Hong Kong Entertainment International Holdings (HKSE:08291) Beneish M-Score: 0.00 (As of Aug. 16, 2026)

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HKSE:08291 Hong Kong Entertainment International Holdings Ltd HKSE:08291
30 GF Score
Price HK$0.24
GF Value HK$0.30
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Hong Kong Entertainment International Holdings Beneish M-Score?

Hong Kong Entertainment International Holdings HKSE:08291 -3.29% 30 Beneish M-Score is 0.00 as of Aug. 16, 2026. GuruFocus rates HKSE:08291 with a GF Score™ of 30/100 and a GF Value™ of HK$0.30 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 382 Packaging & Containers companies, Hong Kong Entertainment International Holdings ranks worse than 261779.84% 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 Hong Kong Entertainment International Holdings's Beneish M-Score or its related term are showing as below:

During the past 12 years, the highest Beneish M-Score of Hong Kong Entertainment International Holdings was -1.76. The lowest was -4.19. And the median was -3.87.

Hong Kong Entertainment International Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Hong Kong Entertainment International 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.

Hong Kong Entertainment International Holdings Beneish M-Score Chart

Hong Kong Entertainment International Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.71 0.00 -1.76 0.00 0.00

Hong Kong Entertainment International Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -1.76 0.00 0.00 0.00 0.00

HKSE:08291 vs SW, PKG, IP: Beneish M-Score Comparison

For the Packaging & Containers subindustry, Hong Kong Entertainment International 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.

Hong Kong Entertainment International Holdings Beneish M-Score vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Hong Kong Entertainment International Holdings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Hong Kong Entertainment International Holdings's Beneish M-Score falls into.


HKSE:08291
30GF Score
Hong Kong Entertainment International Holdings Ltd HKSE:08291
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hong Kong Entertainment International Holdings 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 Hong Kong Entertainment International 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 * +0.528 * +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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was HK$16.70 Mil.
Revenue was HK$50.06 Mil.
Gross Profit was HK$1.39 Mil.
Total Current Assets was HK$46.71 Mil.
Total Assets was HK$48.56 Mil.
Property, Plant and Equipment(Net PPE) was HK$1.85 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$1.36 Mil.
Selling, General, & Admin. Expense(SGA) was HK$5.13 Mil.
Total Current Liabilities was HK$20.60 Mil.
Long-Term Debt & Capital Lease Obligation was HK$92.36 Mil.
Net Income was HK$3.62 Mil.
Gross Profit was HK$0.00 Mil.
Cash Flow from Operations was HK$-48.13 Mil.
 Total Receivables was HK$17.11 Mil.
Revenue was HK$58.16 Mil.
Gross Profit was HK$1.89 Mil.
Total Current Assets was HK$47.63 Mil.
Total Assets was HK$49.86 Mil.
Property, Plant and Equipment(Net PPE) was HK$2.23 Mil.
Depreciation, Depletion and Amortization(DDA) was HK$1.99 Mil.
Selling, General, & Admin. Expense(SGA) was HK$8.89 Mil.
Total Current Liabilities was HK$100.07 Mil.
Long-Term Debt & Capital Lease Obligation was HK$49.73 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)
=(16.697 / 50.058) / (17.107 / 58.158)
=0.333553 / 0.294147
=

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)
=(1.891 / 58.158) / (1.39 / 50.058)
=0.032515 / 0.027768
=

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 - (46.707 + 1.849) / 48.556) / (1 - (47.633 + 2.225) / 49.858)
=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
=50.058 / 58.158
=

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))
=(1.985 / (1.985 + 2.225)) / (1.361 / (1.361 + 1.849))
=0.471496 / 0.423988
=

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)
=(5.133 / 50.058) / (8.887 / 58.158)
=0.102541 / 0.152808
=

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)
=((92.363 + 20.603) / 48.556) / ((49.725 + 100.065) / 49.858)
=2.32651 / 3.004332
=

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
=(3.62 - 0 - -48.126) / 48.556
=1.065697

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?
Hong Kong Entertainment International Holdings (HKSE:08291) has a Beneish M-Score of 0.00 as of Aug. 16, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Hong Kong Entertainment International Holdings and its competitors. According to the industry distribution chart, Hong Kong Entertainment International Holdings ranks #999999 out of 382 companies in the Packaging & Containers industry.
Is Hong Kong Entertainment International Holdings' Beneish M-Score too high?
Hong Kong Entertainment International Holdings' current Beneish M-Score is 0.00. Based on the distribution chart, Hong Kong Entertainment International Holdings ranks #999999 out of 382 companies in the Packaging & Containers industry, which is in the bottom quartile relative to peers. Overall, Hong Kong Entertainment International Holdings has a GF Score™ of 30/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hong Kong Entertainment International Holdings' Beneish M-Score compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Hong Kong Entertainment International Holdings ranks #999999 out of 382 companies for Beneish M-Score. This places Hong Kong Entertainment International 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 Packaging & Containers company?
A good Beneish M-Score depends on the Packaging & Containers 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 Hong Kong Entertainment International Holdings and its competitors. Hong Kong Entertainment International Holdings'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 Hong Kong Entertainment International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Hong Kong Entertainment International Holdings (HKSE:08291) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.30, compared to a current price of HK$0.24 — trading 21.7% below its estimated fair value. The current Beneish M-Score is 0.00. Hong Kong Entertainment International Holdings' overall GF Score™ is 30/100 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 Hong Kong Entertainment International Holdings (HKSE:08291), the current Beneish M-Score is 0.00 as of Aug. 16, 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 Hong Kong Entertainment International Holdings (HKSE:08291) Overvalued in 2026?

Based on GuruFocus' analysis, Hong Kong Entertainment International Holdings stock appears to be undervalued. The current stock price of HK$0.24 is trading 21.7% below its estimated GF Value™ of HK$0.30. GuruFocus considers Hong Kong Entertainment International Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:08291:

  • Beneish M-Score: 0.00
  • GF Value™: HK$0.30 vs. price of HK$0.24 (21.7% below fair value)
  • GF Score™: 30/100 with 5 warning signs

No single metric tells the full story. See the HKSE:08291 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Hong Kong Entertainment International Holdings Business Description

Address No. 5, Nanyuan South Road, Wumenqiao Street, Room C84, 5th Floor, Building 5, Huilin Plaza, Gusu District, Jiangsu Province, Suzhou, CHN
Hong Kong Entertainment International Holdings Ltd is engaged in the manufacturing and sales of packaging products, the provision of customized packaging services, and the retail sale of products, including but not limited to daily necessities and food products, in the PRC and Hong Kong. Its products consist of a diverse range of packaging materials designed to meet the specific packaging needs of various products. Geographically, it operates in the PRC and Hong Kong.
30GF Score

Get the complete analysis for HKSE:08291

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

HK$0.24
Price
HK$0.30
GF Value