MonoAI Technology Co (TSE:5240) Beneish M-Score: -2.40 (As of Jul. 12, 2026)


TSE:5240 MonoAI Technology Co Ltd TSE:5240
52 GF Score
Price 円180.00
GF Value 円460.66
Valuation Significantly Undervalued
! 1 Warning Sign
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What is MonoAI Technology Co Beneish M-Score?

MonoAI Technology Co TSE:5240 +38.46% 52 Beneish M-Score is -2.40 as of Jul. 12, 2026. GuruFocus rates TSE:5240 with a GF Score™ of 52/100 and a GF Value™ of 円460.66 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 2,631 Software companies, MonoAI Technology Co ranks worse than 59.14% 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 -2.4 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:5240' s Beneish M-Score Range Over the Past 10 Years
Min: -2.4   Med: -1.23   Max: -0.6
Current: -2.4

During the past 6 years, the highest Beneish M-Score of MonoAI Technology Co was -0.60. The lowest was -2.40. And the median was -1.23.

MonoAI Technology Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for MonoAI Technology 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.

MonoAI Technology Co Beneish M-Score Chart

MonoAI Technology Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -0.60 -0.90 -1.56 -2.40

MonoAI Technology Co Quarterly Data
Dec20 Dec21 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 0.00 0.00 0.00 -2.40 0.00

TSE:5240 vs MSFT, ORCL, PLTR: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, MonoAI Technology 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.

MonoAI Technology Co Beneish M-Score vs Software Industry

For the Software industry and Technology sector, MonoAI Technology Co's Beneish M-Score distribution charts can be found below:

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


TSE:5240
52GF Score
MonoAI Technology Co Ltd TSE:5240
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

MonoAI Technology 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 MonoAI Technology 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 * 0.3596+0.528 * 0.9382+0.404 * 0.9518+0.892 * 0.6863+0.115 * 15.5951
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.159826-0.327 * 0.7745
=-2.40

* 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109.2 Mil.
Revenue was 円980.9 Mil.
Gross Profit was 円337.4 Mil.
Total Current Assets was 円1,347.7 Mil.
Total Assets was 円1,415.3 Mil.
Property, Plant and Equipment(Net PPE) was 円42.9 Mil.
Depreciation, Depletion and Amortization(DDA) was 円1.7 Mil.
Selling, General, & Admin. Expense(SGA) was 円0.0 Mil.
Total Current Liabilities was 円154.2 Mil.
Long-Term Debt & Capital Lease Obligation was 円13.6 Mil.
Net Income was 円-336.2 Mil.
Gross Profit was 円0.0 Mil.
Cash Flow from Operations was 円-110.0 Mil.
 Total Receivables was 円442.5 Mil.
Revenue was 円1,429.2 Mil.
Gross Profit was 円461.3 Mil.
Total Current Assets was 円1,799.1 Mil.
Total Assets was 円1,875.2 Mil.
Property, Plant and Equipment(Net PPE) was 円41.6 Mil.
Depreciation, Depletion and Amortization(DDA) was 円62.1 Mil.
Selling, General, & Admin. Expense(SGA) was 円0.0 Mil.
Total Current Liabilities was 円263.9 Mil.
Long-Term Debt & Capital Lease Obligation was 円23.2 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)
=(109.205 / 980.881) / (442.45 / 1429.196)
=0.111334 / 0.30958
=0.3596

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)
=(461.269 / 1429.196) / (337.426 / 980.881)
=0.322747 / 0.344003
=0.9382

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 - (1347.678 + 42.882) / 1415.335) / (1 - (1799.109 + 41.606) / 1875.204)
=0.017505 / 0.018392
=0.9518

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
=980.881 / 1429.196
=0.6863

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))
=(62.075 / (62.075 + 41.606)) / (1.712 / (1.712 + 42.882))
=0.598711 / 0.038391
=15.5951

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 / 980.881) / (0 / 1429.196)
=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)
=((13.6 + 154.235) / 1415.335) / ((23.2 + 263.912) / 1875.204)
=0.118583 / 0.15311
=0.7745

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
=(-336.159 - 0 - -109.952) / 1415.335
=-0.159826

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.

MonoAI Technology Co has a M-score of -2.40 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 -2.40 mean?
MonoAI Technology Co (TSE:5240) has a Beneish M-Score of -2.40 as of Jul. 12, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on MonoAI Technology Co and its competitors. According to the industry distribution chart, MonoAI Technology Co ranks #1556 out of 2631 companies in the Software industry, placing it in the top 59.1%.
Is MonoAI Technology Co's Beneish M-Score too high?
MonoAI Technology Co's current Beneish M-Score is -2.40. Based on the distribution chart, MonoAI Technology Co ranks #1556 out of 2631 companies in the Software industry, which is below the industry midpoint. Overall, MonoAI Technology Co has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does MonoAI Technology Co's Beneish M-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, MonoAI Technology Co ranks #1556 out of 2631 companies for Beneish M-Score. This places MonoAI Technology 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 Software company?
A good Beneish M-Score depends on the Software 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 MonoAI Technology Co and its competitors. MonoAI Technology Co's current Beneish M-Score is -2.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MonoAI Technology Co stock overvalued right now?
Based on GuruFocus' analysis, MonoAI Technology Co (TSE:5240) is currently considered Significantly Undervalued. The stock's GF Value™ is 円460.66, compared to a current price of 円180.00 — trading 60.9% below its estimated fair value. The current Beneish M-Score is -2.40. MonoAI Technology Co's overall GF Score™ is 52/100 with 1 warning sign 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 MonoAI Technology Co (TSE:5240), the current Beneish M-Score is -2.40 as of Jul. 12, 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 MonoAI Technology Co (TSE:5240) Overvalued in 2026?

Based on GuruFocus' analysis, MonoAI Technology Co stock appears to be undervalued. The current stock price of 円180.00 is trading 60.9% below its estimated GF Value™ of 円460.66. GuruFocus considers MonoAI Technology Co to be Significantly Undervalued.

Key valuation signals for TSE:5240:

  • Beneish M-Score: -2.40
  • GF Value™: 円460.66 vs. price of 円180.00 (60.9% below fair value)
  • GF Score™: 52/100 with 1 warning sign

No single metric tells the full story. See the TSE:5240 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

MonoAI Technology Co Business Description

Address 1-8-1 Sannomiya-cho, Room 34, 3rd Floor, San Plaza, Chuo-ku, Hyogo, Kobe, JPN, 650?0021
MonoAI Technology Co Ltd operates an extended reality (XR) business. The group's services are divided into metaverse services, XR event services, and XR peripheral services. Its products and service offerings include XR Cloud, a metaverse platform that allows simultaneous connection by anyone, anywhere; monoXR, which provides XR-related services such as creating a metaverse space specializing in an online game and producing VR and AR content; monoQA, which provides QA services using test automation; and Monobit Engine, a communications library that can be used for the development and operation of online games and network applications. In addition, the group also offers AI implementation support services.
52GF Score

Get the complete analysis for TSE:5240

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

円180.00
Price
円460.66
GF Value