Kids Star (TSE:248A) Beneish M-Score: -3.07 (As of Jul. 12, 2026)


TSE:248A Kids Star Inc TSE:248A
21 GF Score
Price 円846.00
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What is Kids Star Beneish M-Score?

Kids Star TSE:248A -0.24% 21 Beneish M-Score is -3.07 as of Jul. 12, 2026. GuruFocus rates TSE:248A with a GF Score™ of 21/100. Among 2,631 Software companies, Kids Star ranks better than 79.02% 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 -3.07 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:248A' s Beneish M-Score Range Over the Past 10 Years
Min: -3.07   Med: -2.37   Max: -1.67
Current: -3.07

During the past 4 years, the highest Beneish M-Score of Kids Star was -1.67. The lowest was -3.07. And the median was -2.37.

Kids Star Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Kids Star'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.

Kids Star Beneish M-Score Chart

Kids Star Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -1.67 -3.07

Kids Star Quarterly Data
Dec22 Jun23 Dec23 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 -3.07 0.00

TSE:248A vs UBER, SHOP, CRM: Beneish M-Score Comparison

For the Software - Application subindustry, Kids Star'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.

Kids Star Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Kids Star's Beneish M-Score distribution charts can be found below:

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


TSE:248A
21GF Score
Kids Star Inc TSE:248A
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kids Star 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 Kids Star 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 * 0.4216+0.528 * 1.0081+0.404 * 1.1617+0.892 * 1.2741+0.115 * 0.9953
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.082499-0.327 * 0.9652
=-3.07

* 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 円57.1 Mil.
Revenue was 円1,157.1 Mil.
Gross Profit was 円715.6 Mil.
Total Current Assets was 円2,429.5 Mil.
Total Assets was 円2,810.8 Mil.
Property, Plant and Equipment(Net PPE) was 円1.1 Mil.
Depreciation, Depletion and Amortization(DDA) was 円166.6 Mil.
Selling, General, & Admin. Expense(SGA) was 円0.0 Mil.
Total Current Liabilities was 円445.8 Mil.
Long-Term Debt & Capital Lease Obligation was 円0.0 Mil.
Net Income was 円158.0 Mil.
Gross Profit was 円0.0 Mil.
Cash Flow from Operations was 円389.9 Mil.
 Total Receivables was 円106.3 Mil.
Revenue was 円908.2 Mil.
Gross Profit was 円566.2 Mil.
Total Current Assets was 円2,302.4 Mil.
Total Assets was 円2,607.2 Mil.
Property, Plant and Equipment(Net PPE) was 円1.3 Mil.
Depreciation, Depletion and Amortization(DDA) was 円111.6 Mil.
Selling, General, & Admin. Expense(SGA) was 円0.0 Mil.
Total Current Liabilities was 円428.4 Mil.
Long-Term Debt & Capital Lease Obligation was 円0.0 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)
=(57.08 / 1157.139) / (106.251 / 908.174)
=0.049329 / 0.116994
=0.4216

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)
=(566.222 / 908.174) / (715.642 / 1157.139)
=0.623473 / 0.618458
=1.0081

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 - (2429.502 + 1.077) / 2810.76) / (1 - (2302.397 + 1.25) / 2607.21)
=0.135259 / 0.116432
=1.1617

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
=1157.139 / 908.174
=1.2741

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))
=(111.618 / (111.618 + 1.25)) / (166.587 / (166.587 + 1.077))
=0.988925 / 0.993576
=0.9953

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)
=(0 / 1157.139) / (0 / 908.174)
=0 / 0
=1

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 + 445.776) / 2810.76) / ((0 + 428.403) / 2607.21)
=0.158596 / 0.164315
=0.9652

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
=(157.967 - 0 - 389.851) / 2810.76
=-0.082499

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.

Kids Star has a M-score of -3.07 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 -3.07 mean?
Kids Star (TSE:248A) has a Beneish M-Score of -3.07 as of Jul. 12, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Kids Star and its competitors. According to the industry distribution chart, Kids Star ranks #552 out of 2631 companies in the Software industry, placing it in the top 21%.
Is Kids Star's Beneish M-Score too high?
Kids Star's current Beneish M-Score is -3.07. Based on the distribution chart, Kids Star ranks #552 out of 2631 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Kids Star has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Kids Star's Beneish M-Score compare to UBER and SHOP?
According to the Software industry distribution chart, Kids Star ranks #552 out of 2631 companies for Beneish M-Score. This places Kids Star 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 Software company?
A good Beneish M-Score depends on the Software 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 Kids Star and its competitors. Kids Star's current Beneish M-Score is -3.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kids Star stock overvalued right now?
Kids Star (TSE:248A) has a current Beneish M-Score of -3.07. The current Beneish M-Score is -3.07. Kids Star's overall GF Score™ is 21/100. 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 Kids Star (TSE:248A), the current Beneish M-Score is -3.07 as of Jul. 12, 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.

Kids Star Business Description

Address 9-5 Shinsencho, Shibuya-ku, Tokyo, JPN, 150-0045
Kids Star Inc is engaged in development and operation of Gokko Land a social experience application for families, and planning and operation of events, and business development support for companies and organizations related to products for children.
21GF Score

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