Yuen Foong Yu Consumer Products Co (TPE:6790) Beneish M-Score: -2.32 (As of Jun. 25, 2026)


TPE:6790 Yuen Foong Yu Consumer Products Co Ltd TPE:6790
85 GF Score
Price NT$40.70
GF Value NT$42.90
Valuation Fairly Valued
! 5 Warning Signs
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What is Yuen Foong Yu Consumer Products Co Beneish M-Score?

Yuen Foong Yu Consumer Products Co TPE:6790 +1.62% 85 Beneish M-Score is -2.32 as of Jun. 25, 2026. GuruFocus rates TPE:6790 with a GF Score™ of 85/100 and a GF Value™ of NT$42.90 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Yuen Foong Yu Consumer Products Co ranks worse than 64.68% 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 -2.32 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Yuen Foong Yu Consumer Products Co's Beneish M-Score or its related term are showing as below:

TPE:6790' s Beneish M-Score Range Over the Past 10 Years
Min: -3.02   Med: -2.32   Max: -0.66
Current: -2.32

During the past 8 years, the highest Beneish M-Score of Yuen Foong Yu Consumer Products Co was -0.66. The lowest was -3.02. And the median was -2.32.


Yuen Foong Yu Consumer Products Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Yuen Foong Yu Consumer Products 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.

Yuen Foong Yu Consumer Products Co Beneish M-Score Chart

Yuen Foong Yu Consumer Products Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial -2.30 -2.72 -3.02 -0.66 -2.32

Yuen Foong Yu Consumer Products Co 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 -0.66 -1.46 -2.07 -2.31 -2.32

TPE:6790 vs PG, CL, KVUE: Beneish M-Score Comparison

For the Household & Personal Products subindustry, Yuen Foong Yu Consumer Products 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.


Yuen Foong Yu Consumer Products Co Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Yuen Foong Yu Consumer Products Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Yuen Foong Yu Consumer Products Co's Beneish M-Score falls into.


TPE:6790
85GF Score
Yuen Foong Yu Consumer Products Co Ltd TPE:6790
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yuen Foong Yu Consumer Products 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 Yuen Foong Yu Consumer Products 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 * 0.9561+0.528 * 0.8756+0.404 * 2.3255+0.892 * 0.9769+0.115 * 1.0374
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1677+4.679 * -0.042262-0.327 * 1.0814
=-2.32

* 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$1,200 Mil.
Revenue was 2547.804 + 2673.356 + 2728.677 + 2695.258 = NT$10,645 Mil.
Gross Profit was 782.055 + 675.78 + 654.301 + 659.59 = NT$2,772 Mil.
Total Current Assets was NT$4,770 Mil.
Total Assets was NT$10,471 Mil.
Property, Plant and Equipment(Net PPE) was NT$4,593 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$479 Mil.
Selling, General, & Admin. Expense(SGA) was NT$1,732 Mil.
Total Current Liabilities was NT$2,633 Mil.
Long-Term Debt & Capital Lease Obligation was NT$1,948 Mil.
Net Income was 212.575 + 203.183 + 182.718 + 210.246 = NT$809 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = NT$0 Mil.
Cash Flow from Operations was 410.058 + 383.896 + 229.116 + 228.191 = NT$1,251 Mil.
Total Receivables was NT$1,285 Mil.
Revenue was 2741.847 + 2832.809 + 2719.536 + 2602.46 = NT$10,897 Mil.
Gross Profit was 609.084 + 587.533 + 596.459 + 691.151 = NT$2,484 Mil.
Total Current Assets was NT$5,011 Mil.
Total Assets was NT$9,904 Mil.
Property, Plant and Equipment(Net PPE) was NT$4,443 Mil.
Depreciation, Depletion and Amortization(DDA) was NT$482 Mil.
Selling, General, & Admin. Expense(SGA) was NT$1,519 Mil.
Total Current Liabilities was NT$2,336 Mil.
Long-Term Debt & Capital Lease Obligation was NT$1,670 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)
=(1200.346 / 10645.095) / (1285.185 / 10896.652)
=0.11276 / 0.117943
=0.9561

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)
=(2484.227 / 10896.652) / (2771.726 / 10645.095)
=0.227981 / 0.260376
=0.8756

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 - (4769.997 + 4592.693) / 10471.359) / (1 - (5010.507 + 4442.84) / 9904.283)
=0.105876 / 0.045529
=2.3255

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
=10645.095 / 10896.652
=0.9769

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))
=(482.097 / (482.097 + 4442.84)) / (478.502 / (478.502 + 4592.693))
=0.097889 / 0.094357
=1.0374

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)
=(1732.483 / 10645.095) / (1518.739 / 10896.652)
=0.162749 / 0.139377
=1.1677

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)
=((1947.842 + 2632.905) / 10471.359) / ((1670.261 + 2336.128) / 9904.283)
=0.437455 / 0.404511
=1.0814

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
=(808.722 - 0 - 1251.261) / 10471.359
=-0.042262

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.

Yuen Foong Yu Consumer Products Co has a M-score of -2.32 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 -2.32 mean?
Yuen Foong Yu Consumer Products Co (TPE:6790) has a Beneish M-Score of -2.32 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Yuen Foong Yu Consumer Products Co and its competitors. According to the industry distribution chart, Yuen Foong Yu Consumer Products Co ranks #1196 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 64.7%.
Is Yuen Foong Yu Consumer Products Co's Beneish M-Score too high?
Yuen Foong Yu Consumer Products Co's current Beneish M-Score is -2.32. Based on the distribution chart, Yuen Foong Yu Consumer Products Co ranks #1196 out of 1849 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Yuen Foong Yu Consumer Products Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yuen Foong Yu Consumer Products Co's Beneish M-Score compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Yuen Foong Yu Consumer Products Co ranks #1196 out of 1849 companies for Beneish M-Score. This places Yuen Foong Yu Consumer Products Co 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 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 Yuen Foong Yu Consumer Products Co and its competitors. Yuen Foong Yu Consumer Products Co's current Beneish M-Score is -2.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yuen Foong Yu Consumer Products Co stock overvalued right now?
Based on GuruFocus' analysis, Yuen Foong Yu Consumer Products Co (TPE:6790) is currently considered Fairly Valued. The stock's GF Value™ is NT$42.90, compared to a current price of NT$40.70 — trading 5.1% below its estimated fair value. The current Beneish M-Score is -2.32. Yuen Foong Yu Consumer Products Co's overall GF Score™ is 85/100 with 5 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 Yuen Foong Yu Consumer Products Co (TPE:6790), the current Beneish M-Score is -2.32 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.

Is Yuen Foong Yu Consumer Products Co (TPE:6790) Overvalued in 2026?

Based on GuruFocus' analysis, Yuen Foong Yu Consumer Products Co stock appears to be undervalued. The current stock price of NT$40.70 is trading 5.1% below its estimated GF Value™ of NT$42.90. GuruFocus considers Yuen Foong Yu Consumer Products Co to be Fairly Valued.

Key valuation signals for TPE:6790:

  • Beneish M-Score: -2.32
  • GF Value™: NT$42.90 vs. price of NT$40.70 (5.1% below fair value)
  • GF Score™: 85/100 with 5 warning signs

No single metric tells the full story. See the TPE:6790 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yuen Foong Yu Consumer Products Co Business Description

Address Chongqing South Road, 16th Floor, No. 51, Section 2, Zhongzheng District, Taipei City, TWN, 100409
Yuen Foong Yu Consumer Products Co Ltd is engaged in the manufacturing of household papers. The company's main business items are paper products, paper-processed products, and household cleaning supplies. Geographically, the company generates a majority of its revenue from Taiwan and the rest from Mainland China.
85GF Score

Get the complete analysis for TPE:6790

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

NT$40.70
Price
NT$42.90
GF Value