BroadBand TowerTSE:3776 -1.79%54 Beneish M-Score is -2.44 as of Jun. 26, 2026. GuruFocus rates TSE:3776 with a GF Score™ of 54/100 and a GF Value™ of 円182.17 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 355 Telecommunication Services companies, BroadBand Tower ranks worse than 75.49% 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 -2.44 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for BroadBand Tower's Beneish M-Score or its related term are showing as below:
TSE:3776'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.25 Med: -2.58 Max: -0.2
Current: -2.44
During the past 13 years, the highest Beneish M-Score of BroadBand Tower was -0.20. The lowest was -3.25. And the median was -2.58.
BroadBand Tower Beneish M-Score Related Terms
BroadBand Tower Beneish M-Score Historical Data
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The historical data trend for BroadBand Tower'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:3776 vs TMUS, VZ, T: Beneish M-Score Comparison
For the Telecom Services subindustry, BroadBand Tower'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.
BroadBand Tower Beneish M-Score vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, BroadBand Tower's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where BroadBand Tower'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 BroadBand Tower 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 * 1.0273
+
0.528 * 1.1563
+
0.404 * 1.0585
+
0.892 * 1.139
+
0.115 * 1.1401
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1
+
4.679 * -0.054183
-
0.327 * 0.9275
=
-2.44
* 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))
=
(1164.082 / (1164.082 + 5677.837))
/
(938.516 / (938.516 + 5350.414))
=
0.17014
/
0.149233
=
1.1401
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
=
(300.208 - 0
-
1339.541)
/
19182.027
=
-0.054183
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.
BroadBand Tower has a M-score of -2.44 suggests that the company is unlikely to be a manipulator.
BroadBand Tower (TSE:3776) has a Beneish M-Score of -2.44 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on BroadBand Tower and its competitors. According to the industry distribution chart, BroadBand Tower ranks #268 out of 355 companies in the Telecommunication Services industry, placing it in the top 75.5%.
Is BroadBand Tower's Beneish M-Score too high?
BroadBand Tower's current Beneish M-Score is -2.44. Based on the distribution chart, BroadBand Tower ranks #268 out of 355 companies in the Telecommunication Services industry, which is in the bottom quartile relative to peers. Overall, BroadBand Tower has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BroadBand Tower's Beneish M-Score compare to TMUS and VZ?
According to the Telecommunication Services industry distribution chart, BroadBand Tower ranks #268 out of 355 companies for Beneish M-Score. This places BroadBand Tower 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 Telecommunication Services company?
A good Beneish M-Score depends on the Telecommunication Services 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 BroadBand Tower and its competitors. BroadBand Tower's current Beneish M-Score is -2.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BroadBand Tower stock overvalued right now?
Based on GuruFocus' analysis, BroadBand Tower (TSE:3776) is currently considered Significantly Overvalued. The stock's GF Value™ is 円182.17, compared to a current price of 円275.00 — trading 51% above its estimated fair value. The current Beneish M-Score is -2.44. BroadBand Tower's overall GF Score™ is 54/100 with 7 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 BroadBand Tower (TSE:3776), the current Beneish M-Score is -2.44 as of Jun. 26, 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 BroadBand Tower (TSE:3776) Overvalued in 2026?
Based on GuruFocus' analysis, BroadBand Tower stock appears to be overvalued.
The current stock price of 円275.00 is trading 51% above its estimated GF Value™ of 円182.17.
GuruFocus considers BroadBand Tower to be Significantly Overvalued.
Key valuation signals for TSE:3776:
Beneish M-Score: -2.44
GF Value™: 円182.17 vs. price of 円275.00 (51% above fair value)
No single metric tells the full story. See the TSE:3776 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BroadBand Tower Inc is a Japan-based company engaged in the provision of internet services. The company offers various services such as portal and e-commerce sites, video distribution sites, and social media and others. It operates through two businesses namely computer platform and fashion industry platform. The computer platform business includes data center and cloud services, storage products, and the internet of things. Its fashion industry platform business provides electronic-commerce support services, apparel planning, manufacturing and marketing and television shopping support services.
54GF Score
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