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UNQ HoldingsHKSE:02177 +0.93%48 Beneish M-Score is -2.04 as of Aug. 20, 2026. GuruFocus rates HKSE:02177 with a GF Score™ of 48/100 and a GF Value™ of HK$1.07 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,859 Consumer Packaged Goods companies, UNQ Holdings ranks worse than 77.41% 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.
Good Sign:
Beneish M-Score -2.04 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for UNQ Holdings's Beneish M-Score or its related term are showing as below:
HKSE:02177'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.14 Med: -2.62 Max: -0.89
Current: -2.04
During the past 8 years, the highest Beneish M-Score of UNQ Holdings was -0.89. The lowest was -3.14. And the median was -2.62.
The historical data trend for UNQ Holdings'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.
HKSE:02177 vs PG, CL, KVUE: Beneish M-Score Comparison
For the Household & Personal Products subindustry, UNQ Holdings'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.
UNQ Holdings Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, UNQ Holdings's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where UNQ Holdings'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 UNQ Holdings 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 * 0.8845
+
0.528 * 0.8918
+
0.404 * 1.1471
+
0.892 * 0.9921
+
0.115 * 1.3164
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.1302
+
4.679 * 0.111746
-
0.327 * 0.9517
=
-2.04
* 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))
=
(6.027 / (6.027 + 5.505))
/
(5.697 / (5.697 + 8.652))
=
0.522633
/
0.397031
=
1.3164
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
=
(26.668 - 0
-
-103.624)
/
1165.964
=
0.111746
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.
UNQ Holdings has a M-score of -2.04 suggests that the company is unlikely to be a manipulator.
UNQ Holdings (HKSE:02177) has a Beneish M-Score of -2.04 as of Aug. 20, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on UNQ Holdings and its competitors. According to the industry distribution chart, UNQ Holdings ranks #1439 out of 1859 companies in the Consumer Packaged Goods industry, placing it in the top 77.4%.
Is UNQ Holdings' Beneish M-Score too high?
UNQ Holdings' current Beneish M-Score is -2.04. Based on the distribution chart, UNQ Holdings ranks #1439 out of 1859 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, UNQ Holdings has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UNQ Holdings' Beneish M-Score compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, UNQ Holdings ranks #1439 out of 1859 companies for Beneish M-Score. This places UNQ Holdings 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 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 UNQ Holdings and its competitors. UNQ Holdings's current Beneish M-Score is -2.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UNQ Holdings stock overvalued right now?
Based on GuruFocus' analysis, UNQ Holdings (HKSE:02177) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$1.07, compared to a current price of HK$2.18 — trading 103.7% above its estimated fair value. The current Beneish M-Score is -2.04. UNQ Holdings' overall GF Score™ is 48/100 with 3 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 UNQ Holdings (HKSE:02177), the current Beneish M-Score is -2.04 as of Aug. 20, 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 UNQ Holdings (HKSE:02177) Overvalued in 2026?
Based on GuruFocus' analysis, UNQ Holdings stock appears to be overvalued.
The current stock price of HK$2.18 is trading 103.7% above its estimated GF Value™ of HK$1.07.
GuruFocus considers UNQ Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:02177:
Beneish M-Score: -2.04
GF Value™: HK$1.07 vs. price of HK$2.18 (103.7% above fair value)
No single metric tells the full story. See the HKSE:02177 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UNQ Holdings Ltd is a China-based investment holding company. The company and its subsidiaries are principally engaged in (i) selling goods to customers (Sales of Goods Business), including Business To Business Model (B2B) and Business To Consumer Model (B2C); (ii) the facilitation of brand partners' online operating services and digital marketing services in the PRC. It focuses on beauty products, adult personal care, baby personal care, health products, and daily necessities. It provides brands with omnichannel, multi-dimensional, and full-chain operation and customized services. The majority of the company's revenue is derived from the sale of personal care products for adults.
48GF Score
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