Prosperity Group International (HKSE:01421) Beneish M-Score: 0.00 (As of Jul. 06, 2026)


HKSE:01421 Prosperity Group International Ltd HKSE:01421
39 GF Score
Price HK$0.40
GF Value HK$0.30
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Prosperity Group International Beneish M-Score?

Prosperity Group International HKSE:01421 +1.28% 39 Beneish M-Score is 0.00 as of Jul. 06, 2026. GuruFocus rates HKSE:01421 with a GF Score™ of 39/100 and a GF Value™ of HK$0.30 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 987 Semiconductors companies, Prosperity Group International ranks worse than 101317.02% 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 Prosperity Group International's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Prosperity Group International was 0.94. The lowest was -3.08. And the median was -2.95.

Prosperity Group International Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Prosperity Group International'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.

Prosperity Group International Beneish M-Score Chart

Prosperity Group International Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.05 0.00 0.00 0.00 0.00

Prosperity Group International 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 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

HKSE:01421 vs FSLR, NXT, ENPH: Beneish M-Score Comparison

For the Solar subindustry, Prosperity Group International'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.

Prosperity Group International Beneish M-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Prosperity Group International's Beneish M-Score distribution charts can be found below:

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


HKSE:01421
39GF Score
Prosperity Group International Ltd HKSE:01421
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Prosperity Group International 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 Prosperity Group International 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 (Jun25) TTM:Last Year (Jun24) TTM:
Total Receivables was HK$150.9 Mil.
Revenue was HK$142.9 Mil.
Gross Profit was HK$9.8 Mil.
Total Current Assets was HK$212.1 Mil.
Total Assets was HK$220.9 Mil.
Property, Plant and Equipment(Net PPE) was HK$6.8 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$3.2 Mil.
Selling, General, & Admin. Expense(SGA) was HK$21.7 Mil.
Total Current Liabilities was HK$74.6 Mil.
Long-Term Debt & Capital Lease Obligation was HK$0.6 Mil.
Net Income was HK$-21.8 Mil.
Gross Profit was HK$0.0 Mil.
Cash Flow from Operations was HK$-15.1 Mil.
 Total Receivables was HK$139.6 Mil.
Revenue was HK$160.7 Mil.
Gross Profit was HK$5.9 Mil.
Total Current Assets was HK$219.5 Mil.
Total Assets was HK$227.3 Mil.
Property, Plant and Equipment(Net PPE) was HK$7.8 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$0.6 Mil.
Selling, General, & Admin. Expense(SGA) was HK$26.7 Mil.
Total Current Liabilities was HK$74.1 Mil.
Long-Term Debt & Capital Lease Obligation was HK$0.8 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)
=(150.934 / 142.91) / (139.581 / 160.732)
=1.056147 / 0.868408
=

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)
=(5.943 / 160.732) / (9.775 / 142.91)
=0.036975 / 0.0684
=

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 - (212.146 + 6.829) / 220.908) / (1 - (219.5 + 7.775) / 227.275)
=0.00875 / 0
=

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
=142.91 / 160.732
=

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))
=(0.592 / (0.592 + 7.775)) / (3.219 / (3.219 + 6.829))
=0.070754 / 0.320362
=

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)
=(21.663 / 142.91) / (26.712 / 160.732)
=0.151585 / 0.16619
=

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)
=((0.616 + 74.622) / 220.908) / ((0.801 + 74.076) / 227.275)
=0.340585 / 0.329456
=

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
=(-21.761 - 0 - -15.114) / 220.908
=-0.030089

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?
Prosperity Group International (HKSE:01421) has a Beneish M-Score of 0.00 as of Jul. 06, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Prosperity Group International and its competitors. According to the industry distribution chart, Prosperity Group International ranks #999999 out of 987 companies in the Semiconductors industry.
Is Prosperity Group International's Beneish M-Score too high?
Prosperity Group International's current Beneish M-Score is 0.00. Based on the distribution chart, Prosperity Group International ranks #999999 out of 987 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Prosperity Group International has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Prosperity Group International's Beneish M-Score compare to FSLR and NXT?
According to the Semiconductors industry distribution chart, Prosperity Group International ranks #999999 out of 987 companies for Beneish M-Score. This places Prosperity Group International 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 Semiconductors company?
A good Beneish M-Score depends on the Semiconductors 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 Prosperity Group International and its competitors. Prosperity Group International'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 Prosperity Group International stock overvalued right now?
Based on GuruFocus' analysis, Prosperity Group International (HKSE:01421) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.30, compared to a current price of HK$0.40 — trading 31.7% above its estimated fair value. The current Beneish M-Score is 0.00. Prosperity Group International's overall GF Score™ is 39/100 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 Prosperity Group International (HKSE:01421), the current Beneish M-Score is 0.00 as of Jul. 06, 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 Prosperity Group International (HKSE:01421) Overvalued in 2026?

Based on GuruFocus' analysis, Prosperity Group International stock appears to be overvalued. The current stock price of HK$0.40 is trading 31.7% above its estimated GF Value™ of HK$0.30. GuruFocus considers Prosperity Group International to be Significantly Overvalued.

Key valuation signals for HKSE:01421:

  • Beneish M-Score: 0.00
  • GF Value™: HK$0.30 vs. price of HK$0.40 (31.7% above fair value)
  • GF Score™: 39/100 with 6 warning signs

No single metric tells the full story. See the HKSE:01421 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Prosperity Group International Business Description

Address No. 61 Mody Road, Unit 903A, 9th Floor, Mirror Tower, Tsim Sha Tsui East, Hong Kong, HKG
Prosperity Group International Ltd is an investment holding company. The company, along with its subsidiaries, is principally engaged in supply of solar photovoltaic parts and equipment, electrical distribution system business and trading of beauty and health products in the PRC. The company's reportable business segments include Solar Power Business, Electrical Distribution System and Beauty and Health Business. The company generates the majority of its revenue from the Electrical Distribution System segment, which refers to the supply of electrical distribution system (including distribution board, junction box, cables and switches etc.) and energy storage power system. Geographically, it operates in the PRC and Hong Kong, with the maximum revenue generated from the PRC.
39GF Score

Get the complete analysis for HKSE:01421

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

HK$0.40
Price
HK$0.30
GF Value