PAVS (Paranovus Entertainment Technology) Beneish M-Score: 0.00 (As of Jun. 25, 2026)


PAVS Paranovus Entertainment Technology Ltd PAVS
39 GF Score
Price $0.13
! 7 Warning Signs
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What is Paranovus Entertainment Technology Beneish M-Score?

Paranovus Entertainment Technology PAVS -7.78% 39 Beneish M-Score is 0.00 as of Jun. 25, 2026. GuruFocus rates PAVS with a GF Score™ of 39/100. The stock has 7 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Paranovus Entertainment Technology ranks worse than 54083.23% 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 Paranovus Entertainment Technology's Beneish M-Score or its related term are showing as below:

During the past 9 years, the highest Beneish M-Score of Paranovus Entertainment Technology was 10.94. The lowest was -2.46. And the median was -1.47.

Paranovus Entertainment Technology Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Paranovus Entertainment Technology'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.

Paranovus Entertainment Technology Beneish M-Score Chart

Paranovus Entertainment Technology Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only -2.46 10.94 0.00 0.00 0.00

Paranovus Entertainment Technology Semi-Annual Data
Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
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 0.00 0.00 0.00 0.00 0.00

PAVS vs CIMG, ARRT, RKDA: Beneish M-Score Comparison

For the Packaged Foods subindustry, Paranovus Entertainment Technology'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.

Paranovus Entertainment Technology Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Paranovus Entertainment Technology's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Paranovus Entertainment Technology's Beneish M-Score falls into.


PAVS
39GF Score
Paranovus Entertainment Technology Ltd PAVS
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Paranovus Entertainment Technology 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 Paranovus Entertainment Technology 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 (Mar25) TTM:Last Year (Mar24) TTM:
Total Receivables was $0.00 Mil.
Revenue was $0.07 Mil.
Gross Profit was $0.01 Mil.
Total Current Assets was $7.19 Mil.
Total Assets was $35.56 Mil.
Property, Plant and Equipment(Net PPE) was $0.13 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.38 Mil.
Selling, General, & Admin. Expense(SGA) was $2.31 Mil.
Total Current Liabilities was $6.40 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was $-7.89 Mil.
Gross Profit was $-4.44 Mil.
Cash Flow from Operations was $-2.67 Mil.
 Total Receivables was $0.00 Mil.
Revenue was $0.00 Mil.
Gross Profit was $0.00 Mil.
Total Current Assets was $2.85 Mil.
Total Assets was $7.73 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.38 Mil.
Selling, General, & Admin. Expense(SGA) was $2.46 Mil.
Total Current Liabilities was $2.56 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 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)
=(0 / 0.072) / (0 / 0)
=0 /
=

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)
=(0 / 0) / (0.009 / 0.072)
= / 0.125
=

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 - (7.186 + 0.126) / 35.564) / (1 - (2.852 + 0) / 7.729)
=0.794399 / 0.631
=

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
=0.072 / 0
=

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))
=(0.38 / (0.38 + 0)) / (0.38 / (0.38 + 0.126))
=1 / 0.750988
=

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)
=(2.308 / 0.072) / (2.462 / 0)
=32.055556 /
=

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 + 6.403) / 35.564) / ((0 + 2.56) / 7.729)
=0.180042 / 0.33122
=

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
=(-7.893 - -4.442 - -2.669) / 35.564
=-0.021989

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?
Paranovus Entertainment Technology (PAVS) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Paranovus Entertainment Technology and its competitors. According to the industry distribution chart, Paranovus Entertainment Technology ranks #999999 out of 1849 companies in the Consumer Packaged Goods industry.
Is Paranovus Entertainment Technology's Beneish M-Score too high?
Paranovus Entertainment Technology's current Beneish M-Score is 0.00. Based on the distribution chart, Paranovus Entertainment Technology ranks #999999 out of 1849 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Paranovus Entertainment Technology has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Paranovus Entertainment Technology's Beneish M-Score compare to CIMG and ARRT?
According to the Consumer Packaged Goods industry distribution chart, Paranovus Entertainment Technology ranks #999999 out of 1849 companies for Beneish M-Score. This places Paranovus Entertainment Technology 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 Paranovus Entertainment Technology and its competitors. Paranovus Entertainment Technology'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 Paranovus Entertainment Technology stock overvalued right now?
Paranovus Entertainment Technology (PAVS) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Paranovus Entertainment Technology's overall GF Score™ is 39/100 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 Paranovus Entertainment Technology (PAVS), the current Beneish M-Score is 0.00 as of Jun. 25, 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.

Paranovus Entertainment Technology Business Description

Address 250 Park Avenue, 7th Floor, New York, NY, USA, 10177
Paranovus Entertainment Technology Ltd, through its subsidiaries, is involved in the AI-powered entertainment industry, to provide users with AI-driven games and applications to deliver immersive and engaging entertainment experiences. It has entered into a software development agreement for the development of 10,000 Lives, a mobile game where players pursue various careers and life goals using a board game mechanic. The group is also involved in an e-commerce business and provides TikTok-related e-commerce solutions for customers.
39GF Score

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

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