ATOM LIVIN TECH Co (TSE:3426) Beneish M-Score: -1.70 (As of Jun. 27, 2026)

What is ATOM LIVIN TECH Co Beneish M-Score?

ATOM LIVIN TECH Co TSE:3426 -0.15% 65 Beneish M-Score is -1.70 as of Jun. 27, 2026. GuruFocus rates TSE:3426 with a GF Score™ of 65/100 and a GF Value™ of 円1,362.15 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,704 Construction companies, ATOM LIVIN TECH Co ranks worse than 83.86% 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.

Warning Sign:

Beneish M-Score -1.7 higher than -1.78, which implies that the company might have manipulated its financial results.

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

TSE:3426' s Beneish M-Score Range Over the Past 10 Years
Min: -3.7 Med: -2.53 Max: -1.7
Current: -1.7

During the past 13 years, the highest Beneish M-Score of ATOM LIVIN TECH Co was -1.70. The lowest was -3.70. And the median was -2.53.

ATOM LIVIN TECH Co Beneish M-Score Related Terms

ATOM LIVIN TECH Co Beneish M-Score Historical Data

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The historical data trend for ATOM LIVIN TECH 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.

ATOM LIVIN TECH Co Beneish M-Score Chart

ATOM LIVIN TECH Co Annual Data

Trend

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Jun24

Jun25

Beneish M-Score

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-2.63

-2.53

-2.35

-2.57

-1.70

ATOM LIVIN TECH Co Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Dec24	Mar25	Jun25	Dec25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															0.00	0.00	-1.70	0.00	0.00

TSE:3426 vs TT, JCI, CARR: Beneish M-Score Comparison

For the Building Products & Equipment subindustry, ATOM LIVIN TECH 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.

ATOM LIVIN TECH Co Beneish M-Score vs Construction Industry

For the Construction industry and Industrials sector, ATOM LIVIN TECH Co's Beneish M-Score distribution charts can be found below:

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

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65GF Score

ATOM LIVIN TECH Co Ltd TSE:3426

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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ATOM LIVIN TECH 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 ATOM LIVIN TECH Co for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 0.8772

0.528 * 0.9375

0.404 * 1.2165

0.892 * 1.0132

0.115 * 1.0206

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.002

4.679 * 0.133132

0.327 * 0.3876

-1.70

This Year (Jun25) TTM:

Last Year (Jun24) TTM:

Total Receivables was 円1,641 Mil.
Revenue was 円10,297 Mil.
Gross Profit was 円2,734 Mil.
Total Current Assets was 円6,284 Mil.
Total Assets was 円11,608 Mil.
Property, Plant and Equipment(Net PPE) was 円2,414 Mil.
Depreciation, Depletion and Amortization(DDA) was 円178 Mil.
Selling, General, & Admin. Expense(SGA) was 円276 Mil.
Total Current Liabilities was 円960 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 Mil.
Net Income was 円391 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円-1,155 Mil.

Total Receivables was 円1,846 Mil.
Revenue was 円10,162 Mil.
Gross Profit was 円2,529 Mil.
Total Current Assets was 円8,018 Mil.
Total Assets was 円13,188 Mil.
Property, Plant and Equipment(Net PPE) was 円2,452 Mil.
Depreciation, Depletion and Amortization(DDA) was 円184 Mil.
Selling, General, & Admin. Expense(SGA) was 円272 Mil.
Total Current Liabilities was 円2,815 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)
	=	(1640.539 / 10297.016)	/	(1845.812 / 10162.479)
	=	0.159322	/	0.18163
	=	0.8772

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)
	=	(2529.218 / 10162.479)	/	(2733.664 / 10297.016)
	=	0.248878	/	0.265481
	=	0.9375

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 - (6284.412 + 2413.53) / 11608.141)	/	(1 - (8018.043 + 2451.725) / 13187.554)
	=	0.250703	/	0.206087
	=	1.2165

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
	=	10297.016	/	10162.479
	=	1.0132

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))
	=	(184.483 / (184.483 + 2451.725))	/	(177.667 / (177.667 + 2413.53))
	=	0.06998	/	0.068566
	=	1.0206

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)
	=	(276.366 / 10297.016)	/	(272.202 / 10162.479)
	=	0.026839	/	0.026785
	=	1.002

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 + 960.326) / 11608.141)	/	((0 + 2814.787) / 13187.554)
	=	0.082729	/	0.213443
	=	0.3876

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
	=	(390.857 - 0	-	-1154.554)	/	11608.141
	=	0.133132

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.

ATOM LIVIN TECH Co has a M-score of -1.70 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 -1.70 mean?

ATOM LIVIN TECH Co (TSE:3426) has a Beneish M-Score of -1.70 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on ATOM LIVIN TECH Co and its competitors. According to the industry distribution chart, ATOM LIVIN TECH Co ranks #1429 out of 1704 companies in the Construction industry, placing it in the top 83.9%.

Is ATOM LIVIN TECH Co's Beneish M-Score too high?

ATOM LIVIN TECH Co's current Beneish M-Score is -1.70. Based on the distribution chart, ATOM LIVIN TECH Co ranks #1429 out of 1704 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, ATOM LIVIN TECH Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does ATOM LIVIN TECH Co's Beneish M-Score compare to TT and JCI?

According to the Construction industry distribution chart, ATOM LIVIN TECH Co ranks #1429 out of 1704 companies for Beneish M-Score. This places ATOM LIVIN TECH 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 Construction company?

A good Beneish M-Score depends on the Construction 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 ATOM LIVIN TECH Co and its competitors. ATOM LIVIN TECH Co's current Beneish M-Score is -1.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is ATOM LIVIN TECH Co stock overvalued right now?

Based on GuruFocus' analysis, ATOM LIVIN TECH Co (TSE:3426) is currently considered Fairly Valued. The stock's GF Value™ is 円1,362.15, compared to a current price of 円1,303.00 — trading 4.3% below its estimated fair value. The current Beneish M-Score is -1.70. ATOM LIVIN TECH Co's overall GF Score™ is 65/100 with 6 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 ATOM LIVIN TECH Co (TSE:3426), the current Beneish M-Score is -1.70 as of Jun. 27, 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 ATOM LIVIN TECH Co (TSE:3426) Overvalued in 2026?

Based on GuruFocus' analysis, ATOM LIVIN TECH Co stock appears to be undervalued. The current stock price of 円1,303.00 is trading 4.3% below its estimated GF Value™ of 円1,362.15. GuruFocus considers ATOM LIVIN TECH Co to be Fairly Valued.

Key valuation signals for TSE:3426:

Beneish M-Score: -1.70
GF Value™: 円1,362.15 vs. price of 円1,303.00 (4.3% below fair value)
GF Score™: 65/100 with 6 warning signs

No single metric tells the full story. See the TSE:3426 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ATOM LIVIN TECH Co Business Description

Industry Industrials Construction

Comparable Companies TSE:5612 TSE:5936 TSE:7953 TSE:1994 TSE:5900 TSE:5997 TSE:7434 TSE:5928 TSE:5271 TSE:5287 TT JCI CARR XPAR:SGO TSE:6367 MAIR XSWX:GEBN LII DUB:KRX MAS

Address 1-27-4 Iriya, Taito-ku, Tokyo, JPN

Website http://www.atomlt.com

ATOM LIVIN TECH Co Ltd is engaged in the planning, development, and sale of housing hardware. The product categories of the company include a web catalog and a housing hardware CAD collection. Some of the products of the company are sliding door locks, sliding door hardware, hinged metal fittings, and aluminum fittings for indoor use.

65GF Score

Get the complete analysis for TSE:3426

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

円1,303.00

Price

円1,362.15

GF Value

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