RGC (Regencell Bioscience Holdings) Beneish M-Score: 0.00 (As of Jul. 23, 2026)

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RGC Regencell Bioscience Holdings Ltd RGC
31 GF Score
Price $5.73
! 2 Warning Signs
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What is Regencell Bioscience Holdings Beneish M-Score?

Regencell Bioscience Holdings RGC -4.18% 31 Beneish M-Score is 0.00 as of Jul. 23, 2026. GuruFocus rates RGC with a GF Score™ of 31/100. The stock has 2 warning signs investors should review. Among 910 Drug Manufacturers companies, Regencell Bioscience Holdings ranks worse than 109890% 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 Regencell Bioscience Holdings's Beneish M-Score or its related term are showing as below:

During the past 7 years, the highest Beneish M-Score of Regencell Bioscience Holdings was 0.00. The lowest was 0.00. And the median was 0.00.


Regencell Bioscience Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Regencell Bioscience Holdings'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.

Regencell Bioscience Holdings Beneish M-Score Chart

Regencell Bioscience Holdings Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

Regencell Bioscience Holdings Semi-Annual Data
Jun19 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 Premium Member Only 0.00 0.00 0.00 0.00 0.00

RGC vs SUPN, BCRX, PBH: Beneish M-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Regencell Bioscience Holdings'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.


Regencell Bioscience Holdings Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Regencell Bioscience Holdings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Regencell Bioscience Holdings's Beneish M-Score falls into.


RGC
31GF Score
Regencell Bioscience Holdings Ltd RGC
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Regencell Bioscience Holdings 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 Regencell Bioscience Holdings 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 (Jun25) TTM:Last Year (Jun24) TTM:
Total Receivables was $0.01 Mil.
Revenue was $0.00 Mil.
Gross Profit was $0.00 Mil.
Total Current Assets was $4.90 Mil.
Total Assets was $5.76 Mil.
Property, Plant and Equipment(Net PPE) was $0.76 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.39 Mil.
Selling, General, & Admin. Expense(SGA) was $2.82 Mil.
Total Current Liabilities was $0.66 Mil.
Long-Term Debt & Capital Lease Obligation was $0.23 Mil.
Net Income was $-3.58 Mil.
Gross Profit was $0.19 Mil.
Cash Flow from Operations was $-3.11 Mil.
Total Receivables was $0.15 Mil.
Revenue was $0.00 Mil.
Gross Profit was $0.00 Mil.
Total Current Assets was $8.11 Mil.
Total Assets was $8.44 Mil.
Property, Plant and Equipment(Net PPE) was $0.23 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.75 Mil.
Selling, General, & Admin. Expense(SGA) was $3.67 Mil.
Total Current Liabilities was $0.19 Mil.
Long-Term Debt & Capital Lease Obligation was $0.03 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)
=(0.006 / 0) / (0.153 / 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 / 0)
= /
=

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 - (4.903 + 0.76) / 5.756) / (1 - (8.114 + 0.227) / 8.438)
=0.016157 / 0.011496
=

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 / 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))
=(0.746 / (0.746 + 0.227)) / (0.393 / (0.393 + 0.76))
=0.766701 / 0.34085
=

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)
=(2.822 / 0) / (3.67 / 0)
= /
=

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)
=((0.232 + 0.664) / 5.756) / ((0.026 + 0.194) / 8.438)
=0.155664 / 0.026073
=

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
=(-3.584 - 0.186 - -3.114) / 5.756
=-0.113968

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?
Regencell Bioscience Holdings (RGC) has a Beneish M-Score of 0.00 as of Jul. 23, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Regencell Bioscience Holdings and its competitors. According to the industry distribution chart, Regencell Bioscience Holdings ranks #999999 out of 910 companies in the Drug Manufacturers industry.
Is Regencell Bioscience Holdings' Beneish M-Score too high?
Regencell Bioscience Holdings' current Beneish M-Score is 0.00. Based on the distribution chart, Regencell Bioscience Holdings ranks #999999 out of 910 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Regencell Bioscience Holdings has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does Regencell Bioscience Holdings' Beneish M-Score compare to SUPN and BCRX?
According to the Drug Manufacturers industry distribution chart, Regencell Bioscience Holdings ranks #999999 out of 910 companies for Beneish M-Score. This places Regencell Bioscience Holdings 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 Drug Manufacturers company?
A good Beneish M-Score depends on the Drug Manufacturers 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 Regencell Bioscience Holdings and its competitors. Regencell Bioscience Holdings'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 Regencell Bioscience Holdings stock overvalued right now?
Regencell Bioscience Holdings (RGC) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Regencell Bioscience Holdings' overall GF Score™ is 31/100 with 2 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 Regencell Bioscience Holdings (RGC), the current Beneish M-Score is 0.00 as of Jul. 23, 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.

Regencell Bioscience Holdings Business Description

Address 29 Leighton Road, 9th Floor, Chinachem Leighton Plaza, Causeway Bay, Hong Kong, HKG
Regencell Bioscience Holdings Ltd is a bioscience company focusing on the research, development, and commercialization of TCM for the treatment of neurocognitive disorders and degenerations, specifically ADHD and ASD, and infectious diseases affecting people's immune systems.
31GF 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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