Creative Life Science Co (ROCO:7837) Beneish M-Score: -2.54 (As of Jun. 28, 2026)


ROCO:7837 Creative Life Science Co Ltd ROCO:7837
20 GF Score
Price NT$92.00
! 2 Warning Signs
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What is Creative Life Science Co Beneish M-Score?

Creative Life Science Co ROCO:7837 20 Beneish M-Score is -2.54 as of Jun. 28, 2026. GuruFocus rates ROCO:7837 with a GF Score™ of 20/100. The stock has 2 warning signs investors should review. Among 829 Biotechnology companies, Creative Life Science Co ranks better than 57.42% 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 -2.54 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

ROCO:7837' s Beneish M-Score Range Over the Past 10 Years
Min: -3.14   Med: -2.54   Max: -2.02
Current: -2.54

During the past 5 years, the highest Beneish M-Score of Creative Life Science Co was -2.02. The lowest was -3.14. And the median was -2.54.

Creative Life Science Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Creative Life Science 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.

Creative Life Science Co Beneish M-Score Chart

Creative Life Science Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -3.14 -2.02 -2.54

Creative Life Science Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial -3.14 0.00 -2.02 0.00 -2.54

ROCO:7837 vs VRTX, REGN, ALNY: Beneish M-Score Comparison

For the Biotechnology subindustry, Creative Life Science 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.

Creative Life Science Co Beneish M-Score vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Creative Life Science Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Creative Life Science Co's Beneish M-Score falls into.


ROCO:7837
20GF Score
Creative Life Science Co Ltd ROCO:7837
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Creative Life Science 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 Creative Life Science 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 * 0.9198+0.528 * 0.9924+0.404 * 1.4069+0.892 * 1.2765+0.115 * 0.9889
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9785+4.679 * -0.089201-0.327 * 0.9386
=-2.54

* 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$222 Mil.
Revenue was NT$1,099 Mil.
Gross Profit was NT$450 Mil.
Total Current Assets was NT$652 Mil.
Total Assets was NT$1,439 Mil.
Property, Plant and Equipment(Net PPE) was NT$581 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$103 Mil.
Selling, General, & Admin. Expense(SGA) was NT$275 Mil.
Total Current Liabilities was NT$422 Mil.
Long-Term Debt & Capital Lease Obligation was NT$289 Mil.
Net Income was NT$118 Mil.
Gross Profit was NT$0 Mil.
Cash Flow from Operations was NT$247 Mil.
 Total Receivables was NT$189 Mil.
Revenue was NT$861 Mil.
Gross Profit was NT$350 Mil.
Total Current Assets was NT$699 Mil.
Total Assets was NT$1,318 Mil.
Property, Plant and Equipment(Net PPE) was NT$485 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$85 Mil.
Selling, General, & Admin. Expense(SGA) was NT$220 Mil.
Total Current Liabilities was NT$379 Mil.
Long-Term Debt & Capital Lease Obligation was NT$315 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)
=(221.604 / 1098.539) / (188.734 / 860.58)
=0.201726 / 0.21931
=0.9198

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)
=(349.537 / 860.58) / (449.59 / 1098.539)
=0.406164 / 0.409262
=0.9924

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 - (651.518 + 581.219) / 1439.135) / (1 - (699.119 + 484.886) / 1318.4)
=0.143418 / 0.101938
=1.4069

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
=1098.539 / 860.58
=1.2765

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))
=(85.069 / (85.069 + 484.886)) / (103.317 / (103.317 + 581.219))
=0.149256 / 0.15093
=0.9889

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)
=(274.526 / 1098.539) / (219.788 / 860.58)
=0.249901 / 0.255395
=0.9785

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)
=((289.385 + 421.623) / 1439.135) / ((314.542 + 379.453) / 1318.4)
=0.494052 / 0.526392
=0.9386

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
=(118.398 - 0 - 246.77) / 1439.135
=-0.089201

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.

Creative Life Science Co has a M-score of -2.54 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 -2.54 mean?
Creative Life Science Co (ROCO:7837) has a Beneish M-Score of -2.54 as of Jun. 28, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Creative Life Science Co and its competitors. According to the industry distribution chart, Creative Life Science Co ranks #353 out of 829 companies in the Biotechnology industry, placing it in the top 42.6%.
Is Creative Life Science Co's Beneish M-Score too high?
Creative Life Science Co's current Beneish M-Score is -2.54. Based on the distribution chart, Creative Life Science Co ranks #353 out of 829 companies in the Biotechnology industry, which is above the industry midpoint. Overall, Creative Life Science Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Creative Life Science Co's Beneish M-Score compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Creative Life Science Co ranks #353 out of 829 companies for Beneish M-Score. This puts Creative Life Science Co 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 Biotechnology company?
A good Beneish M-Score depends on the Biotechnology 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 Creative Life Science Co and its competitors. Creative Life Science Co's current Beneish M-Score is -2.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Creative Life Science Co stock overvalued right now?
Creative Life Science Co (ROCO:7837) has a current Beneish M-Score of -2.54. The current Beneish M-Score is -2.54. Creative Life Science Co's overall GF Score™ is 20/100 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 Creative Life Science Co (ROCO:7837), the current Beneish M-Score is -2.54 as of Jun. 28, 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.

Creative Life Science Co Business Description

Address Wuquan 3rd Road, No. 24, Wugu District, New Taipei City, TWN, 248021
Creative Life Science Co Ltd is engaged in providing products of microbiology, and it has prepared media products and diagnostic reagents. The main products of CMP (Creative Media Plate) are solid and liquid media, which can be used for clinical microbiology, basic microbial research, environmental monitoring, biosafety testing, and quality control. Its product line is Transport Medium, Prepared Tube Media, Prepared Plated Media, VTM & I-VTM, Bacterial strain preservation system, and CMP SteriPack triple wrapped media.
20GF 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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