VisionSys AI (STU:0T81) Beneish M-Score: 0.00 (As of Jun. 27, 2026)


STU:0T81 VisionSys AI Inc STU:0T81
30 GF Score
Price €39.00
! 6 Warning Signs
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What is VisionSys AI Beneish M-Score?

VisionSys AI STU:0T81 30 Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus rates STU:0T81 with a GF Score™ of 30/100. The stock has 6 warning signs investors should review. Among 243 Education companies, VisionSys AI ranks worse than 411522.22% 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 VisionSys AI's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of VisionSys AI was -2.80. The lowest was -4.77. And the median was -3.80.

VisionSys AI Beneish M-Score Historical Data

* Premium members only.

The historical data trend for VisionSys AI'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.

VisionSys AI Beneish M-Score Chart

VisionSys AI Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.80 -2.80 0.00 0.00 0.00

VisionSys AI Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 0.00 0.00 0.00

STU:0T81 vs GV, FCHL, KIDZ: Beneish M-Score Comparison

For the Education & Training Services subindustry, VisionSys AI'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.

VisionSys AI Beneish M-Score vs Education Industry

For the Education industry and Consumer Defensive sector, VisionSys AI's Beneish M-Score distribution charts can be found below:

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


STU:0T81
30GF Score
VisionSys AI Inc STU:0T81
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

VisionSys AI 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 VisionSys AI 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was €0.00 Mil.
Revenue was €0.13 Mil.
Gross Profit was €0.03 Mil.
Total Current Assets was €6.69 Mil.
Total Assets was €12.92 Mil.
Property, Plant and Equipment(Net PPE) was €0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.46 Mil.
Selling, General, & Admin. Expense(SGA) was €4.88 Mil.
Total Current Liabilities was €0.46 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 Mil.
Net Income was €208.42 Mil.
Gross Profit was €0.01 Mil.
Cash Flow from Operations was €-22.81 Mil.
 Total Receivables was €0.00 Mil.
Revenue was €0.00 Mil.
Gross Profit was €0.00 Mil.
Total Current Assets was €13.20 Mil.
Total Assets was €13.20 Mil.
Property, Plant and Equipment(Net PPE) was €0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.00 Mil.
Selling, General, & Admin. Expense(SGA) was €1.89 Mil.
Total Current Liabilities was €249.77 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 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)
=(0 / 0.126) / (0 / 0)
=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)
=(0 / 0) / (0.028 / 0.126)
= / 0.222222
=

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 - (6.685 + 0) / 12.921) / (1 - (13.198 + 0) / 13.198)
=0.482625 / 0
=

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
=0.126 / 0
=

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)) / (0.462 / (0.462 + 0))
= / 1
=

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)
=(4.876 / 0.126) / (1.889 / 0)
=38.698413 /
=

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 + 0.463) / 12.921) / ((0 + 249.773) / 13.198)
=0.035833 / 18.925064
=

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
=(208.418 - 0.005 - -22.808) / 12.921
=17.894977

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?
VisionSys AI (STU:0T81) has a Beneish M-Score of 0.00 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on VisionSys AI and its competitors. According to the industry distribution chart, VisionSys AI ranks #999999 out of 243 companies in the Education industry.
Is VisionSys AI's Beneish M-Score too high?
VisionSys AI's current Beneish M-Score is 0.00. Based on the distribution chart, VisionSys AI ranks #999999 out of 243 companies in the Education industry, which is in the bottom quartile relative to peers. Overall, VisionSys AI has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does VisionSys AI's Beneish M-Score compare to GV and FCHL?
According to the Education industry distribution chart, VisionSys AI ranks #999999 out of 243 companies for Beneish M-Score. This places VisionSys AI 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 an Education company?
A good Beneish M-Score depends on the Education 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 VisionSys AI and its competitors. VisionSys AI'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 VisionSys AI stock overvalued right now?
VisionSys AI (STU:0T81) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. VisionSys AI's overall GF Score™ is 30/100 with 6 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 VisionSys AI (STU:0T81), the current Beneish M-Score is 0.00 as of Jun. 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.

VisionSys AI Business Description

Other Exchanges VSA:USA
Address Yanjing Headquarters Base, Room 1501, 15th Floor, Building A2, Yanjiao, Langfang, Hebei Province, Sanhe, CHN, 065201
VisionSys AI Inc is focused on the development of the Brain-Computer Interface (BCI) technologies and related businesses. The business is centered on the development and application of core algorithms, as well as related software and hardware systems for brain-computer interaction to support service-based and product-based commercialization opportunities in general wellness, rehabilitation support, medical technology, AI-enabled signal decoding, EEG devices, and related application scenarios. Through these capabilities, the company is focused on developing, procuring, selling, and distributing BCI-enabled or BCI-adjacent products and solutions, and providing related technical services.
30GF Score

Get the complete analysis for STU:0T81

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

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