General Packer Co (TSE:6267) Beneish M-Score: -2.49 (As of Jun. 27, 2026)


TSE:6267 General Packer Co Ltd TSE:6267
79 GF Score
Price 円3,770.00
GF Value 円3,452.16
Valuation Fairly Valued
! 2 Warning Signs
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What is General Packer Co Beneish M-Score?

General Packer Co TSE:6267 -0.26% 79 Beneish M-Score is -2.49 as of Jun. 27, 2026. GuruFocus rates TSE:6267 with a GF Score™ of 79/100 and a GF Value™ of 円3,452.16 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,926 Industrial Products companies, General Packer Co ranks better than 53.11% 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 -2.49 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:6267' s Beneish M-Score Range Over the Past 10 Years
Min: -2.91   Med: -2.41   Max: 0.21
Current: -2.49

During the past 13 years, the highest Beneish M-Score of General Packer Co was 0.21. The lowest was -2.91. And the median was -2.41.


General Packer Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for General Packer 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.

General Packer Co Beneish M-Score Chart

General Packer Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.91 -2.32 -1.87 -2.57 -2.49

General Packer Co Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 -2.57 0.00 -2.49 0.00

TSE:6267 vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, General Packer 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.


General Packer Co Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, General Packer Co's Beneish M-Score distribution charts can be found below:

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


TSE:6267
79GF Score
General Packer Co Ltd TSE:6267
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

General Packer 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 General Packer 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 * 0.6973+0.528 * 0.9496+0.404 * 1.0364+0.892 * 1.0258+0.115 * 1.0082
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.035652-0.327 * 0.7304
=-2.49

* 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 (Jul25) TTM:Last Year (Jul24) TTM:
Total Receivables was 円1,916 Mil.
Revenue was 円10,108 Mil.
Gross Profit was 円3,107 Mil.
Total Current Assets was 円8,221 Mil.
Total Assets was 円10,972 Mil.
Property, Plant and Equipment(Net PPE) was 円1,618 Mil.
Depreciation, Depletion and Amortization(DDA) was 円149 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円3,143 Mil.
Long-Term Debt & Capital Lease Obligation was 円13 Mil.
Net Income was 円799 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円408 Mil.
Total Receivables was 円2,679 Mil.
Revenue was 円9,854 Mil.
Gross Profit was 円2,876 Mil.
Total Current Assets was 円9,047 Mil.
Total Assets was 円11,902 Mil.
Property, Plant and Equipment(Net PPE) was 円1,668 Mil.
Depreciation, Depletion and Amortization(DDA) was 円155 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円4,589 Mil.
Long-Term Debt & Capital Lease Obligation was 円99 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)
=(1916.214 / 10108.411) / (2678.914 / 9853.84)
=0.189566 / 0.271865
=0.6973

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)
=(2875.993 / 9853.84) / (3107.026 / 10108.411)
=0.291865 / 0.30737
=0.9496

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 - (8221.162 + 1617.603) / 10971.903) / (1 - (9047.356 + 1668.359) / 11901.675)
=0.103276 / 0.099646
=1.0364

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
=10108.411 / 9853.84
=1.0258

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))
=(155.187 / (155.187 + 1668.359)) / (149.133 / (149.133 + 1617.603))
=0.085102 / 0.084412
=1.0082

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 / 10108.411) / (0 / 9853.84)
=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)
=((13.412 + 3143.049) / 10971.903) / ((98.979 + 4588.784) / 11901.675)
=0.287686 / 0.393874
=0.7304

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
=(799.349 - 0 - 408.184) / 10971.903
=0.035652

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.

General Packer Co has a M-score of -2.49 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 -2.49 mean?
General Packer Co (TSE:6267) has a Beneish M-Score of -2.49 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on General Packer Co and its competitors. According to the industry distribution chart, General Packer Co ranks #1372 out of 2926 companies in the Industrial Products industry, placing it in the top 46.9%.
Is General Packer Co's Beneish M-Score too high?
General Packer Co's current Beneish M-Score is -2.49. Based on the distribution chart, General Packer Co ranks #1372 out of 2926 companies in the Industrial Products industry, which is above the industry midpoint. Overall, General Packer Co has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does General Packer Co's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, General Packer Co ranks #1372 out of 2926 companies for Beneish M-Score. This puts General Packer Co in the upper 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 an Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 General Packer Co and its competitors. General Packer Co's current Beneish M-Score is -2.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is General Packer Co stock overvalued right now?
Based on GuruFocus' analysis, General Packer Co (TSE:6267) is currently considered Fairly Valued. The stock's GF Value™ is 円3,452.16, compared to a current price of 円3,770.00 — trading 9.2% above its estimated fair value. The current Beneish M-Score is -2.49. General Packer Co's overall GF Score™ is 79/100 with 2 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 General Packer Co (TSE:6267), the current Beneish M-Score is -2.49 as of Jun. 27, 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 General Packer Co (TSE:6267) Overvalued in 2026?

Based on GuruFocus' analysis, General Packer Co stock appears to be overvalued. The current stock price of 円3,770.00 is trading 9.2% above its estimated GF Value™ of 円3,452.16. GuruFocus considers General Packer Co to be Fairly Valued.

Key valuation signals for TSE:6267:

  • Beneish M-Score: -2.49
  • GF Value™: 円3,452.16 vs. price of 円3,770.00 (9.2% above fair value)
  • GF Score™: 79/100 with 2 warning signs

No single metric tells the full story. See the TSE:6267 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


General Packer Co Business Description

Address 65 Shinmei, Ubukuji, Aichi, Kitanagoya, JPN, 481-8601
General Packer Co Ltd is a Japan-based company in the manufacture and sale of various types of packaging machines and peripheral equipment; It is also engaged in the manufacture and sale of food processing and confectionery production machinery.
79GF Score

Get the complete analysis for TSE:6267

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

円3,770.00
Price
円3,452.16
GF Value