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 1.36 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for Kidswell Bio's Beneish M-Score or its related term are showing as below:
TSE:4584'
s Beneish M-Score Range Over the Past 10 Years
Min: -10.98 Med: -1.92 Max: 1.36
Current: 1.36
During the past 13 years, the highest Beneish M-Score of Kidswell Bio was 1.36. The lowest was -10.98. And the median was -1.92.
Kidswell Bio Beneish M-Score Related Terms
Kidswell Bio Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Kidswell Bio'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:4584 vs VRTX, REGN, ALNY: Beneish M-Score Comparison
For the Biotechnology subindustry, Kidswell Bio'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.
Kidswell Bio Beneish M-Score vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Kidswell Bio's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Kidswell Bio'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 Kidswell Bio 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 * 0.445
+
0.528 * 1.2171
+
0.404 * 0.8648
+
0.892 * 1.2967
+
0.115 * 30.9444
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.833
+
4.679 * 0.11204
-
0.327 * 0.9078
=
1.36
* 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))
=
(0.9 / (0.9 + 1.187))
/
(0.249 / (0.249 + 17.619))
=
0.431241
/
0.013936
=
30.9444
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
=
(-413.994 - 0
-
-1096.139)
/
6088.396
=
0.11204
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.
Kidswell Bio has a M-score of 1.36 signals that the company is likely to be a manipulator.
Kidswell Bio (TSE:4584) has a Beneish M-Score of 1.36 as of Jul. 05, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Kidswell Bio and its competitors. According to the industry distribution chart, Kidswell Bio ranks #725 out of 825 companies in the Biotechnology industry, placing it in the top 87.9%.
Is Kidswell Bio's Beneish M-Score too high?
Kidswell Bio's current Beneish M-Score is 1.36. Based on the distribution chart, Kidswell Bio ranks #725 out of 825 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, Kidswell Bio has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kidswell Bio's Beneish M-Score compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Kidswell Bio ranks #725 out of 825 companies for Beneish M-Score. This places Kidswell Bio 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 Biotechnology company?
A good Beneish M-Score depends on the Biotechnology 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 Kidswell Bio and its competitors. Kidswell Bio's current Beneish M-Score is 1.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kidswell Bio stock overvalued right now?
Based on GuruFocus' analysis, Kidswell Bio (TSE:4584) is currently considered Possible Value Trap. The stock's GF Value™ is 円233.48, compared to a current price of 円156.00 — trading 33.2% below its estimated fair value. The current Beneish M-Score is 1.36. Kidswell Bio's overall GF Score™ is 48/100 with 8 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 Kidswell Bio (TSE:4584), the current Beneish M-Score is 1.36 as of Jul. 05, 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 Kidswell Bio (TSE:4584) Overvalued in 2026?
Based on GuruFocus' analysis, Kidswell Bio stock appears to be undervalued.
The current stock price of 円156.00 is trading 33.2% below its estimated GF Value™ of 円233.48.
GuruFocus considers Kidswell Bio to be Possible Value Trap.
Key valuation signals for TSE:4584:
Beneish M-Score: 1.36
GF Value™: 円233.48 vs. price of 円156.00 (33.2% below fair value)
No single metric tells the full story. See the TSE:4584 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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