JGLCF (JS Global Lifestyle Co) Beneish M-Score: -2.99 (As of Jul. 03, 2026)

What is JS Global Lifestyle Co Beneish M-Score?

JS Global Lifestyle Co JGLCF 45 Beneish M-Score is -2.99 as of Jul. 03, 2026. GuruFocus rates JGLCF with a GF Score™ of 45/100 and a GF Value™ of $0.24 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 416 Furnishings, Fixtures & Appliances companies, JS Global Lifestyle Co ranks better than 83.17% 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 -2.99 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

JGLCF' s Beneish M-Score Range Over the Past 10 Years
Min: -3.9 Med: -2.67 Max: -0.77
Current: -2.99

During the past 10 years, the highest Beneish M-Score of JS Global Lifestyle Co was -0.77. The lowest was -3.90. And the median was -2.67.

JS Global Lifestyle Co Beneish M-Score Related Terms

JS Global Lifestyle Co Beneish M-Score Historical Data

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The historical data trend for JS Global Lifestyle 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.

JS Global Lifestyle Co Beneish M-Score Chart

JS Global Lifestyle Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-2.23

-0.77

-3.90

-2.49

-2.99

JS Global Lifestyle Co Semi-Annual Data
	Dec16	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													-3.90	0.00	-2.49	0.00	-2.99

JGLCF vs SN, SGI, MHK: Beneish M-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, JS Global Lifestyle 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.

JS Global Lifestyle Co Beneish M-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, JS Global Lifestyle Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where JS Global Lifestyle Co's Beneish M-Score falls into.

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45GF Score

JS Global Lifestyle Co Ltd JGLCF

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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JS Global Lifestyle 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 JS Global Lifestyle Co for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 1.0568

0.528 * 0.9952

0.404 * 0.6535

0.892 * 1.0414

0.115 * 0.7782

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.0028

4.679 * -0.086234

0.327 * 1.0881

-2.99

This Year (Dec25) TTM:

Last Year (Dec24) TTM:

Total Receivables was $448 Mil.
Revenue was $1,660 Mil.
Gross Profit was $534 Mil.
Total Current Assets was $1,347 Mil.
Total Assets was $1,636 Mil.
Property, Plant and Equipment(Net PPE) was $105 Mil.
Depreciation, Depletion and Amortization(DDA) was $24 Mil.
Selling, General, & Admin. Expense(SGA) was $353 Mil.
Total Current Liabilities was $911 Mil.
Long-Term Debt & Capital Lease Obligation was $40 Mil.
Net Income was $-24 Mil.
Gross Profit was $0 Mil.
Cash Flow from Operations was $117 Mil.

Total Receivables was $407 Mil.
Revenue was $1,594 Mil.
Gross Profit was $510 Mil.
Total Current Assets was $1,127 Mil.
Total Assets was $1,497 Mil.
Property, Plant and Equipment(Net PPE) was $111 Mil.
Depreciation, Depletion and Amortization(DDA) was $19 Mil.
Selling, General, & Admin. Expense(SGA) was $338 Mil.
Total Current Liabilities was $772 Mil.
Long-Term Debt & Capital Lease Obligation was $27 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)
	=	(447.58 / 1659.563)	/	(406.703 / 1593.585)
	=	0.269698	/	0.255213
	=	1.0568

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)
	=	(510.188 / 1593.585)	/	(533.859 / 1659.563)
	=	0.320151	/	0.321686
	=	0.9952

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 - (1346.856 + 105.132) / 1636.23)	/	(1 - (1127.457 + 111.453) / 1496.81)
	=	0.112602	/	0.1723
	=	0.6535

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
	=	1659.563	/	1593.585
	=	1.0414

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))
	=	(18.909 / (18.909 + 111.453))	/	(24.085 / (24.085 + 105.132))
	=	0.14505	/	0.186392
	=	0.7782

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)
	=	(353.3 / 1659.563)	/	(338.3 / 1593.585)
	=	0.212887	/	0.212289
	=	1.0028

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)
	=	((39.753 + 911.434) / 1636.23)	/	((27.436 + 772.265) / 1496.81)
	=	0.581328	/	0.53427
	=	1.0881

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
	=	(-24.15 - 0	-	116.948)	/	1636.23
	=	-0.086234

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.

JS Global Lifestyle Co has a M-score of -2.99 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 -2.99 mean?

JS Global Lifestyle Co (JGLCF) has a Beneish M-Score of -2.99 as of Jul. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on JS Global Lifestyle Co and its competitors. According to the industry distribution chart, JS Global Lifestyle Co ranks #70 out of 416 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 16.8%.

Is JS Global Lifestyle Co's Beneish M-Score too high?

JS Global Lifestyle Co's current Beneish M-Score is -2.99. Based on the distribution chart, JS Global Lifestyle Co ranks #70 out of 416 companies in the Furnishings, Fixtures & Appliances industry, which is in the top quartile — a strong position relative to peers. Overall, JS Global Lifestyle Co has a GF Score™ of 45/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.

How does JS Global Lifestyle Co's Beneish M-Score compare to SN and SGI?

According to the Furnishings, Fixtures & Appliances industry distribution chart, JS Global Lifestyle Co ranks #70 out of 416 companies for Beneish M-Score. This places JS Global Lifestyle Co in the top 17% 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 a Furnishings, Fixtures & Appliances company?

A good Beneish M-Score depends on the Furnishings, Fixtures & Appliances 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 JS Global Lifestyle Co and its competitors. JS Global Lifestyle Co's current Beneish M-Score is -2.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is JS Global Lifestyle Co stock overvalued right now?

Based on GuruFocus' analysis, JS Global Lifestyle Co (JGLCF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.24, compared to a current price of $0.13 — trading 46.3% below its estimated fair value. The current Beneish M-Score is -2.99. JS Global Lifestyle Co's overall GF Score™ is 45/100 with 6 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 JS Global Lifestyle Co (JGLCF), the current Beneish M-Score is -2.99 as of Jul. 03, 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 JS Global Lifestyle Co (JGLCF) Overvalued in 2026?

Based on GuruFocus' analysis, JS Global Lifestyle Co stock appears to be undervalued. The current stock price of $0.13 is trading 46.3% below its estimated GF Value™ of $0.24. GuruFocus considers JS Global Lifestyle Co to be Possible Value Trap.

Key valuation signals for JGLCF:

Beneish M-Score: -2.99
GF Value™: $0.24 vs. price of $0.13 (46.3% below fair value)
GF Score™: 45/100 with 6 warning signs

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

JS Global Lifestyle Co Business Description

Industry Consumer Cyclical Furnishings, Fixtures & Appliances

Comparable Companies HKSE:02720 HKSE:02549 HKSE:02519 HKSE:08370 HKSE:01868 HKSE:02381 HKSE:00229 HKSE:00496 HKSE:02619 HKSE:02222 SZSE:000333 SZSE:000651 SHSE:600690 TPE:2059 SHSE:603268 SN SGI TSE:9843 MHK LSE:HWDN

Other Exchanges 01691:Hong Kong

Address 10 Harcourt Road, Unit 1, 39th Floor, East Tower, Cheung Kong Centre II, Hong Kong, HKG

Website https://www.jsgl.com

JS Global Lifestyle Co Ltd is an investment holding company. Its operating segment includes Joyoung and SharkNinja APAC. Its Joyoung segment is involved in the design, manufacture, marketing, export, and distribution of small kitchen electrical appliances. Its SharkNinja APAC segment, which operates in the Asia Pacific Region, is involved in the design, marketing, manufacture, export, import, and distribution of a full range of floor care products, hard-surface steam cleaning products, small kitchen appliances products, personal care appliances, and home environment appliances under the brands of Shark and Ninja. The company generates maximum revenue from the Joyoung segment.

45GF Score

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

$0.13

Price

$0.24

GF Value

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