Takemoto Yohki Co (TSE:4248) Beneish M-Score: -2.21 (As of Jul. 11, 2026)


TSE:4248 Takemoto Yohki Co Ltd TSE:4248
68 GF Score
Price 円866.00
GF Value 円808.33
Valuation Fairly Valued
! 3 Warning Signs
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What is Takemoto Yohki Co Beneish M-Score?

Takemoto Yohki Co TSE:4248 68 Beneish M-Score is -2.21 as of Jul. 11, 2026. GuruFocus rates TSE:4248 with a GF Score™ of 68/100 and a GF Value™ of 円808.33 (Fairly Valued). The stock has 3 warning signs investors should review. Among 373 Packaging & Containers companies, Takemoto Yohki Co ranks worse than 75.87% 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 -2.21 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:4248' s Beneish M-Score Range Over the Past 10 Years
Min: -3.2   Med: -2.77   Max: -2.21
Current: -2.21

During the past 13 years, the highest Beneish M-Score of Takemoto Yohki Co was -2.21. The lowest was -3.20. And the median was -2.77.


Takemoto Yohki Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Takemoto Yohki 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.

Takemoto Yohki Co Beneish M-Score Chart

Takemoto Yohki Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.55 -2.70 -2.91 -2.90 -2.21

Takemoto Yohki Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.00 0.00 -2.21 0.00

TSE:4248 vs SW, PKG, IP: Beneish M-Score Comparison

For the Packaging & Containers subindustry, Takemoto Yohki 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.


Takemoto Yohki Co Beneish M-Score vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Takemoto Yohki Co's Beneish M-Score distribution charts can be found below:

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


TSE:4248
68GF Score
Takemoto Yohki Co Ltd TSE:4248
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Takemoto Yohki 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 Takemoto Yohki 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 * 1.0605+0.528 * 0.9201+0.404 * 1.5406+0.892 * 0.9273+0.115 * 1.0425
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.004644-0.327 * 0.7764
=-2.21

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was 円2,938 Mil.
Revenue was 円14,491 Mil.
Gross Profit was 円4,363 Mil.
Total Current Assets was 円9,593 Mil.
Total Assets was 円16,827 Mil.
Property, Plant and Equipment(Net PPE) was 円6,453 Mil.
Depreciation, Depletion and Amortization(DDA) was 円962 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円3,151 Mil.
Long-Term Debt & Capital Lease Obligation was 円1,259 Mil.
Net Income was 円771 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円693 Mil.
Total Receivables was 円2,988 Mil.
Revenue was 円15,627 Mil.
Gross Profit was 円4,329 Mil.
Total Current Assets was 円11,120 Mil.
Total Assets was 円18,236 Mil.
Property, Plant and Equipment(Net PPE) was 円6,566 Mil.
Depreciation, Depletion and Amortization(DDA) was 円1,027 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円4,458 Mil.
Long-Term Debt & Capital Lease Obligation was 円1,697 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)
=(2938.191 / 14491.278) / (2987.678 / 15626.605)
=0.202756 / 0.191192
=1.0605

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)
=(4329.078 / 15626.605) / (4363.043 / 14491.278)
=0.277033 / 0.301081
=0.9201

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 - (9593.216 + 6452.506) / 16827.026) / (1 - (11120.39 + 6566.328) / 18236.35)
=0.046431 / 0.030139
=1.5406

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
=14491.278 / 15626.605
=0.9273

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))
=(1027.251 / (1027.251 + 6566.328)) / (962.185 / (962.185 + 6452.506))
=0.135279 / 0.129767
=1.0425

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 / 14491.278) / (0 / 15626.605)
=0 / 0
=1

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)
=((1258.992 + 3150.638) / 16827.026) / ((1697.481 + 4457.546) / 18236.35)
=0.262056 / 0.337514
=0.7764

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
=(771.051 - 0 - 692.899) / 16827.026
=0.004644

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.

Takemoto Yohki Co has a M-score of -2.21 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 -2.21 mean?
Takemoto Yohki Co (TSE:4248) has a Beneish M-Score of -2.21 as of Jul. 11, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Takemoto Yohki Co and its competitors. According to the industry distribution chart, Takemoto Yohki Co ranks #283 out of 373 companies in the Packaging & Containers industry, placing it in the top 75.9%.
Is Takemoto Yohki Co's Beneish M-Score too high?
Takemoto Yohki Co's current Beneish M-Score is -2.21. Based on the distribution chart, Takemoto Yohki Co ranks #283 out of 373 companies in the Packaging & Containers industry, which is in the bottom quartile relative to peers. Overall, Takemoto Yohki Co has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Takemoto Yohki Co's Beneish M-Score compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Takemoto Yohki Co ranks #283 out of 373 companies for Beneish M-Score. This places Takemoto Yohki 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 Packaging & Containers company?
A good Beneish M-Score depends on the Packaging & Containers 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 Takemoto Yohki Co and its competitors. Takemoto Yohki Co's current Beneish M-Score is -2.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Takemoto Yohki Co stock overvalued right now?
Based on GuruFocus' analysis, Takemoto Yohki Co (TSE:4248) is currently considered Fairly Valued. The stock's GF Value™ is 円808.33, compared to a current price of 円866.00 — trading 7.1% above its estimated fair value. The current Beneish M-Score is -2.21. Takemoto Yohki Co's overall GF Score™ is 68/100 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 Takemoto Yohki Co (TSE:4248), the current Beneish M-Score is -2.21 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.

Is Takemoto Yohki Co (TSE:4248) Overvalued in 2026?

Based on GuruFocus' analysis, Takemoto Yohki Co stock appears to be overvalued. The current stock price of 円866.00 is trading 7.1% above its estimated GF Value™ of 円808.33. GuruFocus considers Takemoto Yohki Co to be Fairly Valued.

Key valuation signals for TSE:4248:

  • Beneish M-Score: -2.21
  • GF Value™: 円808.33 vs. price of 円866.00 (7.1% above fair value)
  • GF Score™: 68/100 with 3 warning signs

No single metric tells the full story. See the TSE:4248 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Takemoto Yohki Co Business Description

Address 2-21-5 Matsugaya, Taito-ku, Tokyo, JPN, 111-0036
Takemoto Yohki Co Ltd engages in the manufacture and sale of plastic packaging containers. Its products include packaging for cosmetics, hair and bath, food, and supplements. It sells its products mainly to companies involved in cosmetics and beauty businesses, food and health food businesses, daily utensil products, chemical and pharmaceutical businesses.
68GF Score

Get the complete analysis for TSE:4248

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

円866.00
Price
円808.33
GF Value