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.
Good Sign:
Beneish M-Score -2.53 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for China Isotope & Radiation's Beneish M-Score or its related term are showing as below:
HKSE:01763'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.54 Med: -2.38 Max: -2.11
Current: -2.53
During the past 11 years, the highest Beneish M-Score of China Isotope & Radiation was -2.11. The lowest was -2.54. And the median was -2.38.
* 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:01763 vs ABT, SYK, MDT: Beneish M-Score Comparison
For the Medical Devices subindustry, China Isotope & Radiation'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 Isotope & Radiation Beneish M-Score vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, China Isotope & Radiation's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where China Isotope & Radiation's Beneish M-Score falls into.
China Isotope & Radiation 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 Isotope & Radiation 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 * 1.0298
+
0.528 * 0.9649
+
0.404 * 1.0726
+
0.892 * 0.9818
+
0.115 * 0.9937
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0543
+
4.679 * -0.01342
-
0.327 * 1.006
=
-2.53
* 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))
=
(261.45 / (261.45 + 4621.014))
/
(292.242 / (292.242 + 5130.884))
=
0.053549
/
0.053888
=
0.9937
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
=
(361.715 - 0
-
594.721)
/
17362.144
=
-0.01342
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 Isotope & Radiation has a M-score of -2.53 suggests that the company is unlikely to be a manipulator.
China Isotope & Radiation (HKSE:01763) has a Beneish M-Score of -2.53 as of Aug. 28, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on China Isotope & Radiation and its competitors. According to the industry distribution chart, China Isotope & Radiation ranks #425 out of 772 companies in the Medical Devices & Instruments industry, placing it in the top 55.1%.
Is China Isotope & Radiation's Beneish M-Score too high?
China Isotope & Radiation's current Beneish M-Score is -2.53. Based on the distribution chart, China Isotope & Radiation ranks #425 out of 772 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, China Isotope & Radiation has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Isotope & Radiation's Beneish M-Score compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, China Isotope & Radiation ranks #425 out of 772 companies for Beneish M-Score. This places China Isotope & Radiation 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 Isotope & Radiation and its competitors. China Isotope & Radiation's current Beneish M-Score is -2.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Isotope & Radiation stock overvalued right now?
Based on GuruFocus' analysis, China Isotope & Radiation (HKSE:01763) is currently considered Fairly Valued. The stock's GF Value™ is HK$15.74, compared to a current price of HK$16.70 — trading 6.1% above its estimated fair value. The current Beneish M-Score is -2.53. China Isotope & Radiation's overall GF Score™ is 92/100 with 5 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 Isotope & Radiation (HKSE:01763), the current Beneish M-Score is -2.53 as of Aug. 28, 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 Isotope & Radiation (HKSE:01763) Overvalued in 2026?
Based on GuruFocus' analysis, China Isotope & Radiation stock appears to be overvalued.
The current stock price of HK$16.70 is trading 6.1% above its estimated GF Value™ of HK$15.74.
GuruFocus considers China Isotope & Radiation to be Fairly Valued.
Key valuation signals for HKSE:01763:
Beneish M-Score: -2.53
GF Value™: HK$15.74 vs. price of HK$16.70 (6.1% above fair value)
No single metric tells the full story. See the HKSE:01763 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Isotope & Radiation Corp is a Chinese company. It has five operating segments: (1) nuclear medicine; (2) radioactive source products; (3) irradiation; (4) nuclear medical equipment and related services; and (5) other businesses. Nuclear medicines: manufacturing and sale of a range of imaging diagnostic and therapeutic radio pharmaceuticals imaging, UBT diagnostic kits and test analysers and other products. Its radioactive source products segment involves the sale of medical and industrial radioactive source products and technical services. The company's operations are carried out and a majority of its customers are located in the PRC.
92GF Score
Get the complete analysis for HKSE:01763
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:01763 has been successfully added to your 
