Choushimaru Co (TSE:3075) Beneish M-Score: 0.00 (As of Jul. 11, 2026)


TSE:3075 Choushimaru Co Ltd TSE:3075
40 GF Score
Price 円1,665.00
! 2 Warning Signs
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What is Choushimaru Co Beneish M-Score?

Choushimaru Co TSE:3075 +0.91% 40 Beneish M-Score is 0.00 as of Jul. 11, 2026. GuruFocus rates TSE:3075 with a GF Score™ of 40/100. The stock has 2 warning signs investors should review. Among 354 Restaurants companies, Choushimaru Co ranks worse than 282485.59% 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.

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

During the past 13 years, the highest Beneish M-Score of Choushimaru Co was -0.96. The lowest was -3.01. And the median was -2.37.

Choushimaru Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Choushimaru 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.

Choushimaru Co Beneish M-Score Chart

Choushimaru Co Annual Data
Trend May16 May17 May18 May19 May20 May21 May22 May23 May24 Feb25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.96 -2.35 -2.34 -2.58 0.00

Choushimaru Co Semi-Annual Data
May16 Nov16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 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 0.00 -2.58 0.00 0.00 -2.84

TSE:3075 vs MCD, SBUX, YUM: Beneish M-Score Comparison

For the Restaurants subindustry, Choushimaru 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.

Choushimaru Co Beneish M-Score vs Restaurants Industry

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

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


TSE:3075
40GF Score
Choushimaru Co Ltd TSE:3075
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Choushimaru 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 Choushimaru 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Feb25) TTM:Last Year (May24) TTM:
Total Receivables was 円678 Mil.
Revenue was 円0 Mil.
Gross Profit was 円0 Mil.
Total Current Assets was 円5,743 Mil.
Total Assets was 円10,799 Mil.
Property, Plant and Equipment(Net PPE) was 円3,585 Mil.
Depreciation, Depletion and Amortization(DDA) was 円0 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円2,551 Mil.
Long-Term Debt & Capital Lease Obligation was 円12 Mil.
Net Income was 円0 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円0 Mil.
 Total Receivables was 円974 Mil.
Revenue was 円21,360 Mil.
Gross Profit was 円13,079 Mil.
Total Current Assets was 円8,076 Mil.
Total Assets was 円12,843 Mil.
Property, Plant and Equipment(Net PPE) was 円3,464 Mil.
Depreciation, Depletion and Amortization(DDA) was 円465 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円3,032 Mil.
Long-Term Debt & Capital Lease Obligation was 円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)
=(677.964 / 0) / (973.79 / 21360.275)
= / 0.045589
=

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)
=(13078.967 / 21360.275) / (0 / 0)
=0.612303 /
=

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 - (5742.755 + 3584.762) / 10798.772) / (1 - (8075.579 + 3464.089) / 12842.83)
=0.136243 / 0.10147
=

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
=0 / 21360.275
=

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))
=(465.362 / (465.362 + 3464.089)) / (0 / (0 + 3584.762))
=0.118429 / 0
=

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 / 0) / (0 / 21360.275)
= / 0
=

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)
=((11.908 + 2551.189) / 10798.772) / ((0 + 3032.214) / 12842.83)
=0.237351 / 0.236102
=

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
=(0 - 0 - 0) / 10798.772
=0

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Choushimaru Co (TSE:3075) has a Beneish M-Score of 0.00 as of Jul. 11, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Choushimaru Co and its competitors. According to the industry distribution chart, Choushimaru Co ranks #999999 out of 354 companies in the Restaurants industry.
Is Choushimaru Co's Beneish M-Score too high?
Choushimaru Co's current Beneish M-Score is 0.00. Based on the distribution chart, Choushimaru Co ranks #999999 out of 354 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Choushimaru Co has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does Choushimaru Co's Beneish M-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Choushimaru Co ranks #999999 out of 354 companies for Beneish M-Score. This places Choushimaru 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 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 Choushimaru Co and its competitors. Choushimaru Co's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Choushimaru Co stock overvalued right now?
Choushimaru Co (TSE:3075) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Choushimaru Co's overall GF Score™ is 40/100 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 Choushimaru Co (TSE:3075), the current Beneish M-Score is 0.00 as of Jul. 11, 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.

Choushimaru Co Business Description

Address 2-39, Hamada, Mihama-ku, Chiba, JPN, 261-0025
Choushimaru Co Ltd operates a gourmet sushi bar chain under the name Sushi Choushimaru. Its restaurants are located in Tokyo Metropolis, Saitama, Chiba and Kanagawa prefectures.
40GF Score

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

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