NFT (STU:YI80) Beneish M-Score: 0.00 (As of Jun. 27, 2026)

What is NFT Beneish M-Score?

NFT STU:YI80 37 Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus rates STU:YI80 with a GF Score™ of 37/100 and a GF Value™ of €1,949.59. The stock has 6 warning signs investors should review. Among 1,087 Retail - Cyclical companies, NFT ranks worse than 91996.23% 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 NFT's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of NFT was 25.76. The lowest was -3.60. And the median was -2.24.

NFT Beneish M-Score Related Terms

NFT Beneish M-Score Historical Data

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The historical data trend for NFT'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.

NFT Beneish M-Score Chart

NFT Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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0.00

-2.73

0.00

NFT 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															-2.73	-2.56	0.00	0.00	0.00

STU:YI80 vs OCG, IPW, QVCAQ: Beneish M-Score Comparison

For the Internet Retail subindustry, NFT'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.

NFT Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, NFT's Beneish M-Score distribution charts can be found below:

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

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37GF Score

NFT Ltd STU:YI80

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

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NFT 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 NFT 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 (Dec25) TTM:

Last Year (Dec24) TTM:

Total Receivables was €0.00 Mil.
Revenue was €0.62 Mil.
Gross Profit was €0.46 Mil.
Total Current Assets was €90.41 Mil.
Total Assets was €90.41 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 €1.37 Mil.
Total Current Liabilities was €5.28 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 Mil.
Net Income was €-1.16 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €-84.80 Mil.

Total Receivables was €0.00 Mil.
Revenue was €0.71 Mil.
Gross Profit was €0.52 Mil.
Total Current Assets was €82.73 Mil.
Total Assets was €82.73 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 €1.39 Mil.
Total Current Liabilities was €5.47 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 / 0.62)	/	(0 / 0.708)
	=	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)
	=	(0.524 / 0.708)	/	(0.456 / 0.62)
	=	0.740113	/	0.735484
	=

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 - (90.408 + 0) / 90.408)	/	(1 - (82.726 + 0) / 82.726)
	=	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
	=	0.62	/	0.708
	=

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 + 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)
	=	(1.374 / 0.62)	/	(1.39 / 0.708)
	=	2.216129	/	1.963277
	=

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 + 5.278) / 90.408)	/	((0 + 5.467) / 82.726)
	=	0.05838	/	0.066086
	=

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
	=	(-1.163 - 0	-	-84.804)	/	90.408
	=	0.92515

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?

NFT (STU:YI80) 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 NFT and its competitors. According to the industry distribution chart, NFT ranks #999999 out of 1087 companies in the Retail - Cyclical industry.

Is NFT's Beneish M-Score too high?

NFT's current Beneish M-Score is 0.00. Based on the distribution chart, NFT ranks #999999 out of 1087 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, NFT has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.

How does NFT's Beneish M-Score compare to OCG and IPW?

According to the Retail - Cyclical industry distribution chart, NFT ranks #999999 out of 1087 companies for Beneish M-Score. This places NFT 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 Retail - Cyclical company?

A good Beneish M-Score depends on the Retail - Cyclical 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 NFT and its competitors. NFT'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 NFT stock overvalued right now?

NFT (STU:YI80) has a current Beneish M-Score of 0.00. The stock's GF Value™ is €1,949.59, compared to a current price of €712.00 — trading 63.5% below its estimated fair value. The current Beneish M-Score is 0.00. NFT's overall GF Score™ is 37/100 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 NFT (STU:YI80), 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.

Is NFT (STU:YI80) Overvalued in 2026?

Based on GuruFocus' analysis, NFT stock appears to be undervalued. The current stock price of €712.00 is trading 63.5% below its estimated GF Value™ of €1,949.59.

Key valuation signals for STU:YI80:

Beneish M-Score: 0.00
GF Value™: €1,949.59 vs. price of €712.00 (63.5% below fair value)
GF Score™: 37/100 with 6 warning signs

No single metric tells the full story. See the STU:YI80 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

NFT Business Description

Industry Consumer Cyclical Retail - Cyclical

Comparable Companies OCG IPW QVCAQ WNW WBUY JWEL NEXR YJ SBDS KPEA AMZN BABA PDD XAMS:PRX MELI DASH HKSE:03690 SE EBAY JSE:NPN

Other Exchanges MI:USA

Address No.1 Kwan Street, New Territories, Office Q, 11th Floor, Kings Wing Plaza 2, Sha Tin, Hong Kong, HKG

Website https://www.nftoeo.com

NFT Ltd operates an online electronic platform for offering and trading artwork. Through its platform, the company allows artists/art dealers/owners to access a much bigger art trading market where artists can engage with a wide range of investors. Its platform also invests in high-end artwork accessible to ordinary people without financial resources. The company's trading platforms comprise the sale of calligraphies and paintings, jewelry, and precious stones. It generates revenue in the form of services in connection with the offering and trading of artwork on its system, consisting of listing fees, trading commissions, and management fees.

37GF Score

Get the complete analysis for STU:YI80

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

€712.00

Price

€1,949.59

GF Value

View STU:YI80 Analysis

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