Jia Wei Lifestyle (TPE:3557) Beneish M-Score: -2.91 (As of Jul. 09, 2026)


TPE:3557 Jia Wei Lifestyle Inc TPE:3557
60 GF Score
Price NT$26.00
GF Value NT$47.30
Valuation Possible Value Trap
! 10 Warning Signs
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What is Jia Wei Lifestyle Beneish M-Score?

Jia Wei Lifestyle TPE:3557 +1.17% 60 Beneish M-Score is -2.91 as of Jul. 09, 2026. GuruFocus rates TPE:3557 with a GF Score™ of 60/100 and a GF Value™ of NT$47.30 (Possible Value Trap). The stock has 10 warning signs investors should review. Among 1,847 Consumer Packaged Goods companies, Jia Wei Lifestyle ranks better than 78.99% 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 -2.91 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TPE:3557' s Beneish M-Score Range Over the Past 10 Years
Min: -475.91   Med: -2.53   Max: 325.52
Current: -2.91

During the past 13 years, the highest Beneish M-Score of Jia Wei Lifestyle was 325.52. The lowest was -475.91. And the median was -2.53.


Jia Wei Lifestyle Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Jia Wei Lifestyle'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.

Jia Wei Lifestyle Beneish M-Score Chart

Jia Wei Lifestyle 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 -2.09 -2.79 -3.05 -2.27 -2.91

Jia Wei Lifestyle Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 -2.27 -2.58 -3.16 -3.43 -2.91

TPE:3557 vs PG, CL, KVUE: Beneish M-Score Comparison

For the Household & Personal Products subindustry, Jia Wei Lifestyle'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.


Jia Wei Lifestyle Beneish M-Score vs Consumer Packaged Goods Industry

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

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


TPE:3557
60GF Score
Jia Wei Lifestyle Inc TPE:3557
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jia Wei Lifestyle 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 Jia Wei Lifestyle 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 * 0.9769+0.528 * 1.0956+0.404 * 1.001+0.892 * 0.7551+0.115 * 1.2347
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.2371+4.679 * -0.038686-0.327 * 1.154
=-2.91

* 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 NT$782 Mil.
Revenue was 971.248 + 635.28 + 715.958 + 2000.496 = NT$4,323 Mil.
Gross Profit was 315.23 + 191.505 + 234.1 + 723.468 = NT$1,464 Mil.
Total Current Assets was NT$2,243 Mil.
Total Assets was NT$6,480 Mil.
Property, Plant and Equipment(Net PPE) was NT$2,950 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$150 Mil.
Selling, General, & Admin. Expense(SGA) was NT$1,186 Mil.
Total Current Liabilities was NT$2,445 Mil.
Long-Term Debt & Capital Lease Obligation was NT$1,557 Mil.
Net Income was 23.411 + -122.312 + -113.462 + 213.083 = NT$1 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = NT$0 Mil.
Cash Flow from Operations was -434.393 + -176.568 + 909.703 + -47.328 = NT$251 Mil.
Total Receivables was NT$1,061 Mil.
Revenue was 1240.092 + 1252.05 + 1186.844 + 2045.772 = NT$5,725 Mil.
Gross Profit was 444.669 + 436.077 + 455.605 + 788.088 = NT$2,124 Mil.
Total Current Assets was NT$2,677 Mil.
Total Assets was NT$5,960 Mil.
Property, Plant and Equipment(Net PPE) was NT$2,100 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$133 Mil.
Selling, General, & Admin. Expense(SGA) was NT$1,270 Mil.
Total Current Liabilities was NT$2,306 Mil.
Long-Term Debt & Capital Lease Obligation was NT$883 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)
=(782.367 / 4322.982) / (1060.567 / 5724.758)
=0.180979 / 0.18526
=0.9769

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)
=(2124.439 / 5724.758) / (1464.303 / 4322.982)
=0.371097 / 0.338725
=1.0956

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 - (2242.835 + 2949.537) / 6480.214) / (1 - (2677.344 + 2099.668) / 5960.355)
=0.198734 / 0.198536
=1.001

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
=4322.982 / 5724.758
=0.7551

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))
=(133.322 / (133.322 + 2099.668)) / (149.874 / (149.874 + 2949.537))
=0.059706 / 0.048356
=1.2347

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)
=(1186.232 / 4322.982) / (1269.8 / 5724.758)
=0.274401 / 0.221809
=1.2371

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)
=((1556.587 + 2444.713) / 6480.214) / ((882.98 + 2306.168) / 5960.355)
=0.617464 / 0.53506
=1.154

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
=(0.72 - 0 - 251.414) / 6480.214
=-0.038686

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.

Jia Wei Lifestyle has a M-score of -2.91 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 -2.91 mean?
Jia Wei Lifestyle (TPE:3557) has a Beneish M-Score of -2.91 as of Jul. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Jia Wei Lifestyle and its competitors. According to the industry distribution chart, Jia Wei Lifestyle ranks #388 out of 1847 companies in the Consumer Packaged Goods industry, placing it in the top 21%.
Is Jia Wei Lifestyle's Beneish M-Score too high?
Jia Wei Lifestyle's current Beneish M-Score is -2.91. Based on the distribution chart, Jia Wei Lifestyle ranks #388 out of 1847 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Jia Wei Lifestyle has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jia Wei Lifestyle's Beneish M-Score compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Jia Wei Lifestyle ranks #388 out of 1847 companies for Beneish M-Score. This places Jia Wei Lifestyle in the top 21% of its industry — outperforming the majority of peers. 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 Jia Wei Lifestyle and its competitors. Jia Wei Lifestyle's current Beneish M-Score is -2.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jia Wei Lifestyle stock overvalued right now?
Based on GuruFocus' analysis, Jia Wei Lifestyle (TPE:3557) is currently considered Possible Value Trap. The stock's GF Value™ is NT$47.30, compared to a current price of NT$26.00 — trading 45% below its estimated fair value. The current Beneish M-Score is -2.91. Jia Wei Lifestyle's overall GF Score™ is 60/100 with 10 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 Jia Wei Lifestyle (TPE:3557), the current Beneish M-Score is -2.91 as of Jul. 09, 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 Jia Wei Lifestyle (TPE:3557) Overvalued in 2026?

Based on GuruFocus' analysis, Jia Wei Lifestyle stock appears to be undervalued. The current stock price of NT$26.00 is trading 45% below its estimated GF Value™ of NT$47.30. GuruFocus considers Jia Wei Lifestyle to be Possible Value Trap.

Key valuation signals for TPE:3557:

  • Beneish M-Score: -2.91
  • GF Value™: NT$47.30 vs. price of NT$26.00 (45% below fair value)
  • GF Score™: 60/100 with 10 warning signs

No single metric tells the full story. See the TPE:3557 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jia Wei Lifestyle Business Description

Address No. 296, Xinyi Road, 14th Floor-4, Section 4, Daan District, Taipei, TWN, 10679
Jia Wei Lifestyle Inc is engaged in the design, development, manufacturing, and sales of household products. It markets catering supplies, kitchen supplies, and bathroom supplies. The company generates revenue from the trade of products.
60GF Score

Get the complete analysis for TPE:3557

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

NT$26.00
Price
NT$47.30
GF Value