Life Foods Co (TSE:3065) Beneish M-Score: -3.00 (As of Jul. 09, 2026)


TSE:3065 Life Foods Co Ltd TSE:3065
53 GF Score
Price 円1,621.00
GF Value 円1,583.49
Valuation Fairly Valued
! 4 Warning Signs
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What is Life Foods Co Beneish M-Score?

Life Foods Co TSE:3065 -0.06% 53 Beneish M-Score is -3.00 as of Jul. 09, 2026. GuruFocus rates TSE:3065 with a GF Score™ of 53/100 and a GF Value™ of 円1,583.49 (Fairly Valued). The stock has 4 warning signs investors should review. Among 354 Restaurants companies, Life Foods Co ranks better than 69.77% 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 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:3065' s Beneish M-Score Range Over the Past 10 Years
Min: -3.24   Med: -2.72   Max: -2.09
Current: -3

During the past 13 years, the highest Beneish M-Score of Life Foods Co was -2.09. The lowest was -3.24. And the median was -2.72.

Life Foods Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Life Foods 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.

Life Foods Co Beneish M-Score Chart

Life Foods Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.09 -2.75 -3.24 -2.43 -3.00

Life Foods Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 -3.24 0.00 -2.43 0.00 -3.00

TSE:3065 vs MCD, SBUX, YUM: Beneish M-Score Comparison

For the Restaurants subindustry, Life Foods 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.

Life Foods Co Beneish M-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Life Foods Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Life Foods Co's Beneish M-Score falls into.


TSE:3065
53GF Score
Life Foods Co Ltd TSE:3065
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Life Foods 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 Life Foods 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 * 0.9674+0.528 * 1.0367+0.404 * 1.1496+0.892 * 0.9828+0.115 * 0.9446
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9883+4.679 * -0.119696-0.327 * 0.9564
=-3.00

* 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 (Feb26) TTM:Last Year (Feb25) TTM:
Total Receivables was 円186 Mil.
Revenue was 円9,615 Mil.
Gross Profit was 円6,388 Mil.
Total Current Assets was 円2,428 Mil.
Total Assets was 円3,923 Mil.
Property, Plant and Equipment(Net PPE) was 円330 Mil.
Depreciation, Depletion and Amortization(DDA) was 円53 Mil.
Selling, General, & Admin. Expense(SGA) was 円771 Mil.
Total Current Liabilities was 円1,478 Mil.
Long-Term Debt & Capital Lease Obligation was 円17 Mil.
Net Income was 円36 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円505 Mil.
 Total Receivables was 円196 Mil.
Revenue was 円9,783 Mil.
Gross Profit was 円6,739 Mil.
Total Current Assets was 円2,632 Mil.
Total Assets was 円4,070 Mil.
Property, Plant and Equipment(Net PPE) was 円387 Mil.
Depreciation, Depletion and Amortization(DDA) was 円58 Mil.
Selling, General, & Admin. Expense(SGA) was 円794 Mil.
Total Current Liabilities was 円1,518 Mil.
Long-Term Debt & Capital Lease Obligation was 円103 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)
=(186.017 / 9614.83) / (195.653 / 9783.103)
=0.019347 / 0.019999
=0.9674

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)
=(6738.516 / 9783.103) / (6387.898 / 9614.83)
=0.688791 / 0.66438
=1.0367

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 - (2427.82 + 330.346) / 3923.156) / (1 - (2632.099 + 386.812) / 4070.247)
=0.296952 / 0.258298
=1.1496

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
=9614.83 / 9783.103
=0.9828

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))
=(58.37 / (58.37 + 386.812)) / (53.244 / (53.244 + 330.346))
=0.131115 / 0.138804
=0.9446

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)
=(771.359 / 9614.83) / (794.16 / 9783.103)
=0.080226 / 0.081177
=0.9883

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)
=((16.666 + 1478.26) / 3923.156) / ((103.214 + 1518.44) / 4070.247)
=0.381052 / 0.398417
=0.9564

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
=(35.783 - 0 - 505.369) / 3923.156
=-0.119696

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.

Life Foods Co has a M-score of -3.00 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 -3.00 mean?
Life Foods Co (TSE:3065) has a Beneish M-Score of -3.00 as of Jul. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Life Foods Co and its competitors. According to the industry distribution chart, Life Foods Co ranks #107 out of 354 companies in the Restaurants industry, placing it in the top 30.2%.
Is Life Foods Co's Beneish M-Score too high?
Life Foods Co's current Beneish M-Score is -3.00. Based on the distribution chart, Life Foods Co ranks #107 out of 354 companies in the Restaurants industry, which is above the industry midpoint. Overall, Life Foods Co has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Life Foods Co's Beneish M-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Life Foods Co ranks #107 out of 354 companies for Beneish M-Score. This puts Life Foods 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 Restaurants company?
A good Beneish M-Score depends on the Restaurants 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 Life Foods Co and its competitors. Life Foods Co's current Beneish M-Score is -3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Life Foods Co (TSE:3065) is currently considered Fairly Valued. The stock's GF Value™ is 円1,583.49, compared to a current price of 円1,621.00 — trading 2.4% above its estimated fair value. The current Beneish M-Score is -3.00. Life Foods Co's overall GF Score™ is 53/100 with 4 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 Life Foods Co (TSE:3065), the current Beneish M-Score is -3.00 as of Jul. 09, 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 Life Foods Co (TSE:3065) Overvalued in 2026?

Based on GuruFocus' analysis, Life Foods Co stock appears to be overvalued. The current stock price of 円1,621.00 is trading 2.4% above its estimated GF Value™ of 円1,583.49. GuruFocus considers Life Foods Co to be Fairly Valued.

Key valuation signals for TSE:3065:

  • Beneish M-Score: -3.00
  • GF Value™: 円1,583.49 vs. price of 円1,621.00 (2.4% above fair value)
  • GF Score™: 53/100 with 4 warning signs

No single metric tells the full story. See the TSE:3065 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Life Foods Co Business Description

Address Esaka-cho 1-chome, 13-41, 3-41 SR building Esaka second floor, Osaka, JPN, 564-0063
Life Foods Co Ltd is a restaurant operator in Japan. The business of the company includes management of Japanese-style restaurants like Zamome and Street Shop, meishi and Diner, and Sanuki Noodles.
53GF Score

Get the complete analysis for TSE:3065

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

円1,621.00
Price
円1,583.49
GF Value