City Coolxuan Co (HKSE:08050) Beneish M-Score: 0.00 (As of Jul. 14, 2026)

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HKSE:08050 City Coolxuan Co Ltd HKSE:08050
52 GF Score
Price HK$1.49
GF Value HK$1.32
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is City Coolxuan Co Beneish M-Score?

City Coolxuan Co HKSE:08050 52 Beneish M-Score is 0.00 as of Jul. 14, 2026. GuruFocus rates HKSE:08050 with a GF Score™ of 52/100 and a GF Value™ of HK$1.32 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 2,631 Software companies, City Coolxuan Co ranks worse than 38008.32% 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.

The historical rank and industry rank for City Coolxuan Co's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of City Coolxuan Co was 1.71. The lowest was -6.85. And the median was -0.57.

City Coolxuan Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for City Coolxuan Co'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.

City Coolxuan Co Beneish M-Score Chart

City Coolxuan Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.68 -2.06 1.71 0.00 0.00

City Coolxuan Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 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 1.71 0.00 0.00 0.00 0.00

HKSE:08050 vs IBM, ACN, FISV: Beneish M-Score Comparison

For the Information Technology Services subindustry, City Coolxuan Co'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.

City Coolxuan Co Beneish M-Score vs Software Industry

For the Software industry and Technology sector, City Coolxuan Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where City Coolxuan Co's Beneish M-Score falls into.


HKSE:08050
52GF Score
City Coolxuan Co Ltd HKSE:08050
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

City Coolxuan Co 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 City Coolxuan Co 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was HK$15.30 Mil.
Revenue was HK$29.46 Mil.
Gross Profit was HK$1.66 Mil.
Total Current Assets was HK$21.19 Mil.
Total Assets was HK$21.30 Mil.
Property, Plant and Equipment(Net PPE) was HK$0.11 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$0.17 Mil.
Selling, General, & Admin. Expense(SGA) was HK$13.99 Mil.
Total Current Liabilities was HK$21.43 Mil.
Long-Term Debt & Capital Lease Obligation was HK$0.20 Mil.
Net Income was HK$-10.22 Mil.
Gross Profit was HK$0.00 Mil.
Cash Flow from Operations was HK$-12.40 Mil.
 Total Receivables was HK$9.83 Mil.
Revenue was HK$39.55 Mil.
Gross Profit was HK$0.74 Mil.
Total Current Assets was HK$15.10 Mil.
Total Assets was HK$15.25 Mil.
Property, Plant and Equipment(Net PPE) was HK$0.15 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$0.81 Mil.
Selling, General, & Admin. Expense(SGA) was HK$10.80 Mil.
Total Current Liabilities was HK$17.58 Mil.
Long-Term Debt & Capital Lease Obligation was HK$7.83 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)
=(15.298 / 29.458) / (9.83 / 39.553)
=0.519316 / 0.248527
=

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)
=(0.742 / 39.553) / (1.659 / 29.458)
=0.01876 / 0.056317
=

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 - (21.192 + 0.108) / 21.3) / (1 - (15.101 + 0.153) / 15.254)
=0 / -0
=

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
=29.458 / 39.553
=

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))
=(0.806 / (0.806 + 0.153)) / (0.168 / (0.168 + 0.108))
=0.840459 / 0.608696
=

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)
=(13.985 / 29.458) / (10.802 / 39.553)
=0.474744 / 0.273102
=

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)
=((0.2 + 21.433) / 21.3) / ((7.825 + 17.581) / 15.254)
=1.015634 / 1.66553
=

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
=(-10.221 - 0 - -12.404) / 21.3
=0.102488

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
City Coolxuan Co (HKSE:08050) has a Beneish M-Score of 0.00 as of Jul. 14, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on City Coolxuan Co and its competitors. According to the industry distribution chart, City Coolxuan Co ranks #999999 out of 2631 companies in the Software industry.
Is City Coolxuan Co's Beneish M-Score too high?
City Coolxuan Co's current Beneish M-Score is 0.00. Based on the distribution chart, City Coolxuan Co ranks #999999 out of 2631 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, City Coolxuan Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does City Coolxuan Co's Beneish M-Score compare to IBM and ACN?
According to the Software industry distribution chart, City Coolxuan Co ranks #999999 out of 2631 companies for Beneish M-Score. This places City Coolxuan Co 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 Software company?
A good Beneish M-Score depends on the Software 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 City Coolxuan Co and its competitors. City Coolxuan Co's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Coolxuan Co stock overvalued right now?
Based on GuruFocus' analysis, City Coolxuan Co (HKSE:08050) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$1.32, compared to a current price of HK$1.49 — trading 12.9% above its estimated fair value. The current Beneish M-Score is 0.00. City Coolxuan Co's overall GF Score™ is 52/100 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 City Coolxuan Co (HKSE:08050), the current Beneish M-Score is 0.00 as of Jul. 14, 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 City Coolxuan Co (HKSE:08050) Overvalued in 2026?

Based on GuruFocus' analysis, City Coolxuan Co stock appears to be overvalued. The current stock price of HK$1.49 is trading 12.9% above its estimated GF Value™ of HK$1.32. GuruFocus considers City Coolxuan Co to be Modestly Overvalued.

Key valuation signals for HKSE:08050:

  • Beneish M-Score: 0.00
  • GF Value™: HK$1.32 vs. price of HK$1.49 (12.9% above fair value)
  • GF Score™: 52/100 with 5 warning signs

No single metric tells the full story. See the HKSE:08050 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

City Coolxuan Co Business Description

Address 151 Gloucester Road, Unit 1308, 13th Floor, Capital Centre, Wanchai, Hong Kong, HKG
City Coolxuan Co Ltd, formerly Quantum Thinking Ltd is a Hong Kong-based investment holding company. Through its subsidiaries, it is principally engaged in providing system development services and other value-added technical consultation services, trading of hardware products, and short messaging service fee. The group's reportable segments are: System development, Sales of hardware products, and Short messaging service fee. The maximum revenue for the group is generated from its Short messaging service fee segment. Geographically, it generates all of its revenue from the People's Republic of China.
52GF Score

Get the complete analysis for HKSE:08050

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

HK$1.49
Price
HK$1.32
GF Value