Global Strategic Group (HKSE:08007) Beneish M-Score: -3.05 (As of Jul. 01, 2026)


HKSE:08007 Global Strategic Group Ltd HKSE:08007
41 GF Score
Price HK$0.45
GF Value HK$0.93
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Global Strategic Group Beneish M-Score?

Global Strategic Group HKSE:08007 +4.71% 41 Beneish M-Score is -3.05 as of Jul. 01, 2026. GuruFocus rates HKSE:08007 with a GF Score™ of 41/100 and a GF Value™ of HK$0.93 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 486 Utilities - Regulated companies, Global Strategic Group ranks better than 90.33% 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 -3.05 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Global Strategic Group's Beneish M-Score or its related term are showing as below:

HKSE:08007' s Beneish M-Score Range Over the Past 10 Years
Min: -5.91   Med: -2.48   Max: 17.18
Current: -3.05

During the past 13 years, the highest Beneish M-Score of Global Strategic Group was 17.18. The lowest was -5.91. And the median was -2.48.

Global Strategic Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Global Strategic 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.

Global Strategic Group Beneish M-Score Chart

Global Strategic Group Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.48 -2.03 -2.61 -1.94 -3.05

Global Strategic Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 -1.94 0.00 -3.05 0.00

HKSE:08007 vs ATO, NI, UGI: Beneish M-Score Comparison

For the Utilities - Regulated Gas subindustry, Global Strategic 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.

Global Strategic Group Beneish M-Score vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Global Strategic Group's Beneish M-Score distribution charts can be found below:

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


HKSE:08007
41GF Score
Global Strategic Group Ltd HKSE:08007
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Global Strategic Group 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 Global Strategic 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 * 0.0743+0.528 * 1.0684+0.404 * 0.8253+0.892 * 1.6268+0.115 * 1.0646
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.6319+4.679 * -0.077361-0.327 * 0.8546
=-3.05

* 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 (Sep25) TTM:Last Year (Sep24) TTM:
Total Receivables was HK$4.2 Mil.
Revenue was HK$359.9 Mil.
Gross Profit was HK$65.7 Mil.
Total Current Assets was HK$89.2 Mil.
Total Assets was HK$388.1 Mil.
Property, Plant and Equipment(Net PPE) was HK$215.4 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$27.1 Mil.
Selling, General, & Admin. Expense(SGA) was HK$46.5 Mil.
Total Current Liabilities was HK$149.4 Mil.
Long-Term Debt & Capital Lease Obligation was HK$78.7 Mil.
Net Income was HK$-18.7 Mil.
Gross Profit was HK$0.0 Mil.
Cash Flow from Operations was HK$11.3 Mil.
 Total Receivables was HK$35.0 Mil.
Revenue was HK$221.2 Mil.
Gross Profit was HK$43.2 Mil.
Total Current Assets was HK$57.2 Mil.
Total Assets was HK$338.5 Mil.
Property, Plant and Equipment(Net PPE) was HK$193.0 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$26.1 Mil.
Selling, General, & Admin. Expense(SGA) was HK$45.2 Mil.
Total Current Liabilities was HK$161.3 Mil.
Long-Term Debt & Capital Lease Obligation was HK$71.6 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)
=(4.234 / 359.858) / (35.024 / 221.212)
=0.011766 / 0.158328
=0.0743

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)
=(43.158 / 221.212) / (65.716 / 359.858)
=0.195098 / 0.182616
=1.0684

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 - (89.207 + 215.368) / 388.115) / (1 - (57.184 + 193.028) / 338.493)
=0.215245 / 0.260806
=0.8253

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
=359.858 / 221.212
=1.6268

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))
=(26.051 / (26.051 + 193.028)) / (27.081 / (27.081 + 215.368))
=0.118911 / 0.111698
=1.0646

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)
=(46.499 / 359.858) / (45.234 / 221.212)
=0.129215 / 0.204483
=0.6319

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)
=((78.735 + 149.41) / 388.115) / ((71.57 + 161.251) / 338.493)
=0.587828 / 0.687816
=0.8546

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
=(-18.715 - 0 - 11.31) / 388.115
=-0.077361

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.

Global Strategic Group has a M-score of -3.05 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -3.05 mean?
Global Strategic Group (HKSE:08007) has a Beneish M-Score of -3.05 as of Jul. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Global Strategic Group and its competitors. According to the industry distribution chart, Global Strategic Group ranks #47 out of 486 companies in the Utilities - Regulated industry, placing it in the top 9.7%.
Is Global Strategic Group's Beneish M-Score too high?
Global Strategic Group's current Beneish M-Score is -3.05. Based on the distribution chart, Global Strategic Group ranks #47 out of 486 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, Global Strategic Group has a GF Score™ of 41/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Global Strategic Group's Beneish M-Score compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Global Strategic Group ranks #47 out of 486 companies for Beneish M-Score. This places Global Strategic Group in the top 10% 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 an Utilities - Regulated company?
A good Beneish M-Score depends on the Utilities - Regulated 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 Global Strategic Group and its competitors. Global Strategic Group's current Beneish M-Score is -3.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Global Strategic Group stock overvalued right now?
Based on GuruFocus' analysis, Global Strategic Group (HKSE:08007) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.93, compared to a current price of HK$0.45 — trading 52.2% below its estimated fair value. The current Beneish M-Score is -3.05. Global Strategic Group's overall GF Score™ is 41/100 with 7 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 Global Strategic Group (HKSE:08007), the current Beneish M-Score is -3.05 as of Jul. 01, 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 Global Strategic Group (HKSE:08007) Overvalued in 2026?

Based on GuruFocus' analysis, Global Strategic Group stock appears to be undervalued. The current stock price of HK$0.45 is trading 52.2% below its estimated GF Value™ of HK$0.93. GuruFocus considers Global Strategic Group to be Possible Value Trap.

Key valuation signals for HKSE:08007:

  • Beneish M-Score: -3.05
  • GF Value™: HK$0.93 vs. price of HK$0.45 (52.2% below fair value)
  • GF Score™: 41/100 with 7 warning signs

No single metric tells the full story. See the HKSE:08007 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Global Strategic Group Business Description

Address 103 Hennessy Road, 12th Floor, Yue Hing Building, Wan Chai, Hong Kong, HKG
Global Strategic Group Ltd is an investment holding company. Through its subsidiaries, the company operates a wide range of businesses, including the natural gas supply and pipeline installation, and provision of leasing business of the steel support axial force servo system in the People's Republic of China (the PRC). The company has two reportable segments as follows: i) Natural gas operations: including investment in natural gas projects, sales of natural gas, natural gas cooking appliance and accessories and pipeline installation, ii) Sales and leasing business: including sales and services rendered from leasing of materials, plant and machinery and technology support. The majority of the company's revenue is derived from the Natural gas operations segment.
41GF Score

Get the complete analysis for HKSE:08007

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

HK$0.45
Price
HK$0.93
GF Value