Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Tea Life CoTSE:3172 +0.09%61 Beneish M-Score is -2.79 as of Jul. 15, 2026. GuruFocus rates TSE:3172 with a GF Score™ of 61/100 and a GF Value™ of 円779.00 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,083 Retail - Cyclical companies, Tea Life Co ranks better than 66.48% 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 -2.79 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Tea Life Co's Beneish M-Score or its related term are showing as below:
TSE:3172'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.79 Med: -2.5 Max: -1.96
Current: -2.79
During the past 13 years, the highest Beneish M-Score of Tea Life Co was -1.96. The lowest was -2.79. And the median was -2.50.
Tea Life Co Beneish M-Score Related Terms
Tea Life Co Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Tea Life 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.
TSE:3172 vs AMZN, BABA, PDD: Beneish M-Score Comparison
For the Internet Retail subindustry, Tea Life 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.
Tea Life Co Beneish M-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Tea Life Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Tea Life Co'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 Tea Life 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 * 0.8436
+
0.528 * 0.9551
+
0.404 * 1.0411
+
0.892 * 0.8847
+
0.115 * 0.9704
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0201
+
4.679 * -0.019141
-
0.327 * 0.8819
=
-2.79
* 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))
=
(162 / (162 + 3191))
/
(165 / (165 + 3149))
=
0.048315
/
0.049789
=
0.9704
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
=
(358 - 0
-
526)
/
8777
=
-0.019141
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.
Tea Life Co has a M-score of -2.79 suggests that the company is unlikely to be a manipulator.
Tea Life Co (TSE:3172) has a Beneish M-Score of -2.79 as of Jul. 15, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Tea Life Co and its competitors. According to the industry distribution chart, Tea Life Co ranks #363 out of 1083 companies in the Retail - Cyclical industry, placing it in the top 33.5%.
Is Tea Life Co's Beneish M-Score too high?
Tea Life Co's current Beneish M-Score is -2.79. Based on the distribution chart, Tea Life Co ranks #363 out of 1083 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Tea Life Co has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tea Life Co's Beneish M-Score compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Tea Life Co ranks #363 out of 1083 companies for Beneish M-Score. This puts Tea Life 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 Tea Life Co and its competitors. Tea Life Co's current Beneish M-Score is -2.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tea Life Co stock overvalued right now?
Based on GuruFocus' analysis, Tea Life Co (TSE:3172) is currently considered Significantly Overvalued. The stock's GF Value™ is 円779.00, compared to a current price of 円1,163.00 — trading 49.3% above its estimated fair value. The current Beneish M-Score is -2.79. Tea Life Co's overall GF Score™ is 61/100 with 3 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 Tea Life Co (TSE:3172), the current Beneish M-Score is -2.79 as of Jul. 15, 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 Tea Life Co (TSE:3172) Overvalued in 2026?
Based on GuruFocus' analysis, Tea Life Co stock appears to be overvalued.
The current stock price of 円1,163.00 is trading 49.3% above its estimated GF Value™ of 円779.00.
GuruFocus considers Tea Life Co to be Significantly Overvalued.
Key valuation signals for TSE:3172:
Beneish M-Score: -2.79
GF Value™: 円779.00 vs. price of 円1,163.00 (49.3% above fair value)
No single metric tells the full story. See the TSE:3172 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tea Life Co Ltd is a Japan-based company involved in retail operations, wholesale distribution to mail-order companies and retail stores, as well as real estate leasing. The company operates through three reportable segments: the Wholesale Business, which supplies daily essentials and communication-related products to corporate clients; the Retail Business, which sells health foods, cosmetics, baby goods, and children's furniture directly to consumers through e-commerce channels; and the Property Management Business, which manages the leasing of company-owned properties and handles logistics-related real estate services. It generates the majority of its revenue from the Wholesale segment.
61GF Score
Get the complete analysis for TSE:3172
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3172 has been successfully added to your 
