selling, General, & Admin. Expense(SGA) was HK$76.62 Mil.
Total Current Liabilities was HK$591.45 Mil.
Long-Term Debt & Capital Lease Obligation was HK$0.35 Mil.
Net Income was HK$26.80 Mil.
Gross Profit was HK$0.00 Mil.
Cash Flow from Operations was HK$-29.64 Mil.

Total Receivables was HK$41.52 Mil.
Revenue was HK$7.67 Mil.
Gross Profit was HK$-54.83 Mil.
Total Current Assets was HK$174.05 Mil.
Total Assets was HK$550.32 Mil.
Property, Plant and Equipment(Net PPE) was HK$280.18 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$29.48 Mil.
Selling, General, & Admin. Expense(SGA) was HK$72.87 Mil.
Total Current Liabilities was HK$557.98 Mil.
Long-Term Debt & Capital Lease Obligation was HK$32.98 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)
	=	(45.997 / -4.978)	/	(41.517 / 7.666)
	=		/	5.415732
	=

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)
	=	(-54.83 / 7.666)	/	(-53.972 / -4.978)
	=	-7.152361	/
	=

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 - (98.345 + 242.192) / 619.704)	/	(1 - (174.053 + 280.176) / 550.319)
	=	0.450484	/	0.174608
	=

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
	=	-4.978	/	7.666
	=

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))
	=	(29.476 / (29.476 + 280.176))	/	(23.615 / (23.615 + 242.192))
	=	0.095191	/	0.088843
	=

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)
	=	(76.616 / -4.978)	/	(72.873 / 7.666)
	=		/	9.506001
	=

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)
	=	((0.353 + 591.449) / 619.704)	/	((32.978 + 557.983) / 550.319)
	=	0.954975	/	1.073852
	=

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
	=	(26.799 - 0	-	-29.636)	/	619.704
	=	0.091068

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?

Touyun Biotech Group (HKSE:01332) has a Beneish M-Score of 0.00 as of Jul. 05, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Touyun Biotech Group and its competitors. According to the industry distribution chart, Touyun Biotech Group ranks #999999 out of 372 companies in the Packaging & Containers industry.

Is Touyun Biotech Group's Beneish M-Score too high?

Touyun Biotech Group's current Beneish M-Score is 0.00. Based on the distribution chart, Touyun Biotech Group ranks #999999 out of 372 companies in the Packaging & Containers industry, which is in the bottom quartile relative to peers. Overall, Touyun Biotech Group has a GF Score™ of 25/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Touyun Biotech Group's Beneish M-Score compare to SW and PKG?

According to the Packaging & Containers industry distribution chart, Touyun Biotech Group ranks #999999 out of 372 companies for Beneish M-Score. This places Touyun Biotech 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 Packaging & Containers company?

A good Beneish M-Score depends on the Packaging & Containers 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 Touyun Biotech Group and its competitors. Touyun Biotech 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 Touyun Biotech Group stock overvalued right now?

Based on GuruFocus' analysis, Touyun Biotech Group (HKSE:01332) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.16, compared to a current price of HK$0.16 — trading 1.3% below its estimated fair value. The current Beneish M-Score is 0.00. Touyun Biotech Group's overall GF Score™ is 25/100 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 Touyun Biotech Group (HKSE:01332), the current Beneish M-Score is 0.00 as of Jul. 05, 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 Touyun Biotech Group (HKSE:01332) Overvalued in 2026?

Based on GuruFocus' analysis, Touyun Biotech Group stock appears to be undervalued. The current stock price of HK$0.16 is trading 1.3% below its estimated GF Value™ of HK$0.16. GuruFocus considers Touyun Biotech Group to be Fairly Valued.

Key valuation signals for HKSE:01332:

Beneish M-Score: 0.00
GF Value™: HK$0.16 vs. price of HK$0.16 (1.3% below fair value)
GF Score™: 25/100 with 6 warning signs

No single metric tells the full story. See the HKSE:01332 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Touyun Biotech Group Business Description

Industry Consumer Cyclical Packaging & Containers

Comparable Companies HKSE:01008 HKSE:00567 HKSE:01689 HKSE:01451 HKSE:01239 HKSE:08659 HKSE:00403 HKSE:02320 HKSE:08291 HKSE:06898 SW PKG IP AMCR BALL AVY CCK TSX:CCL.A SZSE:002812 OHEL:STERV

Address 6 Tonnochy Road, 12th Floor, Kwan Chart Tower, Wanchai, Hong Kong, HKG

Website https://www.touyunbiotech.com.hk

Touyun Biotech Group Ltd is principally engaged in the (i) the manufacture and sale of packaging products; (ii) investments and trading in securities and money lending, and (iii) production and sale of Chlamydomonas reinhardtii, micro-algae and related products. The company generates majority of its revenue from packaging products segment.

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HK$0.16

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HK$0.16

GF Value

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