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Easy FieldROCO:6425 62 Beneish M-Score is -2.48 as of Aug. 06, 2026. GuruFocus rates ROCO:6425 with a GF Score™ of 62/100 and a GF Value™ of NT$55.50 (Fairly Valued). The stock has 5 warning signs investors should review. Among 985 Semiconductors companies, Easy Field ranks better than 54.92% 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 -2.48 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Easy Field's Beneish M-Score or its related term are showing as below:
ROCO:6425'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.15 Med: -2.49 Max: -0.85
Current: -2.48
During the past 13 years, the highest Beneish M-Score of Easy Field was -0.85. The lowest was -3.15. And the median was -2.49.
The historical data trend for Easy Field'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.
ROCO:6425 vs AMAT, LRCX, KLAC: Beneish M-Score Comparison
For the Semiconductor Equipment & Materials subindustry, Easy Field'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.
Easy Field Beneish M-Score vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Easy Field's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Easy Field'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 Easy Field 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 * 1.0651
+
0.528 * 0.9829
+
0.404 * 1.2138
+
0.892 * 0.9584
+
0.115 * 0.9327
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.1066
+
4.679 * -0.01584
-
0.327 * 1.005
=
-2.48
* 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))
=
(61.865 / (61.865 + 1113.265))
/
(66.575 / (66.575 + 1112.953))
=
0.052645
/
0.056442
=
0.9327
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
=
(-34.703 - 0
-
12.906)
/
3005.576
=
-0.01584
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.
Easy Field has a M-score of -2.48 suggests that the company is unlikely to be a manipulator.
Easy Field (ROCO:6425) has a Beneish M-Score of -2.48 as of Aug. 06, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Easy Field and its competitors. According to the industry distribution chart, Easy Field ranks #444 out of 985 companies in the Semiconductors industry, placing it in the top 45.1%.
Is Easy Field's Beneish M-Score too high?
Easy Field's current Beneish M-Score is -2.48. Based on the distribution chart, Easy Field ranks #444 out of 985 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Easy Field has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Easy Field's Beneish M-Score compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Easy Field ranks #444 out of 985 companies for Beneish M-Score. This puts Easy Field in the upper 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 Semiconductors company?
A good Beneish M-Score depends on the Semiconductors 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 Easy Field and its competitors. Easy Field's current Beneish M-Score is -2.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Easy Field stock overvalued right now?
Based on GuruFocus' analysis, Easy Field (ROCO:6425) is currently considered Fairly Valued. The stock's GF Value™ is NT$55.50, compared to a current price of NT$55.50 — trading right at its estimated fair value. The current Beneish M-Score is -2.48. Easy Field's overall GF Score™ is 62/100 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 Easy Field (ROCO:6425), the current Beneish M-Score is -2.48 as of Aug. 06, 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 Easy Field (ROCO:6425) Overvalued in 2026?
Based on GuruFocus' analysis, Easy Field stock appears to be undervalued.
The current stock price of NT$55.50 is trading 0% below its estimated GF Value™ of NT$55.50.
GuruFocus considers Easy Field to be Fairly Valued.
Key valuation signals for ROCO:6425:
Beneish M-Score: -2.48
GF Value™: NT$55.50 vs. price of NT$55.50 (0% below fair value)
No single metric tells the full story. See the ROCO:6425 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Easy Field Corp is a Taiwan-based company involved in manufacturing and installing products for the LCD Industry, Semiconductor Industry, Touch Panel Industry, LED Industry, Disk Industry, OEM / ODM Industry, and Energy Storage Equipment Industry. The products of the company include Manual COG, Manual FOG, CMOS, and Semi-Auto Dispensers among others.
62GF Score
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