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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 -2.43 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Katakura Industries Co's Beneish M-Score or its related term are showing as below:
TSE:3001'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.86 Med: -2.52 Max: -2.25
Current: -2.43
During the past 13 years, the highest Beneish M-Score of Katakura Industries Co was -2.25. The lowest was -2.86. And the median was -2.52.
Katakura Industries Co Beneish M-Score Related Terms
Katakura Industries Co Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Katakura Industries 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.
For the Conglomerates subindustry, Katakura Industries 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.
Katakura Industries Co Beneish M-Score vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Katakura Industries Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Katakura Industries Co's Beneish M-Score falls into.
Katakura Industries 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 Katakura Industries 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 * 0.9167
+
0.528 * 1.041
+
0.404 * 1.186
+
0.892 * 1.0311
+
0.115 * 0.9802
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.8586
+
4.679 * -0.01621
-
0.327 * 0.8175
=
-2.43
* 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))
=
(2822 / (2822 + 41162))
/
(2901 / (2901 + 41420))
=
0.06416
/
0.065454
=
0.9802
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
=
(5763 - 0
-
8244)
/
153049
=
-0.01621
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.
Katakura Industries Co has a M-score of -2.43 suggests that the company is unlikely to be a manipulator.
Katakura Industries Co (TSE:3001) has a Beneish M-Score of -2.43 as of Jul. 21, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Katakura Industries Co and its competitors. According to the industry distribution chart, Katakura Industries Co ranks #318 out of 539 companies in the Conglomerates industry, placing it in the top 59%.
Is Katakura Industries Co's Beneish M-Score too high?
Katakura Industries Co's current Beneish M-Score is -2.43. Based on the distribution chart, Katakura Industries Co ranks #318 out of 539 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Katakura Industries Co has a GF Score™ of 64/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Katakura Industries Co's Beneish M-Score compare to HON and MMM?
According to the Conglomerates industry distribution chart, Katakura Industries Co ranks #318 out of 539 companies for Beneish M-Score. This places Katakura Industries 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 Conglomerates company?
A good Beneish M-Score depends on the Conglomerates 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 Katakura Industries Co and its competitors. Katakura Industries Co's current Beneish M-Score is -2.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Katakura Industries Co stock overvalued right now?
Based on GuruFocus' analysis, Katakura Industries Co (TSE:3001) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,279.44, compared to a current price of 円2,591.00 — trading 13.7% above its estimated fair value. The current Beneish M-Score is -2.43. Katakura Industries Co's overall GF Score™ is 64/100 with 2 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 Katakura Industries Co (TSE:3001), the current Beneish M-Score is -2.43 as of Jul. 21, 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 Katakura Industries Co (TSE:3001) Overvalued in 2026?
Based on GuruFocus' analysis, Katakura Industries Co stock appears to be overvalued.
The current stock price of 円2,591.00 is trading 13.7% above its estimated GF Value™ of 円2,279.44.
GuruFocus considers Katakura Industries Co to be Modestly Overvalued.
Key valuation signals for TSE:3001:
Beneish M-Score: -2.43
GF Value™: 円2,279.44 vs. price of 円2,591.00 (13.7% above fair value)
No single metric tells the full story. See the TSE:3001 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Katakura Industries Co Ltd is a Japan-based company. It operates in five business divisions including textile, pharmaceutical, machinery related, real estate and other business. Its textile business includes clothing items and brand licenses including innerwear and legwear. The pharmaceutical business offers medicines centered on cardiac drugs and vitamin drugs. Machinery business is engaged in developing and proposing various products corresponding to environment-oriented based on cultivated technology. Real estate business is engaged in developing and leasing shopping centers, and comprehensive model home park sites. Katakura is also engaged in the production and sale of honey bees for breeding, agrochemicals, and sale of honey produced.
64GF Score
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