Interactive Digital Technologies (ROCO:6486) Beneish M-Score: -1.75 (As of Jul. 13, 2026)

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ROCO:6486 Interactive Digital Technologies Inc ROCO:6486
84 GF Score
Price NT$83.00
GF Value NT$84.95
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Interactive Digital Technologies Beneish M-Score?

Interactive Digital Technologies ROCO:6486 -0.12% 84 Beneish M-Score is -1.75 as of Jul. 13, 2026. GuruFocus rates ROCO:6486 with a GF Score™ of 84/100 and a GF Value™ of NT$84.95 (Fairly Valued). The stock has 6 warning signs investors should review. Among 2,631 Software companies, Interactive Digital Technologies ranks worse than 81.76% 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.

Warning Sign:

Beneish M-Score -1.75 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for Interactive Digital Technologies's Beneish M-Score or its related term are showing as below:

ROCO:6486' s Beneish M-Score Range Over the Past 10 Years
Min: -3.26   Med: -2.25   Max: -0.95
Current: -1.75

During the past 13 years, the highest Beneish M-Score of Interactive Digital Technologies was -0.95. The lowest was -3.26. And the median was -2.25.


Interactive Digital Technologies Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Interactive Digital Technologies'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.

Interactive Digital Technologies Beneish M-Score Chart

Interactive Digital Technologies Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -1.86 -2.16 -2.59 -2.31 -1.75

Interactive Digital Technologies Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.31 -2.64 -2.81 -2.03 -1.75

ROCO:6486 vs UBER, SHOP, CRM: Beneish M-Score Comparison

For the Software - Application subindustry, Interactive Digital Technologies'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.


Interactive Digital Technologies Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Interactive Digital Technologies's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Interactive Digital Technologies's Beneish M-Score falls into.


ROCO:6486
84GF Score
Interactive Digital Technologies Inc ROCO:6486
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Interactive Digital Technologies 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 Interactive Digital Technologies 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 * 1.4022+0.528 * 1.0044+0.404 * 0.8687+0.892 * 1.0612+0.115 * 0.9772
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9928+4.679 * 0.079413-0.327 * 1.0539
=-1.75

* 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 NT$1,019 Mil.
Revenue was 1192.182 + 593.342 + 486.626 + 413.947 = NT$2,686 Mil.
Gross Profit was 350.754 + 167.267 + 168.847 + 179.241 = NT$866 Mil.
Total Current Assets was NT$2,575 Mil.
Total Assets was NT$3,562 Mil.
Property, Plant and Equipment(Net PPE) was NT$759 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$27 Mil.
Selling, General, & Admin. Expense(SGA) was NT$510 Mil.
Total Current Liabilities was NT$1,489 Mil.
Long-Term Debt & Capital Lease Obligation was NT$8 Mil.
Net Income was 149.791 + 41.452 + 49.789 + 53.054 = NT$294 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = NT$0 Mil.
Cash Flow from Operations was 30.737 + -46.312 + -122.464 + 149.264 = NT$11 Mil.
Total Receivables was NT$685 Mil.
Revenue was 879.398 + 576.994 + 640.966 + 433.88 = NT$2,531 Mil.
Gross Profit was 273.797 + 167.265 + 199.574 + 179.126 = NT$820 Mil.
Total Current Assets was NT$2,435 Mil.
Total Assets was NT$3,455 Mil.
Property, Plant and Equipment(Net PPE) was NT$764 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$27 Mil.
Selling, General, & Admin. Expense(SGA) was NT$484 Mil.
Total Current Liabilities was NT$1,351 Mil.
Long-Term Debt & Capital Lease Obligation was NT$27 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)
=(1018.725 / 2686.097) / (684.632 / 2531.238)
=0.379258 / 0.270473
=1.4022

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)
=(819.762 / 2531.238) / (866.109 / 2686.097)
=0.323858 / 0.322441
=1.0044

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 - (2574.607 + 758.811) / 3561.879) / (1 - (2435.128 + 764.487) / 3454.707)
=0.064141 / 0.073839
=0.8687

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
=2686.097 / 2531.238
=1.0612

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))
=(26.801 / (26.801 + 764.487)) / (27.246 / (27.246 + 758.811))
=0.03387 / 0.034662
=0.9772

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)
=(509.866 / 2686.097) / (483.966 / 2531.238)
=0.189817 / 0.191197
=0.9928

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)
=((8.246 + 1488.779) / 3561.879) / ((26.654 + 1351.005) / 3454.707)
=0.420291 / 0.398777
=1.0539

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
=(294.086 - 0 - 11.225) / 3561.879
=0.079413

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.

Interactive Digital Technologies has a M-score of -1.75 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 -1.75 mean?
Interactive Digital Technologies (ROCO:6486) has a Beneish M-Score of -1.75 as of Jul. 13, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Interactive Digital Technologies and its competitors. According to the industry distribution chart, Interactive Digital Technologies ranks #2151 out of 2631 companies in the Software industry, placing it in the top 81.8%.
Is Interactive Digital Technologies' Beneish M-Score too high?
Interactive Digital Technologies' current Beneish M-Score is -1.75. Based on the distribution chart, Interactive Digital Technologies ranks #2151 out of 2631 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Interactive Digital Technologies has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Interactive Digital Technologies' Beneish M-Score compare to UBER and SHOP?
According to the Software industry distribution chart, Interactive Digital Technologies ranks #2151 out of 2631 companies for Beneish M-Score. This places Interactive Digital Technologies 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 Interactive Digital Technologies and its competitors. Interactive Digital Technologies's current Beneish M-Score is -1.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Interactive Digital Technologies stock overvalued right now?
Based on GuruFocus' analysis, Interactive Digital Technologies (ROCO:6486) is currently considered Fairly Valued. The stock's GF Value™ is NT$84.95, compared to a current price of NT$83.00 — trading 2.3% below its estimated fair value. The current Beneish M-Score is -1.75. Interactive Digital Technologies' overall GF Score™ is 84/100 with 6 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 Interactive Digital Technologies (ROCO:6486), the current Beneish M-Score is -1.75 as of Jul. 13, 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 Interactive Digital Technologies (ROCO:6486) Overvalued in 2026?

Based on GuruFocus' analysis, Interactive Digital Technologies stock appears to be undervalued. The current stock price of NT$83.00 is trading 2.3% below its estimated GF Value™ of NT$84.95. GuruFocus considers Interactive Digital Technologies to be Fairly Valued.

Key valuation signals for ROCO:6486:

  • Beneish M-Score: -1.75
  • GF Value™: NT$84.95 vs. price of NT$83.00 (2.3% below fair value)
  • GF Score™: 84/100 with 6 warning signs

No single metric tells the full story. See the ROCO:6486 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Interactive Digital Technologies Business Description

Address No.38-1, Wugong 5th Road, Wugu District, New Taipei Industrial Park, New Taipei City, TWN, 248020
Interactive Digital Technologies Inc. is a Taiwan-based company that provides software application services. The company is mainly engaged in cable television networks and broadband transmission, wireless networks, media, IT and cloud services, geographical information system-related software, and hardware sales and maintenance. The company generates majority of its revenue from Taiwan.
84GF Score

Get the complete analysis for ROCO:6486

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

NT$83.00
Price
NT$84.95
GF Value