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 -2.49 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Youji's Beneish M-Score or its related term are showing as below:
TSE:2152'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.75 Med: -2.41 Max: -1.78
Current: -2.49
During the past 13 years, the highest Beneish M-Score of Youji was -1.78. The lowest was -2.75. And the median was -2.41.
Youji Beneish M-Score Related Terms
Youji Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Youji'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.
TSE:2152 vs EDU, TAL, GHC: Beneish M-Score Comparison
For the Education & Training Services subindustry, Youji'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.
Youji Beneish M-Score vs Education Industry
For the Education industry and Consumer Defensive sector, Youji's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Youji's Beneish M-Score falls into.
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 Youji 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 * 1.0342
+
0.528 * 0.9747
+
0.404 * 1.0329
+
0.892 * 1.0574
+
0.115 * 0.9031
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1
+
4.679 * -0.00367
-
0.327 * 1.1958
=
-2.49
* 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))
=
(50.911 / (50.911 + 334.708))
/
(54.993 / (54.993 + 321.18))
=
0.132024
/
0.146191
=
0.9031
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
=
(1143.547 - 0
-
1196.718)
/
14486.829
=
-0.00367
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.
Youji has a M-score of -2.49 suggests that the company is unlikely to be a manipulator.
Youji (TSE:2152) has a Beneish M-Score of -2.49 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Youji and its competitors. According to the industry distribution chart, Youji ranks #143 out of 243 companies in the Education industry, placing it in the top 58.8%.
Is Youji's Beneish M-Score too high?
Youji's current Beneish M-Score is -2.49. Based on the distribution chart, Youji ranks #143 out of 243 companies in the Education industry, which is below the industry midpoint. Overall, Youji has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Youji's Beneish M-Score compare to EDU and TAL?
According to the Education industry distribution chart, Youji ranks #143 out of 243 companies for Beneish M-Score. This places Youji 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 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 Youji and its competitors. Youji's current Beneish M-Score is -2.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Youji stock overvalued right now?
Based on GuruFocus' analysis, Youji (TSE:2152) is currently considered Fairly Valued. The stock's GF Value™ is 円1,431.91, compared to a current price of 円1,472.00 — trading 2.8% above its estimated fair value. The current Beneish M-Score is -2.49. Youji's overall GF Score™ is 76/100 with 1 warning sign 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 Youji (TSE:2152), the current Beneish M-Score is -2.49 as of Jun. 26, 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 Youji (TSE:2152) Overvalued in 2026?
Based on GuruFocus' analysis, Youji stock appears to be overvalued.
The current stock price of 円1,472.00 is trading 2.8% above its estimated GF Value™ of 円1,431.91.
GuruFocus considers Youji to be Fairly Valued.
Key valuation signals for TSE:2152:
Beneish M-Score: -2.49
GF Value™: 円1,431.91 vs. price of 円1,472.00 (2.8% above fair value)
No single metric tells the full story. See the TSE:2152 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Youji Corp is engaged in the children physical education instruction-related business. It conducts projects involving children, including physical education guidance for children and elementary school students, administration of nursery schools and cram schools, travel planning, and arrangement work. It also provides kindergarten and nursery school management consulting. The company's segment include: Physical education instruction for young children Related project, that includes curricular and extracurricular physical education instruction, event planning, and therapeutic and small-scale childcare services. ; and Consulting-related business, that provides management consulting for kindergartens and nursery schools, and plans and holds seminars.
76GF Score
Get the complete analysis for TSE:2152
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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