Maxone Semiconductor (Suzhou) Co (SHSE:688809) Beneish M-Score: 0.00 (As of Jul. 13, 2026)


SHSE:688809 Maxone Semiconductor (Suzhou) Co Ltd SHSE:688809
12 GF Score
Price ¥538.04
! 1 Warning Sign
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What is Maxone Semiconductor (Suzhou) Co Beneish M-Score?

Maxone Semiconductor (Suzhou) Co SHSE:688809 -1.46% 12 Beneish M-Score is 0.00 as of Jul. 13, 2026. GuruFocus rates SHSE:688809 with a GF Score™ of 12/100. The stock has 1 warning sign investors should review. Among 987 Semiconductors companies, Maxone Semiconductor (Suzhou) 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 Maxone Semiconductor (Suzhou) Co's Beneish M-Score or its related term are showing as below:

During the past 5 years, the highest Beneish M-Score of Maxone Semiconductor (Suzhou) Co was -1.95. The lowest was -1.95. And the median was -1.95.

Maxone Semiconductor (Suzhou) Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Maxone Semiconductor (Suzhou) 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.

Maxone Semiconductor (Suzhou) Co Beneish M-Score Chart

Maxone Semiconductor (Suzhou) Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 0.00 -1.95

Maxone Semiconductor (Suzhou) Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 -1.95 0.00

SHSE:688809 vs NVDA, AVGO, MU: Beneish M-Score Comparison

For the Semiconductors subindustry, Maxone Semiconductor (Suzhou) 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.

Maxone Semiconductor (Suzhou) Co Beneish M-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Maxone Semiconductor (Suzhou) Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Maxone Semiconductor (Suzhou) Co's Beneish M-Score falls into.


SHSE:688809
12GF Score
Maxone Semiconductor (Suzhou) Co Ltd SHSE:688809
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Maxone Semiconductor (Suzhou) 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 Maxone Semiconductor (Suzhou) 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 ¥360 Mil.
Revenue was 284.828 + 365.025 + 272.678 + 287.932 = ¥1,210 Mil.
Gross Profit was 183.814 + 216.84 + 183.025 + 199.5 = ¥783 Mil.
Total Current Assets was ¥3,455 Mil.
Total Assets was ¥4,563 Mil.
Property, Plant and Equipment(Net PPE) was ¥934 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥55 Mil.
Total Current Liabilities was ¥362 Mil.
Long-Term Debt & Capital Lease Obligation was ¥13 Mil.
Net Income was 112.012 + 145.145 + 111.896 + 123.841 = ¥493 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ¥0 Mil.
Cash Flow from Operations was 69.835 + 158.336 + 100.569 + 13.502 = ¥342 Mil.
 Total Receivables was ¥0 Mil.
Revenue was 86.47 + 251.264 + 192.559 + 0 = ¥530 Mil.
Gross Profit was 58.798 + 156.81 + 131.924 + 0 = ¥348 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 ¥29 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)
=(360.353 / 1210.463) / (0 / 530.293)
=0.297698 / 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)
=(347.532 / 530.293) / (783.179 / 1210.463)
=0.655358 / 0.647008
=

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 - (3455.246 + 934.475) / 4562.525) / (1 - (0 + 0) / 0)
=0.037875 /
=

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
=1210.463 / 530.293
=

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 + 934.475))
= / 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)
=(54.995 / 1210.463) / (29.206 / 530.293)
=0.045433 / 0.055075
=

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)
=((13.013 + 361.874) / 4562.525) / ((0 + 0) / 0)
=0.082167 /
=

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
=(492.894 - 0 - 342.242) / 4562.525
=0.033019

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?
Maxone Semiconductor (Suzhou) Co (SHSE:688809) has a Beneish M-Score of 0.00 as of Jul. 13, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Maxone Semiconductor (Suzhou) Co and its competitors. According to the industry distribution chart, Maxone Semiconductor (Suzhou) Co ranks #999999 out of 987 companies in the Semiconductors industry.
Is Maxone Semiconductor (Suzhou) Co's Beneish M-Score too high?
Maxone Semiconductor (Suzhou) Co's current Beneish M-Score is 0.00. Based on the distribution chart, Maxone Semiconductor (Suzhou) Co ranks #999999 out of 987 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Maxone Semiconductor (Suzhou) Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Maxone Semiconductor (Suzhou) Co's Beneish M-Score compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Maxone Semiconductor (Suzhou) Co ranks #999999 out of 987 companies for Beneish M-Score. This places Maxone Semiconductor (Suzhou) 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 Maxone Semiconductor (Suzhou) Co and its competitors. Maxone Semiconductor (Suzhou) 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 Maxone Semiconductor (Suzhou) Co stock overvalued right now?
Maxone Semiconductor (Suzhou) Co (SHSE:688809) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Maxone Semiconductor (Suzhou) Co's overall GF Score™ is 12/100 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 Maxone Semiconductor (Suzhou) Co (SHSE:688809), the current Beneish M-Score is 0.00 as of Jul. 13, 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.

Maxone Semiconductor (Suzhou) Co Business Description

Address No. 18 Dongchang Road, 2nd floor, Building 39, Suzhou Industrial Park, Jiangsu Province, Suzhou, CHN, 215127
Maxone Semiconductor (Suzhou) Co Ltd is engaged in the design and manufacturing of semiconductors. Its business includes research and development, processing, production, and sales of semiconductor products, integrated circuit testing equipment, and computer software, along with after-sales and technical support for related products. The company also sells semiconductor chips, connectors, and relays, and is involved in the import and export of these products and related technologies.
12GF 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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