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Lens Technology CoLNTCY 67 Beneish M-Score is -3.03 as of Aug. 09, 2026. GuruFocus rates LNTCY with a GF Score™ of 67/100 and a GF Value™ of $6.30 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,399 Hardware companies, Lens Technology Co ranks better than 84.37% 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 -3.03 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Lens Technology Co's Beneish M-Score or its related term are showing as below:
LNTCY'
s Beneish M-Score Range Over the Past 10 Years
Min: -8.52 Med: -2.68 Max: -1.52
Current: -3.03
During the past 13 years, the highest Beneish M-Score of Lens Technology Co was -1.52. The lowest was -8.52. And the median was -2.68.
Lens Technology Co Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Lens Technology 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.
LNTCY vs APH, GLW, TEL: Beneish M-Score Comparison
For the Electronic Components subindustry, Lens Technology 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.
Lens Technology Co Beneish M-Score vs Hardware Industry
For the Hardware industry and Technology sector, Lens Technology Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Lens Technology Co's Beneish M-Score falls into.
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 Lens Technology 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 * 0.8799
+
0.528 * 0.9676
+
0.404 * 0.9813
+
0.892 * 1.0219
+
0.115 * 1
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9474
+
4.679 * -0.087996
-
0.327 * 0.9006
=
-2.97
* 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.
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.
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 / (0 + 5279.423))
/
(0 / (0 + 6235.244))
=
0
/
0
=
1
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
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
=
(483.198 - 0
-
1539.524)
/
12004.234
=
-0.087996
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.
Lens Technology Co has a M-score of -2.97 suggests that the company is unlikely to be a manipulator.
Lens Technology Co (LNTCY) has a Beneish M-Score of -3.03 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Lens Technology Co and its competitors. According to the industry distribution chart, Lens Technology Co ranks #375 out of 2399 companies in the Hardware industry, placing it in the top 15.6%.
Is Lens Technology Co's Beneish M-Score too high?
Lens Technology Co's current Beneish M-Score is -3.03. Based on the distribution chart, Lens Technology Co ranks #375 out of 2399 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Lens Technology Co has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lens Technology Co's Beneish M-Score compare to APH and GLW?
According to the Hardware industry distribution chart, Lens Technology Co ranks #375 out of 2399 companies for Beneish M-Score. This places Lens Technology Co in the top 16% 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 Hardware company?
A good Beneish M-Score depends on the Hardware 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 Lens Technology Co and its competitors. Lens Technology Co's current Beneish M-Score is -3.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lens Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Lens Technology Co (LNTCY) is currently considered Significantly Overvalued. The stock's GF Value™ is $6.30, compared to a current price of $10.61 — trading 68.4% above its estimated fair value. The current Beneish M-Score is -3.03. Lens Technology Co's overall GF Score™ is 67/100 with 4 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 Lens Technology Co (LNTCY), the current Beneish M-Score is -3.03 as of Aug. 09, 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 Lens Technology Co (LNTCY) Overvalued in 2026?
Based on GuruFocus' analysis, Lens Technology Co stock appears to be overvalued.
The current stock price of $10.61 is trading 68.4% above its estimated GF Value™ of $6.30.
GuruFocus considers Lens Technology Co to be Significantly Overvalued.
Key valuation signals for LNTCY:
Beneish M-Score: -3.03
GF Value™: $6.30 vs. price of $10.61 (68.4% above fair value)
No single metric tells the full story. See the LNTCY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lens Technology Co Ltd is a provider of one-stop precision manufacturing solutions across the full AI hardware industry chain, driven by technological innovation and intelligent manufacturing. Its business covers structural components, functional modules, and complete machine assembly for products such as AI smart terminals (including smartphones, AI glasses, smart vehicles, and embodied intelligence), as well as AI servers and commercial aerospace applications. The company generates revenue from smartphones and computers, smart vehicles and cockpits, intelligent head-mounted displays and smart wearables, other smart devices, and scraps and materials. The Group operates in the PRC (country of domicile), Vietnam, Thailand, Mexico, the United States, Singapore, and Japan.
67GF Score
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