JAKK (Jakks Pacific) Beneish M-Score: -2.83 (As of Jul. 18, 2026)

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JAKK Jakks Pacific Inc JAKK
65 GF Score
Price $24.23
GF Value $17.04
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Jakks Pacific Beneish M-Score?

Jakks Pacific JAKK -2.46% 65 Beneish M-Score is -2.83 as of Jul. 18, 2026. GuruFocus rates JAKK with a GF Score™ of 65/100 and a GF Value™ of $17.04 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 819 Travel & Leisure companies, Jakks Pacific ranks better than 68.38% 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 -2.83 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

JAKK' s Beneish M-Score Range Over the Past 10 Years
Min: -3.51   Med: -2.75   Max: -1.48
Current: -2.83

During the past 13 years, the highest Beneish M-Score of Jakks Pacific was -1.48. The lowest was -3.51. And the median was -2.75.


Jakks Pacific Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Jakks Pacific'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.

Jakks Pacific Beneish M-Score Chart

Jakks Pacific 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 -1.71 -1.94 -2.43 -2.44 -2.42

Jakks Pacific Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 -2.39 -2.73 -2.92 -2.42 -2.83

JAKK vs ESCA, XPOF, FNKO: Beneish M-Score Comparison

For the Leisure subindustry, Jakks Pacific'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.


Jakks Pacific Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Jakks Pacific's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Jakks Pacific's Beneish M-Score falls into.


JAKK
65GF Score
Jakks Pacific Inc JAKK
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jakks Pacific 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 Jakks Pacific 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 * 1.1559+0.528 * 1.0042+0.404 * 1.0051+0.892 * 0.7898+0.115 * 0.881
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.2324+4.679 * -0.060021-0.327 * 0.9343
=-2.83

* 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 $95.3 Mil.
Revenue was 106.676 + 127.114 + 211.21 + 119.094 = $564.1 Mil.
Gross Profit was 35.606 + 39.401 + 67.643 + 39.023 = $181.7 Mil.
Total Current Assets was $228.8 Mil.
Total Assets was $400.4 Mil.
Property, Plant and Equipment(Net PPE) was $65.3 Mil.
Depreciation, Depletion and Amortization(DDA) was $10.8 Mil.
Selling, General, & Admin. Expense(SGA) was $168.7 Mil.
Total Current Liabilities was $117.0 Mil.
Long-Term Debt & Capital Lease Obligation was $35.9 Mil.
Net Income was -4.28 + -5.32 + 19.892 + -2.319 = $8.0 Mil.
Non Operating Income was 0.025 + 0 + 0.388 + -0.392 = $0.0 Mil.
Cash Flow from Operations was 21.795 + 33.245 + -8.822 + -14.231 = $32.0 Mil.
Total Receivables was $104.4 Mil.
Revenue was 113.253 + 130.741 + 321.606 + 148.619 = $714.2 Mil.
Gross Profit was 39.013 + 35.553 + 108.831 + 47.585 = $231.0 Mil.
Total Current Assets was $228.0 Mil.
Total Assets was $405.9 Mil.
Property, Plant and Equipment(Net PPE) was $70.6 Mil.
Depreciation, Depletion and Amortization(DDA) was $10.1 Mil.
Selling, General, & Admin. Expense(SGA) was $173.3 Mil.
Total Current Liabilities was $118.8 Mil.
Long-Term Debt & Capital Lease Obligation was $47.1 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)
=(95.344 / 564.094) / (104.437 / 714.219)
=0.169021 / 0.146225
=1.1559

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)
=(230.982 / 714.219) / (181.673 / 564.094)
=0.323405 / 0.322062
=1.0042

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 - (228.828 + 65.283) / 400.446) / (1 - (228.023 + 70.622) / 405.871)
=0.265541 / 0.264187
=1.0051

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
=564.094 / 714.219
=0.7898

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))
=(10.091 / (10.091 + 70.622)) / (10.796 / (10.796 + 65.283))
=0.125023 / 0.141905
=0.881

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)
=(168.689 / 564.094) / (173.313 / 714.219)
=0.299044 / 0.242661
=1.2324

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)
=((35.913 + 117.034) / 400.446) / ((47.11 + 118.817) / 405.871)
=0.381942 / 0.408817
=0.9343

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
=(7.973 - 0.021 - 31.987) / 400.446
=-0.060021

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.

Jakks Pacific has a M-score of -2.83 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 -2.83 mean?
Jakks Pacific (JAKK) has a Beneish M-Score of -2.83 as of Jul. 18, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Jakks Pacific and its competitors. According to the industry distribution chart, Jakks Pacific ranks #259 out of 819 companies in the Travel & Leisure industry, placing it in the top 31.6%.
Is Jakks Pacific's Beneish M-Score too high?
Jakks Pacific's current Beneish M-Score is -2.83. Based on the distribution chart, Jakks Pacific ranks #259 out of 819 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Jakks Pacific has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Jakks Pacific's Beneish M-Score compare to ESCA and XPOF?
According to the Travel & Leisure industry distribution chart, Jakks Pacific ranks #259 out of 819 companies for Beneish M-Score. This puts Jakks Pacific in the upper 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 Travel & Leisure company?
A good Beneish M-Score depends on the Travel & Leisure 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 Jakks Pacific and its competitors. Jakks Pacific's current Beneish M-Score is -2.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jakks Pacific stock overvalued right now?
Based on GuruFocus' analysis, Jakks Pacific (JAKK) is currently considered Significantly Overvalued. The stock's GF Value™ is $17.04, compared to a current price of $24.23 — trading 42.2% above its estimated fair value. The current Beneish M-Score is -2.83. Jakks Pacific's overall GF Score™ is 65/100 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 Jakks Pacific (JAKK), the current Beneish M-Score is -2.83 as of Jul. 18, 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 Jakks Pacific (JAKK) Overvalued in 2026?

Based on GuruFocus' analysis, Jakks Pacific stock appears to be overvalued. The current stock price of $24.23 is trading 42.2% above its estimated GF Value™ of $17.04. GuruFocus considers Jakks Pacific to be Significantly Overvalued.

Key valuation signals for JAKK:

  • Beneish M-Score: -2.83
  • GF Value™: $17.04 vs. price of $24.23 (42.2% above fair value)
  • GF Score™: 65/100 with 7 warning signs

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


Jakks Pacific Business Description

Other Exchanges JP1A:Germany
Address 2951 28th Street, Santa Monica, CA, USA, 90405
Jakks Pacific Inc is a multi-product line, multi-brand toy company that designs, produces, markets, sells, and distributes toys and related kid-targeted consumer products, including kids' indoor and outdoor furniture, costumes, and various product lines in the sporting goods and home furnishings space. Its product offerings include Traditional toys and electronics such as Action figures, Toy vehicles, Dolls and accessories, Ride-on toys, Toys for pets, and others. The company's products have been divided into two segments: Toys/Consumer Products and Costumes. It generates the majority of its revenue from the Toys/Consumer Products segment.
65GF Score

Get the complete analysis for JAKK

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

$24.23
Price
$17.04
GF Value