Meta Data (STU:OSM) Beneish M-Score: 0.00 (As of Jun. 25, 2026)

What is Meta Data Beneish M-Score?

Meta Data STU:OSM 10 Beneish M-Score is 0.00 as of Jun. 25, 2026. GuruFocus rates STU:OSM with a GF Score™ of 10/100.

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 Meta Data's Beneish M-Score or its related term are showing as below:

During the past 9 years, the highest Beneish M-Score of Meta Data was 0.00. The lowest was 0.00. And the median was 0.00.

Meta Data Beneish M-Score Related Terms

Meta Data Beneish M-Score Historical Data

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The historical data trend for Meta Data'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.

Meta Data Beneish M-Score Chart

Meta Data Annual Data

Trend

Aug15

Aug16

Aug17

Aug18

Aug19

Aug20

Aug21

Aug22

Aug23

Beneish M-Score

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-0.37

0.00

Meta Data Semi-Annual Data
	Aug15	Aug16	Feb17	Aug17	Feb18	Aug18	Feb19	Aug19	Feb20	Aug20	Feb21	Aug21	Feb22	Aug22	Feb23	Aug23
Beneish M-Score	Get a 7-Day Free Trial											0.00	0.00	0.00	0.00	0.00

STU:OSM vs EDU, TAL, LOPE: Beneish M-Score Comparison

For the Education & Training Services subindustry, Meta Data'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.

Meta Data Beneish M-Score vs Education Industry

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

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

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Meta Data Ltd STU:OSM

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Meta Data 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 Meta Data for today is based on a combination of the following eight different indices:

-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 *

This Year (Aug23) TTM:

Last Year (Aug22) TTM:

Total Receivables was €0.00 Mil.
Revenue was €29.74 Mil.
Gross Profit was €14.14 Mil.
Total Current Assets was €111.07 Mil.
Total Assets was €111.09 Mil.
Property, Plant and Equipment(Net PPE) was €0.02 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.01 Mil.
Selling, General, & Admin. Expense(SGA) was €1.67 Mil.
Total Current Liabilities was €105.58 Mil.
Long-Term Debt & Capital Lease Obligation was €1.11 Mil.
Net Income was €636.85 Mil.
Gross Profit was €-0.00 Mil.
Cash Flow from Operations was €12.25 Mil.

Total Receivables was €0.00 Mil.
Revenue was €2.09 Mil.
Gross Profit was €0.26 Mil.
Total Current Assets was €48.94 Mil.
Total Assets was €48.94 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 €52.74 Mil.
Total Current Liabilities was €785.69 Mil.
Long-Term Debt & Capital Lease Obligation was €34.55 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 / 29.735)	/	(0 / 2.092)
	=	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)
	=	(0.261 / 2.092)	/	(14.141 / 29.735)
	=	0.124761	/	0.475568
	=

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 - (111.067 + 0.022) / 111.089)	/	(1 - (48.935 + 0) / 48.935)
	=	0	/	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
	=	29.735	/	2.092
	=

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))	/	(0.009 / (0.009 + 0.022))
	=		/	0.290323
	=

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)
	=	(1.67 / 29.735)	/	(52.74 / 2.092)
	=	0.056163	/	25.210325
	=

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)
	=	((1.111 + 105.582) / 111.089)	/	((34.545 + 785.686) / 48.935)
	=	0.960428	/	16.761643
	=

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
	=	(636.852 - -0.004	-	12.247)	/	111.089
	=	5.6226

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?

Meta Data (STU:OSM) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Meta Data and its competitors.

Is Meta Data's Beneish M-Score too high?

Meta Data's current Beneish M-Score is 0.00. Overall, Meta Data has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.

How does Meta Data's Beneish M-Score compare to EDU and TAL?

Meta Data's Beneish M-Score of 0.00 can be compared against companies in the Education 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 Meta Data and its competitors. Meta Data'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 Meta Data stock overvalued right now?

Meta Data (STU:OSM) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Meta Data's overall GF Score™ is 10/100. 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 Meta Data (STU:OSM), the current Beneish M-Score is 0.00 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.

Meta Data Business Description

Industry Consumer Defensive Education

Comparable Companies EDU TAL LOPE GHC COUR LRN LAUR ATGE STRA AFYA HKSE:01797 ASX:IEL SZSE:002607 HKSE:00839 HKSE:02469 UDMY KUW:HUMANSOFT PRDO HKSE:01969 TSE:9783

Address 45-47 Au Pui Wan Street, Flat H 3/F, Haribest Industrial Building, Sha Tin New Territorie, Hong Kong, HKG

Website https://www.aiumeta.com

Meta Data Ltd is engaged in artificial intelligent education service (AIE) and artificial intelligent universe (AIU) IAAS service. AIE is to build an intelligent training system based on intelligent training plat-from to provide the maximum immersive experience and the technical foundation for learning, and implementation in RT3D with 360-degree landscape. AIU IAAS service provides software & hardware infrastructure (IAAS) to Metaverse business operator or individual users. Company classified business segment into Artificial Intelligent Education (AIE) service and Artificial Intelligent Universe (AIU) IAAS service. The company generates all of its revenue in the PRC.

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Get the complete analysis for STU:OSM

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

€1.91

Price

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