JZ (Jianzhi Education Technology Group Co) Beneish M-Score: -2.17 (As of Aug. 19, 2026)

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JZ Jianzhi Education Technology Group Co Ltd JZ
42 GF Score
Price $1.82
GF Value $40.91
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Jianzhi Education Technology Group Co Beneish M-Score?

Jianzhi Education Technology Group Co JZ +2.82% 42 Beneish M-Score is -2.17 as of Aug. 19, 2026. GuruFocus rates JZ with a GF Score™ of 42/100 and a GF Value™ of $40.91 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 2,635 Software companies, Jianzhi Education Technology Group Co ranks worse than 69.94% 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 -2.17 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Jianzhi Education Technology Group Co's Beneish M-Score or its related term are showing as below:

JZ' s Beneish M-Score Range Over the Past 10 Years
Min: -15.57   Med: -3.49   Max: -2.13
Current: -2.17

During the past 7 years, the highest Beneish M-Score of Jianzhi Education Technology Group Co was -2.13. The lowest was -15.57. And the median was -3.49.


Jianzhi Education Technology Group Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Jianzhi Education Technology Group 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.

Jianzhi Education Technology Group Co Beneish M-Score Chart

Jianzhi Education Technology Group Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial -3.49 -15.57 -4.81 -2.13 -2.17

Jianzhi Education Technology Group Co Semi-Annual Data
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 -4.81 0.00 -2.13 0.00 -2.17

JZ vs SLAIY, GLE, GMM: Beneish M-Score Comparison

For the Information Technology Services subindustry, Jianzhi Education Technology Group 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.


Jianzhi Education Technology Group Co Beneish M-Score vs Software Industry

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

* The bar in red indicates where Jianzhi Education Technology Group Co's Beneish M-Score falls into.


JZ
42GF Score
Jianzhi Education Technology Group Co Ltd JZ
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jianzhi Education Technology Group 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 Jianzhi Education Technology Group 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 * 2.4656+0.528 * 1.0638+0.404 * 0.6739+0.892 * 0.2915+0.115 * 0.8808
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.5082+4.679 * -0.066096-0.327 * 0.6888
=-2.17

* 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 $4.93 Mil.
Revenue was $9.96 Mil.
Gross Profit was $1.76 Mil.
Total Current Assets was $12.12 Mil.
Total Assets was $14.95 Mil.
Property, Plant and Equipment(Net PPE) was $0.14 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.27 Mil.
Selling, General, & Admin. Expense(SGA) was $3.71 Mil.
Total Current Liabilities was $7.25 Mil.
Long-Term Debt & Capital Lease Obligation was $0.01 Mil.
Net Income was $-2.24 Mil.
Gross Profit was $0.14 Mil.
Cash Flow from Operations was $-1.38 Mil.
Total Receivables was $6.86 Mil.
Revenue was $34.18 Mil.
Gross Profit was $6.43 Mil.
Total Current Assets was $10.00 Mil.
Total Assets was $13.97 Mil.
Property, Plant and Equipment(Net PPE) was $0.25 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.34 Mil.
Selling, General, & Admin. Expense(SGA) was $8.44 Mil.
Total Current Liabilities was $9.76 Mil.
Long-Term Debt & Capital Lease Obligation was $0.09 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)
=(4.929 / 9.964) / (6.857 / 34.177)
=0.494681 / 0.200632
=2.4656

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)
=(6.433 / 34.177) / (1.763 / 9.964)
=0.188226 / 0.176937
=1.0638

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 - (12.12 + 0.142) / 14.948) / (1 - (9.996 + 0.249) / 13.97)
=0.17969 / 0.266643
=0.6739

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
=9.964 / 34.177
=0.2915

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))
=(0.342 / (0.342 + 0.249)) / (0.272 / (0.272 + 0.142))
=0.57868 / 0.657005
=0.8808

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)
=(3.711 / 9.964) / (8.44 / 34.177)
=0.372441 / 0.24695
=1.5082

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)
=((0.007 + 7.254) / 14.948) / ((0.094 + 9.758) / 13.97)
=0.485751 / 0.705225
=0.6888

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
=(-2.235 - 0.137 - -1.384) / 14.948
=-0.066096

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.

Jianzhi Education Technology Group Co has a M-score of -2.17 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 -2.17 mean?
Jianzhi Education Technology Group Co (JZ) has a Beneish M-Score of -2.17 as of Aug. 19, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Jianzhi Education Technology Group Co and its competitors. According to the industry distribution chart, Jianzhi Education Technology Group Co ranks #1843 out of 2635 companies in the Software industry, placing it in the top 69.9%.
Is Jianzhi Education Technology Group Co's Beneish M-Score too high?
Jianzhi Education Technology Group Co's current Beneish M-Score is -2.17. Based on the distribution chart, Jianzhi Education Technology Group Co ranks #1843 out of 2635 companies in the Software industry, which is below the industry midpoint. Overall, Jianzhi Education Technology Group Co has a GF Score™ of 42/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jianzhi Education Technology Group Co's Beneish M-Score compare to SLAIY and GLE?
According to the Software industry distribution chart, Jianzhi Education Technology Group Co ranks #1843 out of 2635 companies for Beneish M-Score. This places Jianzhi Education Technology Group 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 Jianzhi Education Technology Group Co and its competitors. Jianzhi Education Technology Group Co's current Beneish M-Score is -2.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jianzhi Education Technology Group Co stock overvalued right now?
Based on GuruFocus' analysis, Jianzhi Education Technology Group Co (JZ) is currently considered Possible Value Trap. The stock's GF Value™ is $40.91, compared to a current price of $1.82 — trading 95.6% below its estimated fair value. The current Beneish M-Score is -2.17. Jianzhi Education Technology Group Co's overall GF Score™ is 42/100 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 Jianzhi Education Technology Group Co (JZ), the current Beneish M-Score is -2.17 as of Aug. 19, 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 Jianzhi Education Technology Group Co (JZ) Overvalued in 2026?

Based on GuruFocus' analysis, Jianzhi Education Technology Group Co stock appears to be undervalued. The current stock price of $1.82 is trading 95.6% below its estimated GF Value™ of $40.91. GuruFocus considers Jianzhi Education Technology Group Co to be Possible Value Trap.

Key valuation signals for JZ:

  • Beneish M-Score: -2.17
  • GF Value™: $40.91 vs. price of $1.82 (95.6% below fair value)
  • GF Score™: 42/100 with 5 warning signs

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


Jianzhi Education Technology Group Co Business Description

Address Zhichun Road, 15th Floor, Tower A, Yingdu Building, Haidian District, Beijing, CHN, 100086
Jianzhi Education Technology Group Co Ltd engages in developing educational content to fulfill the massive demand for high-quality, professional development training resources in China. The company and its subsidiaries VIE and VIEs generate subscription revenue through selling subscriptions to online learning platforms, higher education institutions, and other institutional customers under a B2B2C model mainly through the platform of Sentu Academy; offering subscriptions concerning educational content in mobile video packages directly to end users under a B2C model through the platforms such as Fish Learning or Light Class, etc. It has single operating segment: Educational content services and other services and IT-related solution services.
42GF Score

Get the complete analysis for JZ

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

$1.82
Price
$40.91
GF Value