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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.
Warning Sign:
Beneish M-Score -1.5 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for Medialink Group's Beneish M-Score or its related term are showing as below:
HKSE:02230'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.89 Med: -1.96 Max: -1.12
Current: -1.5
During the past 11 years, the highest Beneish M-Score of Medialink Group was -1.12. The lowest was -2.89. And the median was -1.96.
The historical data trend for Medialink 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.
HKSE:02230 vs NFLX, DIS, WBD: Beneish M-Score Comparison
For the Entertainment subindustry, Medialink 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.
Medialink Group Beneish M-Score vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Medialink Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Medialink Group'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 Medialink Group 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 * 1.4434
+
0.528 * 0.9772
+
0.404 * 1.0207
+
0.892 * 0.9904
+
0.115 * 1.5471
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0195
+
4.679 * 0.108347
-
0.327 * 0.9574
=
-1.50
* 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))
=
(8.653 / (8.653 + 10.124))
/
(8.568 / (8.568 + 20.196))
=
0.46083
/
0.297872
=
1.5471
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
=
(55.9 - 0
-
-51.41)
/
990.433
=
0.108347
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.
Medialink Group has a M-score of -1.50 signals that the company is likely to be a manipulator.
Medialink Group (HKSE:02230) has a Beneish M-Score of -1.50 as of Aug. 08, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Medialink Group and its competitors. According to the industry distribution chart, Medialink Group ranks #840 out of 972 companies in the Media - Diversified industry, placing it in the top 86.4%.
Is Medialink Group's Beneish M-Score too high?
Medialink Group's current Beneish M-Score is -1.50. Based on the distribution chart, Medialink Group ranks #840 out of 972 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Medialink Group has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Medialink Group's Beneish M-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Medialink Group ranks #840 out of 972 companies for Beneish M-Score. This places Medialink 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Medialink Group and its competitors. Medialink Group's current Beneish M-Score is -1.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Medialink Group stock overvalued right now?
Based on GuruFocus' analysis, Medialink Group (HKSE:02230) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.24, compared to a current price of HK$0.20 — trading 16.7% below its estimated fair value. The current Beneish M-Score is -1.50. Medialink Group's overall GF Score™ is 64/100 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 Medialink Group (HKSE:02230), the current Beneish M-Score is -1.50 as of Aug. 08, 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 Medialink Group (HKSE:02230) Overvalued in 2026?
Based on GuruFocus' analysis, Medialink Group stock appears to be undervalued.
The current stock price of HK$0.20 is trading 16.7% below its estimated GF Value™ of HK$0.24.
GuruFocus considers Medialink Group to be Modestly Undervalued.
Key valuation signals for HKSE:02230:
Beneish M-Score: -1.50
GF Value™: HK$0.24 vs. price of HK$0.20 (16.7% below fair value)
No single metric tells the full story. See the HKSE:02230 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Medialink Group Ltd is an intellectual property (IP) management company. The operating segments of the group are Media content distribution and Brand licensing. It derives key revenue from the Media content distribution segment. It distributes media content relating to animation series, variety shows, drama series, and animated and live-action feature films to customers through entering into content sub-licensing arrangements with them. Geographically, the group holds a business presence in the PRC, the United States, Hong Kong, the Philippines, Thailand, Japan, Taiwan, and other countries.
64GF Score
Get the complete analysis for HKSE:02230
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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