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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 -2.65 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Luo Lih Fen Holding Co's Beneish M-Score or its related term are showing as below:
TPE:6666'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.64 Med: -1.64 Max: 2.99
Current: -2.65
During the past 12 years, the highest Beneish M-Score of Luo Lih Fen Holding Co was 2.99. The lowest was -3.64. And the median was -1.64.
Luo Lih Fen Holding Co Beneish M-Score Related Terms
Luo Lih Fen Holding Co Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Luo Lih Fen Holding Co'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.
TPE:6666 vs PG, CL, KVUE: Beneish M-Score Comparison
For the Household & Personal Products subindustry, Luo Lih Fen Holding Co'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.
Luo Lih Fen Holding Co Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Luo Lih Fen Holding Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Luo Lih Fen Holding Co's Beneish M-Score falls into.
Luo Lih Fen Holding Co 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 Luo Lih Fen Holding Co 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 * 1.5643
+
0.528 * 0.9537
+
0.404 * 1.2933
+
0.892 * 0.988
+
0.115 * 1.0855
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9912
+
4.679 * -0.165645
-
0.327 * 1.0413
=
-2.65
* 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.
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.
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))
=
(67.365 / (67.365 + 735.876))
/
(59.65 / (59.65 + 712.419))
=
0.083866
/
0.07726
=
1.0855
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
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
=
(114.73 - 0
-
497.681)
/
2311.877
=
-0.165645
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.
Luo Lih Fen Holding Co has a M-score of -2.65 suggests that the company is unlikely to be a manipulator.
Luo Lih Fen Holding Co (TPE:6666) has a Beneish M-Score of -2.65 as of Jul. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Luo Lih Fen Holding Co and its competitors. According to the industry distribution chart, Luo Lih Fen Holding Co ranks #723 out of 1854 companies in the Consumer Packaged Goods industry, placing it in the top 39%.
Is Luo Lih Fen Holding Co's Beneish M-Score too high?
Luo Lih Fen Holding Co's current Beneish M-Score is -2.65. Based on the distribution chart, Luo Lih Fen Holding Co ranks #723 out of 1854 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Luo Lih Fen Holding Co has a GF Score™ of 89/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Luo Lih Fen Holding Co's Beneish M-Score compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Luo Lih Fen Holding Co ranks #723 out of 1854 companies for Beneish M-Score. This puts Luo Lih Fen Holding Co in the upper 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 Luo Lih Fen Holding Co and its competitors. Luo Lih Fen Holding Co's current Beneish M-Score is -2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luo Lih Fen Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Luo Lih Fen Holding Co (TPE:6666) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$70.32, compared to a current price of NT$43.85 — trading 37.6% below its estimated fair value. The current Beneish M-Score is -2.65. Luo Lih Fen Holding Co's overall GF Score™ is 89/100 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 Luo Lih Fen Holding Co (TPE:6666), the current Beneish M-Score is -2.65 as of Jul. 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 Luo Lih Fen Holding Co (TPE:6666) Overvalued in 2026?
Based on GuruFocus' analysis, Luo Lih Fen Holding Co stock appears to be undervalued.
The current stock price of NT$43.85 is trading 37.6% below its estimated GF Value™ of NT$70.32.
GuruFocus considers Luo Lih Fen Holding Co to be Significantly Undervalued.
Key valuation signals for TPE:6666:
Beneish M-Score: -2.65
GF Value™: NT$70.32 vs. price of NT$43.85 (37.6% below fair value)
No single metric tells the full story. See the TPE:6666 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luo Lih Fen Holding Co Ltd is mainly engaged in the production, sales, and consulting of facial beauty care products. The company also provides course consulting services for college-level systematic training consultations and beauticians. It sells its products under the brands Draise, Easybio, Sunlily, and Glingluo among others. It generates maximum revenues from Mainland China and the rest from Taiwan.
89GF Score
Get the complete analysis for TPE:6666
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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