Shenzhen CSL Vacuum Science and Technology Co (SHSE:688785) Beneish M-Score: 0.00 (As of Jul. 27, 2026)

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SHSE:688785 Shenzhen CSL Vacuum Science and Technology Co Ltd SHSE:688785
17 GF Score
Price ¥301.46
! 1 Warning Sign
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What is Shenzhen CSL Vacuum Science and Technology Co Beneish M-Score?

Shenzhen CSL Vacuum Science and Technology Co SHSE:688785 +2.09% 17 Beneish M-Score is 0.00 as of Jul. 27, 2026. GuruFocus rates SHSE:688785 with a GF Score™ of 17/100. The stock has 1 warning sign investors should review. Among 986 Semiconductors companies, Shenzhen CSL Vacuum Science and Technology Co ranks worse than 101419.78% 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.

The historical rank and industry rank for Shenzhen CSL Vacuum Science and Technology Co's Beneish M-Score or its related term are showing as below:

During the past 4 years, the highest Beneish M-Score of Shenzhen CSL Vacuum Science and Technology Co was 0.00. The lowest was 0.00. And the median was 0.00.

Shenzhen CSL Vacuum Science and Technology Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Shenzhen CSL Vacuum Science and Technology 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.

Shenzhen CSL Vacuum Science and Technology Co Beneish M-Score Chart

Shenzhen CSL Vacuum Science and Technology Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 0.00

Shenzhen CSL Vacuum Science and Technology Co Quarterly Data
Dec22 Dec23 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 0.00 0.00

SHSE:688785 vs AMAT, LRCX, KLAC: Beneish M-Score Comparison

For the Semiconductor Equipment & Materials subindustry, Shenzhen CSL Vacuum Science and Technology 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.

Shenzhen CSL Vacuum Science and Technology Co Beneish M-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Shenzhen CSL Vacuum Science and Technology Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Shenzhen CSL Vacuum Science and Technology Co's Beneish M-Score falls into.


SHSE:688785
17GF Score
Shenzhen CSL Vacuum Science and Technology Co Ltd SHSE:688785
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Shenzhen CSL Vacuum Science and Technology 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 Shenzhen CSL Vacuum Science and Technology 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was ¥159.0 Mil.
Revenue was 124.418 + 128.156 + 97.257 + 162.536 = ¥512.4 Mil.
Gross Profit was 64.874 + 59.93 + 45.018 + 79.035 = ¥248.9 Mil.
Total Current Assets was ¥2,239.5 Mil.
Total Assets was ¥2,365.9 Mil.
Property, Plant and Equipment(Net PPE) was ¥114.0 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0.0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥-5.7 Mil.
Total Current Liabilities was ¥113.7 Mil.
Long-Term Debt & Capital Lease Obligation was ¥15.9 Mil.
Net Income was 17.583 + 22.264 + 22.229 + 34.319 = ¥96.4 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ¥0.0 Mil.
Cash Flow from Operations was 10.651 + 44.437 + 49.873 + -24.857 = ¥80.1 Mil.
 Total Receivables was ¥0.0 Mil.
Revenue was 141.52 + 114.821 + 133.769 + 0 = ¥390.1 Mil.
Gross Profit was 69.978 + 53.69 + 68.331 + 0 = ¥192.0 Mil.
Total Current Assets was ¥0.0 Mil.
Total Assets was ¥0.0 Mil.
Property, Plant and Equipment(Net PPE) was ¥0.0 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0.0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥6.2 Mil.
Total Current Liabilities was ¥0.0 Mil.
Long-Term Debt & Capital Lease Obligation was ¥0.0 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)
=(158.972 / 512.367) / (0 / 390.11)
=0.31027 / 0
=

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)
=(191.999 / 390.11) / (248.857 / 512.367)
=0.492166 / 0.485701
=

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 - (2239.478 + 114.004) / 2365.861) / (1 - (0 + 0) / 0)
=0.005232 /
=

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
=512.367 / 390.11
=

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 / (0 + 0)) / (0 / (0 + 114.004))
= / 0
=

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)
=(-5.722 / 512.367) / (6.19 / 390.11)
=-0.011168 / 0.015867
=

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)
=((15.86 + 113.692) / 2365.861) / ((0 + 0) / 0)
=0.054759 /
=

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
=(96.395 - 0 - 80.104) / 2365.861
=0.006886

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Shenzhen CSL Vacuum Science and Technology Co (SHSE:688785) has a Beneish M-Score of 0.00 as of Jul. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Shenzhen CSL Vacuum Science and Technology Co and its competitors. According to the industry distribution chart, Shenzhen CSL Vacuum Science and Technology Co ranks #999999 out of 986 companies in the Semiconductors industry.
Is Shenzhen CSL Vacuum Science and Technology Co's Beneish M-Score too high?
Shenzhen CSL Vacuum Science and Technology Co's current Beneish M-Score is 0.00. Based on the distribution chart, Shenzhen CSL Vacuum Science and Technology Co ranks #999999 out of 986 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Shenzhen CSL Vacuum Science and Technology Co has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Shenzhen CSL Vacuum Science and Technology Co's Beneish M-Score compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Shenzhen CSL Vacuum Science and Technology Co ranks #999999 out of 986 companies for Beneish M-Score. This places Shenzhen CSL Vacuum Science and Technology Co 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 Semiconductors company?
A good Beneish M-Score depends on the Semiconductors 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 Shenzhen CSL Vacuum Science and Technology Co and its competitors. Shenzhen CSL Vacuum Science and Technology Co's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shenzhen CSL Vacuum Science and Technology Co stock overvalued right now?
Shenzhen CSL Vacuum Science and Technology Co (SHSE:688785) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Shenzhen CSL Vacuum Science and Technology Co's overall GF Score™ is 17/100 with 1 warning sign 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 Shenzhen CSL Vacuum Science and Technology Co (SHSE:688785), the current Beneish M-Score is 0.00 as of Jul. 27, 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.

Shenzhen CSL Vacuum Science and Technology Co Business Description

Address 101, 201, 301, Building B, Xixiang Street, Functional Supporting Area, Taohuayuan Zhichuang Town, Tiegang Community, Bao'an District, Guangdong Province, Shenzhen, CHN, 518102
Shenzhen CSL Vacuum Science and Technology Co Ltd is engaged in the research, development, production, sales, and technical services of plasma radio frequency power supply systems, plasma excitation devices, plasma DC power supplies, and various accessories. It also introduces core components related to vacuum acquisition and fluid control, and provides overall solutions for core components around plasma processes.
17GF Score

Get the complete analysis for SHSE:688785

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

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