Beast Kingdom Co (ROCO:6995) Beneish M-Score: -3.37 (As of Jul. 16, 2026)

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ROCO:6995 Beast Kingdom Co Ltd ROCO:6995
12 GF Score
Price NT$60.00
! 7 Warning Signs
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What is Beast Kingdom Co Beneish M-Score?

Beast Kingdom Co ROCO:6995 +1.69% 12 Beneish M-Score is -3.37 as of Jul. 16, 2026. GuruFocus rates ROCO:6995 with a GF Score™ of 12/100. The stock has 7 warning signs investors should review. Among 1,083 Retail - Cyclical companies, Beast Kingdom Co ranks better than 89.75% 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 -3.37 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Beast Kingdom Co's Beneish M-Score or its related term are showing as below:

ROCO:6995' s Beneish M-Score Range Over the Past 10 Years
Min: -4.15   Med: -3.37   Max: -1.67
Current: -3.37

During the past 5 years, the highest Beneish M-Score of Beast Kingdom Co was -1.67. The lowest was -4.15. And the median was -3.37.

Beast Kingdom Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Beast Kingdom 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.

Beast Kingdom Co Beneish M-Score Chart

Beast Kingdom Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -4.15 -1.67 -3.37

Beast Kingdom Co Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial -4.15 0.00 -1.67 0.00 -3.37

ROCO:6995 vs CASY, WSM, DKS: Beneish M-Score Comparison

For the Specialty Retail subindustry, Beast Kingdom 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.

Beast Kingdom Co Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Beast Kingdom Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Beast Kingdom Co's Beneish M-Score falls into.


ROCO:6995
12GF Score
Beast Kingdom Co Ltd ROCO:6995
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Beast Kingdom Co 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 Beast Kingdom 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 * 0.8355+0.528 * 0.8912+0.404 * 1.1308+0.892 * 1.0064+0.115 * 0.891
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1112+4.679 * -0.148835-0.327 * 1.0402
=-3.37

* 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$157 Mil.
Revenue was NT$1,349 Mil.
Gross Profit was NT$483 Mil.
Total Current Assets was NT$722 Mil.
Total Assets was NT$886 Mil.
Property, Plant and Equipment(Net PPE) was NT$74 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$183 Mil.
Selling, General, & Admin. Expense(SGA) was NT$401 Mil.
Total Current Liabilities was NT$477 Mil.
Long-Term Debt & Capital Lease Obligation was NT$33 Mil.
Net Income was NT$20 Mil.
Gross Profit was NT$0 Mil.
Cash Flow from Operations was NT$152 Mil.
 Total Receivables was NT$187 Mil.
Revenue was NT$1,341 Mil.
Gross Profit was NT$428 Mil.
Total Current Assets was NT$623 Mil.
Total Assets was NT$784 Mil.
Property, Plant and Equipment(Net PPE) was NT$91 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$156 Mil.
Selling, General, & Admin. Expense(SGA) was NT$358 Mil.
Total Current Liabilities was NT$370 Mil.
Long-Term Debt & Capital Lease Obligation was NT$63 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)
=(157.394 / 1349.493) / (187.183 / 1340.918)
=0.116632 / 0.139593
=0.8355

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)
=(427.859 / 1340.918) / (483.166 / 1349.493)
=0.319079 / 0.358035
=0.8912

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 - (722.112 + 74.398) / 886.474) / (1 - (622.837 + 90.602) / 783.784)
=0.101485 / 0.08975
=1.1308

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
=1349.493 / 1340.918
=1.0064

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))
=(156.37 / (156.37 + 90.602)) / (182.667 / (182.667 + 74.398))
=0.633149 / 0.710587
=0.891

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)
=(400.83 / 1349.493) / (358.413 / 1340.918)
=0.297023 / 0.267289
=1.1112

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)
=((32.887 + 476.632) / 886.474) / ((63.275 + 369.808) / 783.784)
=0.57477 / 0.552554
=1.0402

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
=(19.897 - 0 - 151.835) / 886.474
=-0.148835

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.

Beast Kingdom Co has a M-score of -3.37 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -3.37 mean?
Beast Kingdom Co (ROCO:6995) has a Beneish M-Score of -3.37 as of Jul. 16, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Beast Kingdom Co and its competitors. According to the industry distribution chart, Beast Kingdom Co ranks #111 out of 1083 companies in the Retail - Cyclical industry, placing it in the top 10.2%.
Is Beast Kingdom Co's Beneish M-Score too high?
Beast Kingdom Co's current Beneish M-Score is -3.37. Based on the distribution chart, Beast Kingdom Co ranks #111 out of 1083 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Beast Kingdom Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Beast Kingdom Co's Beneish M-Score compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Beast Kingdom Co ranks #111 out of 1083 companies for Beneish M-Score. This places Beast Kingdom Co in the top 10% 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 Beast Kingdom Co and its competitors. Beast Kingdom Co's current Beneish M-Score is -3.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beast Kingdom Co stock overvalued right now?
Beast Kingdom Co (ROCO:6995) has a current Beneish M-Score of -3.37. The current Beneish M-Score is -3.37. Beast Kingdom Co's overall GF Score™ is 12/100 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 Beast Kingdom Co (ROCO:6995), the current Beneish M-Score is -3.37 as of Jul. 16, 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.

Beast Kingdom Co Business Description

Address Sec. 1, Sanmin Road, 12 Floor, No. 210, Banqiao District, Taipei, TWN, 220340
Beast Kingdom Co Ltd is engaged in selling of American toys and movie products. The brands of the company include Hot Toys, Iron Studios, Pure Arts, Royal Selangor, Sideshow Collectibles, Soap Studio, Square Enix, Star Ace Toys, threezero, Disney, and others.
12GF Score

Get the complete analysis for ROCO:6995

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

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