Gmo Prime Strategy Co (TSE:5250) Beneish M-Score: -1.98 (As of Jul. 09, 2026)


TSE:5250 Gmo Prime Strategy Co Ltd TSE:5250
83 GF Score
Price 円1,079.00
GF Value 円1,282.87
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Gmo Prime Strategy Co Beneish M-Score?

Gmo Prime Strategy Co TSE:5250 -0.74% 83 Beneish M-Score is -1.98 as of Jul. 09, 2026. GuruFocus rates TSE:5250 with a GF Score™ of 83/100 and a GF Value™ of 円1,282.87 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 2,627 Software companies, Gmo Prime Strategy Co ranks worse than 77.08% 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 -1.98 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:5250' s Beneish M-Score Range Over the Past 10 Years
Min: -2.48   Med: -2.15   Max: -1.98
Current: -1.98

During the past 6 years, the highest Beneish M-Score of Gmo Prime Strategy Co was -1.98. The lowest was -2.48. And the median was -2.15.


Gmo Prime Strategy Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Gmo Prime Strategy 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.

Gmo Prime Strategy Co Beneish M-Score Chart

Gmo Prime Strategy Co Annual Data
Trend Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -2.48 -2.21 -2.08 -1.98

Gmo Prime Strategy Co Quarterly Data
Nov20 Nov21 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 -1.98 0.00

TSE:5250 vs MSFT, ORCL, PLTR: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Gmo Prime Strategy 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.


Gmo Prime Strategy Co Beneish M-Score vs Software Industry

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

* The bar in red indicates where Gmo Prime Strategy Co's Beneish M-Score falls into.


TSE:5250
83GF Score
Gmo Prime Strategy Co Ltd TSE:5250
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gmo Prime Strategy 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 Gmo Prime Strategy 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 * 1.1374+0.528 * 1.0848+0.404 * 1.7093+0.892 * 1.0348+0.115 * 0.8661
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.005635-0.327 * 0.8376
=-1.98

* 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 (Nov25) TTM:Last Year (Nov24) TTM:
Total Receivables was 円101.6 Mil.
Revenue was 円887.0 Mil.
Gross Profit was 円495.8 Mil.
Total Current Assets was 円1,431.8 Mil.
Total Assets was 円1,606.6 Mil.
Property, Plant and Equipment(Net PPE) was 円4.8 Mil.
Depreciation, Depletion and Amortization(DDA) was 円11.9 Mil.
Selling, General, & Admin. Expense(SGA) was 円0.0 Mil.
Total Current Liabilities was 円158.3 Mil.
Long-Term Debt & Capital Lease Obligation was 円25.9 Mil.
Net Income was 円107.8 Mil.
Gross Profit was 円0.0 Mil.
Cash Flow from Operations was 円116.8 Mil.
Total Receivables was 円86.3 Mil.
Revenue was 円857.2 Mil.
Gross Profit was 円519.8 Mil.
Total Current Assets was 円1,530.0 Mil.
Total Assets was 円1,637.1 Mil.
Property, Plant and Equipment(Net PPE) was 円5.8 Mil.
Depreciation, Depletion and Amortization(DDA) was 円9.3 Mil.
Selling, General, & Admin. Expense(SGA) was 円0.0 Mil.
Total Current Liabilities was 円162.0 Mil.
Long-Term Debt & Capital Lease Obligation was 円62.1 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)
=(101.584 / 887.044) / (86.313 / 857.213)
=0.11452 / 0.10069
=1.1374

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)
=(519.771 / 857.213) / (495.833 / 887.044)
=0.60635 / 0.558972
=1.0848

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 - (1431.806 + 4.832) / 1606.552) / (1 - (1529.985 + 5.793) / 1637.073)
=0.105763 / 0.061876
=1.7093

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
=887.044 / 857.213
=1.0348

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))
=(9.297 / (9.297 + 5.793)) / (11.907 / (11.907 + 4.832))
=0.616103 / 0.711333
=0.8661

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 / 887.044) / (0 / 857.213)
=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)
=((25.885 + 158.272) / 1606.552) / ((62.077 + 161.97) / 1637.073)
=0.114629 / 0.136858
=0.8376

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
=(107.75 - 0 - 116.803) / 1606.552
=-0.005635

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.

Gmo Prime Strategy Co has a M-score of -1.98 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 -1.98 mean?
Gmo Prime Strategy Co (TSE:5250) has a Beneish M-Score of -1.98 as of Jul. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Gmo Prime Strategy Co and its competitors. According to the industry distribution chart, Gmo Prime Strategy Co ranks #2025 out of 2627 companies in the Software industry, placing it in the top 77.1%.
Is Gmo Prime Strategy Co's Beneish M-Score too high?
Gmo Prime Strategy Co's current Beneish M-Score is -1.98. Based on the distribution chart, Gmo Prime Strategy Co ranks #2025 out of 2627 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Gmo Prime Strategy Co has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gmo Prime Strategy Co's Beneish M-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, Gmo Prime Strategy Co ranks #2025 out of 2627 companies for Beneish M-Score. This places Gmo Prime Strategy 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 Gmo Prime Strategy Co and its competitors. Gmo Prime Strategy Co's current Beneish M-Score is -1.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gmo Prime Strategy Co stock overvalued right now?
Based on GuruFocus' analysis, Gmo Prime Strategy Co (TSE:5250) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,282.87, compared to a current price of 円1,079.00 — trading 15.9% below its estimated fair value. The current Beneish M-Score is -1.98. Gmo Prime Strategy Co's overall GF Score™ is 83/100 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 Gmo Prime Strategy Co (TSE:5250), the current Beneish M-Score is -1.98 as of Jul. 09, 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 Gmo Prime Strategy Co (TSE:5250) Overvalued in 2026?

Based on GuruFocus' analysis, Gmo Prime Strategy Co stock appears to be undervalued. The current stock price of 円1,079.00 is trading 15.9% below its estimated GF Value™ of 円1,282.87. GuruFocus considers Gmo Prime Strategy Co to be Modestly Undervalued.

Key valuation signals for TSE:5250:

  • Beneish M-Score: -1.98
  • GF Value™: 円1,282.87 vs. price of 円1,079.00 (15.9% below fair value)
  • GF Score™: 83/100 with 3 warning signs

No single metric tells the full story. See the TSE:5250 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gmo Prime Strategy Co Business Description

Address 1-2-2 Uchikanda, Ogawa Building 10th Floor, Chiyoda-ku, Tokyo, JPN, 101-0047
Gmo Prime Strategy Co Ltd, formerly known as Prime Strategy Co Ltd, is engaged in providing service that solves problems related to the operation of CMS such as WordPress for web staff, information system departments, web production companies and others.
83GF Score

Get the complete analysis for TSE:5250

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

円1,079.00
Price
円1,282.87
GF Value