Beijing Onmicro Electronics Co (SHSE:688790) Beneish M-Score: 0.00 (As of Jul. 21, 2026)

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SHSE:688790 Beijing Onmicro Electronics Co Ltd SHSE:688790
4 GF Score
Price ¥94.02
! 1 Warning Sign
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What is Beijing Onmicro Electronics Co Beneish M-Score?

Beijing Onmicro Electronics Co SHSE:688790 +3.74% 4 Beneish M-Score is 0.00 as of Jul. 21, 2026. GuruFocus rates SHSE:688790 with a GF Score™ of 4/100. The stock has 1 warning sign investors should review. Among 987 Semiconductors companies, Beijing Onmicro Electronics Co ranks worse than 101317.02% 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 Beijing Onmicro Electronics Co's Beneish M-Score or its related term are showing as below:

During the past 4 years, the highest Beneish M-Score of Beijing Onmicro Electronics Co was 0.00. The lowest was 0.00. And the median was 0.00.

Beijing Onmicro Electronics Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Beijing Onmicro Electronics 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.

Beijing Onmicro Electronics Co Beneish M-Score Chart

Beijing Onmicro Electronics Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 0.00

Beijing Onmicro Electronics 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:688790 vs NVDA, AVGO, MU: Beneish M-Score Comparison

For the Semiconductors subindustry, Beijing Onmicro Electronics 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.

Beijing Onmicro Electronics Co Beneish M-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Beijing Onmicro Electronics Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Beijing Onmicro Electronics Co's Beneish M-Score falls into.


SHSE:688790
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Beijing Onmicro Electronics Co Ltd SHSE:688790
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Beijing Onmicro Electronics 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 Beijing Onmicro Electronics 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 ¥116 Mil.
Revenue was 347.305 + 547.591 + 491.214 + 530.164 = ¥1,916 Mil.
Gross Profit was 77.545 + 111.634 + 97.692 + 123.051 = ¥410 Mil.
Total Current Assets was ¥2,976 Mil.
Total Assets was ¥3,206 Mil.
Property, Plant and Equipment(Net PPE) was ¥146 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥54 Mil.
Total Current Liabilities was ¥375 Mil.
Long-Term Debt & Capital Lease Obligation was ¥48 Mil.
Net Income was -67.126 + -56.323 + -22.472 + 9.1 = ¥-137 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ¥0 Mil.
Cash Flow from Operations was -171.196 + 62.263 + -14.407 + 219.904 = ¥97 Mil.
 Total Receivables was ¥0 Mil.
Revenue was 313.427 + 418.372 + 439.206 + 0 = ¥1,171 Mil.
Gross Profit was 67.74 + 68.912 + 80.065 + 0 = ¥217 Mil.
Total Current Assets was ¥0 Mil.
Total Assets was ¥0 Mil.
Property, Plant and Equipment(Net PPE) was ¥0 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥82 Mil.
Total Current Liabilities was ¥0 Mil.
Long-Term Debt & Capital Lease Obligation was ¥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)
=(115.622 / 1916.274) / (0 / 1171.005)
=0.060337 / 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)
=(216.717 / 1171.005) / (409.922 / 1916.274)
=0.185069 / 0.213916
=

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 - (2975.721 + 145.624) / 3205.929) / (1 - (0 + 0) / 0)
=0.026384 /
=

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
=1916.274 / 1171.005
=

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 + 145.624))
= / 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)
=(54.433 / 1916.274) / (82.346 / 1171.005)
=0.028406 / 0.070321
=

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)
=((48.116 + 375.496) / 3205.929) / ((0 + 0) / 0)
=0.132134 /
=

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
=(-136.821 - 0 - 96.564) / 3205.929
=-0.072798

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?
Beijing Onmicro Electronics Co (SHSE:688790) has a Beneish M-Score of 0.00 as of Jul. 21, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Beijing Onmicro Electronics Co and its competitors. According to the industry distribution chart, Beijing Onmicro Electronics Co ranks #999999 out of 987 companies in the Semiconductors industry.
Is Beijing Onmicro Electronics Co's Beneish M-Score too high?
Beijing Onmicro Electronics Co's current Beneish M-Score is 0.00. Based on the distribution chart, Beijing Onmicro Electronics Co ranks #999999 out of 987 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Beijing Onmicro Electronics Co has a GF Score™ of 4/100, reflecting its overall financial health beyond just this single metric.
How does Beijing Onmicro Electronics Co's Beneish M-Score compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Beijing Onmicro Electronics Co ranks #999999 out of 987 companies for Beneish M-Score. This places Beijing Onmicro Electronics 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 Beijing Onmicro Electronics Co and its competitors. Beijing Onmicro Electronics 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 Beijing Onmicro Electronics Co stock overvalued right now?
Beijing Onmicro Electronics Co (SHSE:688790) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Beijing Onmicro Electronics Co's overall GF Score™ is 4/100 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 Beijing Onmicro Electronics Co (SHSE:688790), the current Beneish M-Score is 0.00 as of Jul. 21, 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.

Beijing Onmicro Electronics Co Business Description

Address No. 8 Northeast Wangxi Road, 101, 5th Floor, Building 23, Haidian District, Beijing, CHN, 100193
Beijing Onmicro Electronics Co Ltd is engaged in the research, development, design, and sales of RF front-end chips, RF SoC chips, and other analog chips. Its business operations include technology development, transfer, consulting, and services; technology and goods import/export, along with agency services; and sales of electronic products, computers, software, auxiliary equipment, and communication equipment.
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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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