Laboro AI (TSE:5586) Beneish M-Score: -2.99 (As of Jul. 11, 2026)


TSE:5586 Laboro AI Inc TSE:5586
52 GF Score
Price 円859.00
GF Value 円1,521.98
Valuation Significantly Undervalued
View Full Analysis

What is Laboro AI Beneish M-Score?

Laboro AI TSE:5586 +2.75% 52 Beneish M-Score is -2.99 as of Jul. 11, 2026. GuruFocus rates TSE:5586 with a GF Score™ of 52/100 and a GF Value™ of 円1,521.98 (Significantly Undervalued). Among 2,627 Software companies, Laboro AI ranks better than 76.13% 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 -2.99 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:5586' s Beneish M-Score Range Over the Past 10 Years
Min: -2.99   Med: -1.92   Max: 14.77
Current: -2.99

During the past 5 years, the highest Beneish M-Score of Laboro AI was 14.77. The lowest was -2.99. And the median was -1.92.

Laboro AI Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Laboro AI'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.

Laboro AI Beneish M-Score Chart

Laboro AI Annual Data
Trend Sep21 Sep22 Sep23 Sep24 Sep25
Beneish M-Score
0.00 0.00 -1.92 14.77 -2.99

Laboro AI Semi-Annual Data
Sep21 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only 0.00 14.77 0.00 -2.99 0.00

TSE:5586 vs MSFT, ORCL, PLTR: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Laboro AI'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.

Laboro AI Beneish M-Score vs Software Industry

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

* The bar in red indicates where Laboro AI's Beneish M-Score falls into.


TSE:5586
52GF Score
Laboro AI Inc TSE:5586
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Laboro AI 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 Laboro AI 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 * 0.7649+0.528 * 1.0016+0.404 * 0.2512+0.892 * 1.2541+0.115 * 0.7614
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.024542-0.327 * 1.2209
=-2.99

* 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 (Sep25) TTM:Last Year (Sep24) TTM:
Total Receivables was 円553 Mil.
Revenue was 円1,900 Mil.
Gross Profit was 円1,272 Mil.
Total Current Assets was 円2,624 Mil.
Total Assets was 円2,813 Mil.
Property, Plant and Equipment(Net PPE) was 円81 Mil.
Depreciation, Depletion and Amortization(DDA) was 円37 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円265 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 Mil.
Net Income was 円147 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円216 Mil.
 Total Receivables was 円576 Mil.
Revenue was 円1,515 Mil.
Gross Profit was 円1,016 Mil.
Total Current Assets was 円2,110 Mil.
Total Assets was 円2,592 Mil.
Property, Plant and Equipment(Net PPE) was 円84 Mil.
Depreciation, Depletion and Amortization(DDA) was 円27 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円200 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 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)
=(552.508 / 1900.339) / (575.936 / 1515.258)
=0.290742 / 0.380091
=0.7649

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)
=(1015.976 / 1515.258) / (1272.094 / 1900.339)
=0.670497 / 0.669404
=1.0016

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 - (2623.661 + 81.105) / 2813.321) / (1 - (2109.626 + 83.865) / 2591.538)
=0.038586 / 0.153595
=0.2512

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
=1900.339 / 1515.258
=1.2541

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))
=(26.565 / (26.565 + 83.865)) / (37.463 / (37.463 + 81.105))
=0.24056 / 0.315962
=0.7614

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 / 1900.339) / (0 / 1515.258)
=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)
=((0 + 265.374) / 2813.321) / ((0 + 200.221) / 2591.538)
=0.094328 / 0.07726
=1.2209

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
=(146.802 - 0 - 215.846) / 2813.321
=-0.024542

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.

Laboro AI has a M-score of -2.99 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 -2.99 mean?
Laboro AI (TSE:5586) has a Beneish M-Score of -2.99 as of Jul. 11, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Laboro AI and its competitors. According to the industry distribution chart, Laboro AI ranks #627 out of 2627 companies in the Software industry, placing it in the top 23.9%.
Is Laboro AI's Beneish M-Score too high?
Laboro AI's current Beneish M-Score is -2.99. Based on the distribution chart, Laboro AI ranks #627 out of 2627 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Laboro AI has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Laboro AI's Beneish M-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, Laboro AI ranks #627 out of 2627 companies for Beneish M-Score. This places Laboro AI in the top 24% of its industry — outperforming the majority of peers. 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 Laboro AI and its competitors. Laboro AI's current Beneish M-Score is -2.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Laboro AI stock overvalued right now?
Based on GuruFocus' analysis, Laboro AI (TSE:5586) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,521.98, compared to a current price of 円859.00 — trading 43.6% below its estimated fair value. The current Beneish M-Score is -2.99. Laboro AI's overall GF Score™ is 52/100. 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 Laboro AI (TSE:5586), the current Beneish M-Score is -2.99 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 Laboro AI (TSE:5586) Overvalued in 2026?

Based on GuruFocus' analysis, Laboro AI stock appears to be undervalued. The current stock price of 円859.00 is trading 43.6% below its estimated GF Value™ of 円1,521.98. GuruFocus considers Laboro AI to be Significantly Undervalued.

Key valuation signals for TSE:5586:

  • Beneish M-Score: -2.99
  • GF Value™: 円1,521.98 vs. price of 円859.00 (43.6% below fair value)
  • GF Score™: 52/100

No single metric tells the full story. See the TSE:5586 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Laboro AI Business Description

Address 11-1 Ginza 8-chome, Chuo-ku, Tokyo, JPN, 104-0061
Laboro AI Inc is a Provider of developing business solutions using artificial intelligence technology intended to connect technology and business. The company also provides consulting services related to the utilization of artificial intelligence, which include planning, introduction, and execution support for AI utilization.
52GF Score

Get the complete analysis for TSE:5586

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

円859.00
Price
円1,521.98
GF Value