SKSDF (Sakata Seed) Beneish M-Score: -2.34 (As of Jun. 25, 2026)


SKSDF Sakata Seed Corp SKSDF
95 GF Score
Price $25.25
GF Value $26.18
! 3 Warning Signs
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What is Sakata Seed Beneish M-Score?

Sakata Seed SKSDF 95 Beneish M-Score is -2.34 as of Jun. 25, 2026. GuruFocus rates SKSDF with a GF Score™ of 95/100 and a GF Value™ of $26.18. The stock has 3 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Sakata Seed ranks worse than 63.06% 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 -2.34 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

SKSDF' s Beneish M-Score Range Over the Past 10 Years
Min: -2.58   Med: -2.41   Max: -2.16
Current: -2.34

During the past 13 years, the highest Beneish M-Score of Sakata Seed was -2.16. The lowest was -2.58. And the median was -2.41.


Sakata Seed Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Sakata Seed'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.

Sakata Seed Beneish M-Score Chart

Sakata Seed Annual Data
Trend May16 May17 May18 May19 May20 May21 May22 May23 May24 May25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.50 -2.41 -2.40 -2.16 -2.34

Sakata Seed Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 0.00 -2.34 0.00 0.00 0.00

SKSDF vs ADM, BG, TSN: Beneish M-Score Comparison

For the Farm Products subindustry, Sakata Seed'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.


Sakata Seed Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Sakata Seed's Beneish M-Score distribution charts can be found below:

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


SKSDF
95GF Score
Sakata Seed Corp SKSDF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Sakata Seed 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 Sakata Seed 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 * 0.9703+0.528 * 0.967+0.404 * 0.9542+0.892 * 1.1274+0.115 * 1.0277
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.024144-0.327 * 0.8677
=-2.27

* 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 (May25) TTM:Last Year (May24) TTM:
Total Receivables was $152.8 Mil.
Revenue was $641.4 Mil.
Gross Profit was $403.7 Mil.
Total Current Assets was $785.8 Mil.
Total Assets was $1,318.3 Mil.
Property, Plant and Equipment(Net PPE) was $336.6 Mil.
Depreciation, Depletion and Amortization(DDA) was $31.8 Mil.
Selling, General, & Admin. Expense(SGA) was $0.0 Mil.
Total Current Liabilities was $138.3 Mil.
Long-Term Debt & Capital Lease Obligation was $4.1 Mil.
Net Income was $67.0 Mil.
Gross Profit was $0.0 Mil.
Cash Flow from Operations was $35.2 Mil.
Total Receivables was $139.7 Mil.
Revenue was $568.9 Mil.
Gross Profit was $346.3 Mil.
Total Current Assets was $749.6 Mil.
Total Assets was $1,236.4 Mil.
Property, Plant and Equipment(Net PPE) was $294.3 Mil.
Depreciation, Depletion and Amortization(DDA) was $28.7 Mil.
Selling, General, & Admin. Expense(SGA) was $0.0 Mil.
Total Current Liabilities was $147.0 Mil.
Long-Term Debt & Capital Lease Obligation was $6.9 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)
=(152.848 / 641.375) / (139.726 / 568.92)
=0.238313 / 0.245599
=0.9703

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)
=(346.271 / 568.92) / (403.696 / 641.375)
=0.608646 / 0.629423
=0.967

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 - (785.83 + 336.584) / 1318.27) / (1 - (749.642 + 294.253) / 1236.403)
=0.14857 / 0.1557
=0.9542

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
=641.375 / 568.92
=1.1274

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))
=(28.665 / (28.665 + 294.253)) / (31.82 / (31.82 + 336.584))
=0.088769 / 0.086373
=1.0277

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 / 641.375) / (0 / 568.92)
=0 / 0
=1

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)
=((4.052 + 138.304) / 1318.27) / ((6.91 + 146.957) / 1236.403)
=0.107987 / 0.124447
=0.8677

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
=(67.03 - 0 - 35.202) / 1318.27
=0.024144

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.

Sakata Seed has a M-score of -2.27 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 -2.34 mean?
Sakata Seed (SKSDF) has a Beneish M-Score of -2.34 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sakata Seed and its competitors. According to the industry distribution chart, Sakata Seed ranks #1166 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 63.1%.
Is Sakata Seed's Beneish M-Score too high?
Sakata Seed's current Beneish M-Score is -2.34. Based on the distribution chart, Sakata Seed ranks #1166 out of 1849 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Sakata Seed has a GF Score™ of 95/100, reflecting its overall financial health beyond just this single metric.
How does Sakata Seed's Beneish M-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Sakata Seed ranks #1166 out of 1849 companies for Beneish M-Score. This places Sakata Seed 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 Sakata Seed and its competitors. Sakata Seed's current Beneish M-Score is -2.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakata Seed stock overvalued right now?
Sakata Seed (SKSDF) has a current Beneish M-Score of -2.34. The stock's GF Value™ is $26.18, compared to a current price of $25.25 — trading 3.6% below its estimated fair value. The current Beneish M-Score is -2.34. Sakata Seed's overall GF Score™ is 95/100 with 3 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 Sakata Seed (SKSDF), the current Beneish M-Score is -2.34 as of Jun. 25, 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.

Is Sakata Seed (SKSDF) Overvalued in 2026?

Based on GuruFocus' analysis, Sakata Seed stock appears to be undervalued. The current stock price of $25.25 is trading 3.6% below its estimated GF Value™ of $26.18.

Key valuation signals for SKSDF:

  • Beneish M-Score: -2.34
  • GF Value™: $26.18 vs. price of $25.25 (3.6% below fair value)
  • GF Score™: 95/100 with 3 warning signs

No single metric tells the full story. See the SKSDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakata Seed Business Description

Other Exchanges 1377:Japan
Address 2-7-1 Nakamachidai, Tsuzuki-ku, Yokohama, Kanagawa, JPN, 224-0041
Sakata Seed Corporation produces and sells multiple flower and vegetable seeds and various gardening materials. The company has locations all over the globe and sells the seeds to distributors and other producers. Gardening materials may be sold through home improvement retailers, mail-order sales, and garden shops. Additionally, Sakata Seed provides miscellaneous activities, such as landscaping, temporary staffing, and other activities associated with cultivating land. It invests in research and development to monitor breeding and develop new seed varieties and has enhanced revenue by entering into contracts to construct greenhouse and agricultural facilities.
95GF Score

Get the complete analysis for SKSDF

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

$25.25
Price
$26.18
GF Value