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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.
Good Sign:
Beneish M-Score -2.88 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for YuanShengTai Dairy Farm's Beneish M-Score or its related term are showing as below:
HKSE:01431'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.49 Med: -2.92 Max: -1.65
Current: -2.88
During the past 13 years, the highest Beneish M-Score of YuanShengTai Dairy Farm was -1.65. The lowest was -3.49. And the median was -2.92.
* 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:01431 vs ADM, BG, TSN: Beneish M-Score Comparison
For the Farm Products subindustry, YuanShengTai Dairy Farm'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.
YuanShengTai Dairy Farm Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, YuanShengTai Dairy Farm's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where YuanShengTai Dairy Farm's Beneish M-Score falls into.
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 YuanShengTai Dairy Farm 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 * 0.7699
+
0.528 * 0.9186
+
0.404 * 1.0164
+
0.892 * 1.1082
+
0.115 * 0.9056
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.1305
+
4.679 * -0.061296
-
0.327 * 0.7909
=
-2.88
* 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))
=
(136.647 / (136.647 + 4128.909))
/
(156.621 / (156.621 + 4270.843))
=
0.032035
/
0.035375
=
0.9056
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
=
(610.315 - 0
-
1151.522)
/
8829.356
=
-0.061296
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.
YuanShengTai Dairy Farm has a M-score of -2.88 suggests that the company is unlikely to be a manipulator.
YuanShengTai Dairy Farm (HKSE:01431) has a Beneish M-Score of -2.88 as of Aug. 11, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on YuanShengTai Dairy Farm and its competitors. According to the industry distribution chart, YuanShengTai Dairy Farm ranks #421 out of 1854 companies in the Consumer Packaged Goods industry, placing it in the top 22.7%.
Is YuanShengTai Dairy Farm's Beneish M-Score too high?
YuanShengTai Dairy Farm's current Beneish M-Score is -2.88. Based on the distribution chart, YuanShengTai Dairy Farm ranks #421 out of 1854 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, YuanShengTai Dairy Farm has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does YuanShengTai Dairy Farm's Beneish M-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, YuanShengTai Dairy Farm ranks #421 out of 1854 companies for Beneish M-Score. This places YuanShengTai Dairy Farm in the top 23% 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 YuanShengTai Dairy Farm and its competitors. YuanShengTai Dairy Farm's current Beneish M-Score is -2.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YuanShengTai Dairy Farm stock overvalued right now?
Based on GuruFocus' analysis, YuanShengTai Dairy Farm (HKSE:01431) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.20, compared to a current price of HK$0.31 — trading 52.5% above its estimated fair value. The current Beneish M-Score is -2.88. YuanShengTai Dairy Farm's overall GF Score™ is 58/100 with 2 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 YuanShengTai Dairy Farm (HKSE:01431), the current Beneish M-Score is -2.88 as of Aug. 11, 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 YuanShengTai Dairy Farm (HKSE:01431) Overvalued in 2026?
Based on GuruFocus' analysis, YuanShengTai Dairy Farm stock appears to be overvalued.
The current stock price of HK$0.31 is trading 52.5% above its estimated GF Value™ of HK$0.20.
GuruFocus considers YuanShengTai Dairy Farm to be Significantly Overvalued.
Key valuation signals for HKSE:01431:
Beneish M-Score: -2.88
GF Value™: HK$0.20 vs. price of HK$0.31 (52.5% above fair value)
No single metric tells the full story. See the HKSE:01431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
YuanShengTai Dairy Farm Ltd is a China-based dairy farming company. Along with its subsidiaries, the company principally engages in the production and sale of raw milk in the People's Republic of China. Its dairy farms are in Heilongjiang and Jilin provinces, which include Gannan Farm, Kedong Heping Farm, Kedong Ruixinda Farm, Zhenlai Farm, Kedong Yongjin Farm, Baiquan Farm, Longjiang Ruixincheng Farm, Longjiang Jinyuan Farm, Yi'an Farm, Be'an Farm, and Keshan Farm. The group generates revenue from its operations mainly in Mainland China.
58GF Score
Get the complete analysis for HKSE:01431
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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