RPGLF (Regent Pacific Group) Beneish M-Score: -5.68 (As of Jun. 26, 2026)


RPGLF Regent Pacific Group Ltd RPGLF
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What is Regent Pacific Group Beneish M-Score?

Regent Pacific Group RPGLF 7 Beneish M-Score is -5.68 as of Jun. 26, 2026. GuruFocus rates RPGLF with a GF Score™ of 7/100. The stock has 7 warning signs investors should review. Among 911 Drug Manufacturers companies, Regent Pacific Group ranks better than 97.59% 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 -5.68 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Regent Pacific Group's Beneish M-Score or its related term are showing as below:

RPGLF' s Beneish M-Score Range Over the Past 10 Years
Min: -38.13   Med: -3.46   Max: 30.54
Current: -5.68

During the past 13 years, the highest Beneish M-Score of Regent Pacific Group was 30.54. The lowest was -38.13. And the median was -3.46.

Regent Pacific Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Regent Pacific Group'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.

Regent Pacific Group Beneish M-Score Chart

Regent Pacific Group 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 -2.87 -14.62 -38.13 0.00 -5.68

Regent Pacific Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -38.13 0.00 0.00 0.00 -5.68

RPGLF vs ZTS: Beneish M-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Regent Pacific Group'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.

Regent Pacific Group Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Regent Pacific Group's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Regent Pacific Group's Beneish M-Score falls into.


RPGLF
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Regent Pacific Group Ltd RPGLF
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Regent Pacific Group 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 Regent Pacific Group 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 * 1.7226+0.528 * 1+0.404 * 1.0683+0.892 * 0.5049+0.115 * 1.4375
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.3637+4.679 * -0.721541-0.327 * 1.1833
=-5.68

* 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 $0.37 Mil.
Revenue was $0.36 Mil.
Gross Profit was $0.36 Mil.
Total Current Assets was $0.56 Mil.
Total Assets was $0.57 Mil.
Property, Plant and Equipment(Net PPE) was $0.02 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.01 Mil.
Selling, General, & Admin. Expense(SGA) was $0.39 Mil.
Total Current Liabilities was $7.20 Mil.
Long-Term Debt & Capital Lease Obligation was $0.01 Mil.
Net Income was $-4.71 Mil.
Gross Profit was $0.00 Mil.
Cash Flow from Operations was $-4.30 Mil.
 Total Receivables was $0.42 Mil.
Revenue was $0.72 Mil.
Gross Profit was $0.72 Mil.
Total Current Assets was $0.60 Mil.
Total Assets was $0.61 Mil.
Property, Plant and Equipment(Net PPE) was $0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.01 Mil.
Selling, General, & Admin. Expense(SGA) was $0.57 Mil.
Total Current Liabilities was $5.65 Mil.
Long-Term Debt & Capital Lease Obligation was $0.86 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)
=(0.367 / 0.363) / (0.422 / 0.719)
=1.011019 / 0.586926
=1.7226

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)
=(0.719 / 0.719) / (0.363 / 0.363)
=1 / 1
=1

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 - (0.555 + 0.015) / 0.571) / (1 - (0.601 + 0.008) / 0.61)
=0.001751 / 0.001639
=1.0683

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
=0.363 / 0.719
=0.5049

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))
=(0.008 / (0.008 + 0.008)) / (0.008 / (0.008 + 0.015))
=0.5 / 0.347826
=1.4375

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)
=(0.389 / 0.363) / (0.565 / 0.719)
=1.071625 / 0.785814
=1.3637

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)
=((0.012 + 7.2) / 0.571) / ((0.862 + 5.649) / 0.61)
=12.630473 / 10.67377
=1.1833

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
=(-4.71 - 0 - -4.298) / 0.571
=-0.721541

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.

Regent Pacific Group has a M-score of -5.68 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 -5.68 mean?
Regent Pacific Group (RPGLF) has a Beneish M-Score of -5.68 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Regent Pacific Group and its competitors. According to the industry distribution chart, Regent Pacific Group ranks #22 out of 911 companies in the Drug Manufacturers industry, placing it in the top 2.4%.
Is Regent Pacific Group's Beneish M-Score too high?
Regent Pacific Group's current Beneish M-Score is -5.68. Based on the distribution chart, Regent Pacific Group ranks #22 out of 911 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Regent Pacific Group has a GF Score™ of 7/100, reflecting its overall financial health beyond just this single metric.
How does Regent Pacific Group's Beneish M-Score compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Regent Pacific Group ranks #22 out of 911 companies for Beneish M-Score. This places Regent Pacific Group in the top 2% 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 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 Regent Pacific Group and its competitors. Regent Pacific Group's current Beneish M-Score is -5.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Regent Pacific Group stock overvalued right now?
Regent Pacific Group (RPGLF) has a current Beneish M-Score of -5.68. The current Beneish M-Score is -5.68. Regent Pacific Group's overall GF Score™ is 7/100 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 Regent Pacific Group (RPGLF), the current Beneish M-Score is -5.68 as of Jun. 26, 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.

Regent Pacific Group Business Description

Other Exchanges 00575:Hong KongRPG:Germany
Address 5 Queen\'s Road Central, 8th Floor, Henley Building, Hong Kong, HKG
Regent Pacific Group Ltd is an investment holding company that runs through two segments: Biopharma and Corporate Investment. Its Biopharma segment is engaged in the research, development, manufacturing, marketing, and sales of pharmaceutical products, and it also develops artificial intelligence (AI) systems for the field of biological aging clocks. The Corporate Investment segment is engaged in the investment in listed and unlisted corporate entities. The majority of its revenue comes from the Biopharma segment. Geographically, the Europe; U.S.; and Asia Pacific. It derives maximum revenue from Europe.
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