SCGY (Scientific Energy) Beneish M-Score: -2.64 (As of Jun. 26, 2026)

What is Scientific Energy Beneish M-Score?

Scientific Energy SCGY Beneish M-Score is -2.64 as of Jun. 26, 2026. The stock has 3 warning signs investors should review.

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 -2.64 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

SCGY' s Beneish M-Score Range Over the Past 10 Years
Min: -7.2 Med: -2.73 Max: -0.36
Current: -2.64

During the past 13 years, the highest Beneish M-Score of Scientific Energy was -0.36. The lowest was -7.20. And the median was -2.73.

Scientific Energy Beneish M-Score Related Terms

Scientific Energy Beneish M-Score Historical Data

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The historical data trend for Scientific Energy'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.

Scientific Energy Beneish M-Score Chart

Scientific Energy Annual Data

Trend

Dec15

Dec16

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Dec18

Dec19

Dec20

Dec21

Dec22

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Dec24

Beneish M-Score

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0.00

-0.36

-7.20

-1.07

Scientific Energy Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25
Beneish M-Score	Get a 7-Day Free Trial															-3.33	-1.07	-2.34	-2.81	-2.64

SCGY vs CRTD, GIBO, SLE: Beneish M-Score Comparison

For the Internet Content & Information subindustry, Scientific Energy'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.

Scientific Energy Beneish M-Score vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Scientific Energy's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Scientific Energy's Beneish M-Score falls into.

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Scientific Energy 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 Scientific Energy for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 0.8723

0.528 * 1.1662

0.404 * 0.7801

0.892 * 1.3709

0.115 * 0.8879

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 0.3807

4.679 * -0.028123

0.327 * 2.0332

-2.64

This Year (Sep25) TTM:

Last Year (Sep24) TTM:

Total Receivables was $10.26 Mil.
Revenue was 22.007 + 24.076 + 19.305 + 18.074 = $83.46 Mil.
Gross Profit was 7.627 + 6.786 + 6.423 + 4.537 = $25.37 Mil.
Total Current Assets was $21.69 Mil.
Total Assets was $60.56 Mil.
Property, Plant and Equipment(Net PPE) was $1.06 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.24 Mil.
Selling, General, & Admin. Expense(SGA) was $28.22 Mil.
Total Current Liabilities was $28.51 Mil.
Long-Term Debt & Capital Lease Obligation was $0.31 Mil.
Net Income was 0.46 + 0.272 + 0.34 + -2.925 = $-1.85 Mil.
Non Operating Income was 0.113 + 0 + 0 + 0 = $0.11 Mil.
Cash Flow from Operations was -0.463 + 1.134 + 1.491 + -2.425 = $-0.26 Mil.

Total Receivables was $8.58 Mil.
Revenue was 19.379 + 20.777 + 10.405 + 10.319 = $60.88 Mil.
Gross Profit was 6.508 + 5.544 + 4.497 + 5.035 = $21.58 Mil.
Total Current Assets was $17.91 Mil.
Total Assets was $92.69 Mil.
Property, Plant and Equipment(Net PPE) was $0.61 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.12 Mil.
Selling, General, & Admin. Expense(SGA) was $54.08 Mil.
Total Current Liabilities was $21.49 Mil.
Long-Term Debt & Capital Lease Obligation was $0.20 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)
	=	(10.264 / 83.462)	/	(8.583 / 60.88)
	=	0.122978	/	0.140982
	=	0.8723

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)
	=	(21.584 / 60.88)	/	(25.373 / 83.462)
	=	0.354534	/	0.304007
	=	1.1662

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 - (21.691 + 1.064) / 60.556)	/	(1 - (17.91 + 0.612) / 92.688)
	=	0.624232	/	0.800168
	=	0.7801

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
	=	83.462	/	60.88
	=	1.3709

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))
	=	(0.121 / (0.121 + 0.612))	/	(0.243 / (0.243 + 1.064))
	=	0.165075	/	0.185922
	=	0.8879

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)
	=	(28.22 / 83.462)	/	(54.075 / 60.88)
	=	0.338118	/	0.888223
	=	0.3807

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)
	=	((0.308 + 28.506) / 60.556)	/	((0.198 + 21.494) / 92.688)
	=	0.475824	/	0.234032
	=	2.0332

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
	=	(-1.853 - 0.113	-	-0.263)	/	60.556
	=	-0.028123

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.

Scientific Energy has a M-score of -2.64 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 -2.64 mean?

Scientific Energy (SCGY) has a Beneish M-Score of -2.64 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Scientific Energy and its competitors.

Is Scientific Energy's Beneish M-Score too high?

Scientific Energy's current Beneish M-Score is -2.64.

How does Scientific Energy's Beneish M-Score compare to CRTD and GIBO?

Scientific Energy's Beneish M-Score of -2.64 can be compared against companies in the Interactive Media 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 an Interactive Media company?

A good Beneish M-Score depends on the Interactive Media 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 Scientific Energy and its competitors. Scientific Energy's current Beneish M-Score is -2.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Scientific Energy stock overvalued right now?

Scientific Energy (SCGY) has a current Beneish M-Score of -2.64. The stock's GF Value™ is $0.46, compared to a current price of $0.03 — trading 94.1% below its estimated fair value. The current Beneish M-Score is -2.64. 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 Scientific Energy (SCGY), the current Beneish M-Score is -2.64 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.

Scientific Energy Business Description

Industry Communication Services Interactive Media

Comparable Companies CRTD GIBO SLE GITS LCFY ONFO SFUNY FMHS BMTM LBUY GOOGL META HKSE:00700 SPOT TSE:6098 BIDU HKSE:01024 RDDT XKRX:035420 TME

Address 180 Alameda Drive, Tong Nam Ah Commercial Centre, 21th Floor, Room M, Carlos D’Assumpcao, Macau, MAC

Website http://www.makeliving.com

Scientific Energy Inc, along with its subsidiaries, operates in the following reportable business segments: Food & Beverage and Delivery, IT Supporting Services, Graphite Trading, and Corporate. The majority of its revenue is generated from the Food & Beverage and Delivery segment, through which the company operates a mobile platform (Aomi App) of ordering and delivery services for restaurants or other merchants in Macau, connecting merchants and restaurants with consumers and delivery riders. In addition to food delivery, the platform provides different services, including flash sales, group dining, and in-store services.