Siriusvision Co (TSE:6276) Beneish M-Score: -4.25 (As of Jul. 13, 2026)


TSE:6276 Siriusvision Co Ltd TSE:6276
58 GF Score
Price 円320.00
GF Value 円373.84
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Siriusvision Co Beneish M-Score?

Siriusvision Co TSE:6276 +2.89% 58 Beneish M-Score is -4.25 as of Jul. 13, 2026. GuruFocus rates TSE:6276 with a GF Score™ of 58/100 and a GF Value™ of 円373.84 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 2,912 Industrial Products companies, Siriusvision Co ranks better than 97.22% 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 -4.25 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:6276' s Beneish M-Score Range Over the Past 10 Years
Min: -4.25   Med: -2.47   Max: -1.1
Current: -4.25

During the past 13 years, the highest Beneish M-Score of Siriusvision Co was -1.10. The lowest was -4.25. And the median was -2.47.


Siriusvision Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Siriusvision 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.

Siriusvision Co Beneish M-Score Chart

Siriusvision Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.67 -2.29 -1.41 -3.39 -4.25

Siriusvision Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 -4.25 0.00

TSE:6276 vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Siriusvision 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.


Siriusvision Co Beneish M-Score vs Industrial Products Industry

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

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


TSE:6276
58GF Score
Siriusvision Co Ltd TSE:6276
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Siriusvision 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 Siriusvision 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 * 1.0538+0.528 * 1.0035+0.404 * 0.7593+0.892 * 0.892+0.115 * 0.454
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.298012-0.327 * 1.5349
=-4.25

* 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271 Mil.
Revenue was 円2,065 Mil.
Gross Profit was 円1,007 Mil.
Total Current Assets was 円2,087 Mil.
Total Assets was 円2,576 Mil.
Property, Plant and Equipment(Net PPE) was 円2 Mil.
Depreciation, Depletion and Amortization(DDA) was 円74 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円628 Mil.
Long-Term Debt & Capital Lease Obligation was 円57 Mil.
Net Income was 円-731 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円36 Mil.
Total Receivables was 円288 Mil.
Revenue was 円2,315 Mil.
Gross Profit was 円1,133 Mil.
Total Current Assets was 円2,242 Mil.
Total Assets was 円3,194 Mil.
Property, Plant and Equipment(Net PPE) was 円156 Mil.
Depreciation, Depletion and Amortization(DDA) was 円123 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円483 Mil.
Long-Term Debt & Capital Lease Obligation was 円70 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)
=(270.907 / 2064.763) / (288.2 / 2314.764)
=0.131205 / 0.124505
=1.0538

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)
=(1133.338 / 2314.764) / (1007.387 / 2064.763)
=0.489613 / 0.487895
=1.0035

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 - (2086.906 + 2.174) / 2576.031) / (1 - (2242.399 + 156.193) / 3193.608)
=0.189031 / 0.24894
=0.7593

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
=2064.763 / 2314.764
=0.892

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))
=(123.218 / (123.218 + 156.193)) / (73.603 / (73.603 + 2.174))
=0.440992 / 0.971311
=0.454

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 / 2064.763) / (0 / 2314.764)
=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)
=((56.828 + 627.501) / 2576.031) / ((70.134 + 482.611) / 3193.608)
=0.265652 / 0.173079
=1.5349

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
=(-731.214 - 0 - 36.473) / 2576.031
=-0.298012

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.

Siriusvision Co has a M-score of -4.25 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 -4.25 mean?
Siriusvision Co (TSE:6276) has a Beneish M-Score of -4.25 as of Jul. 13, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Siriusvision Co and its competitors. According to the industry distribution chart, Siriusvision Co ranks #81 out of 2912 companies in the Industrial Products industry, placing it in the top 2.8%.
Is Siriusvision Co's Beneish M-Score too high?
Siriusvision Co's current Beneish M-Score is -4.25. Based on the distribution chart, Siriusvision Co ranks #81 out of 2912 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Siriusvision Co has a GF Score™ of 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Siriusvision Co's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Siriusvision Co ranks #81 out of 2912 companies for Beneish M-Score. This places Siriusvision Co in the top 3% 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 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 Siriusvision Co and its competitors. Siriusvision Co's current Beneish M-Score is -4.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Siriusvision Co stock overvalued right now?
Based on GuruFocus' analysis, Siriusvision Co (TSE:6276) is currently considered Modestly Undervalued. The stock's GF Value™ is 円373.84, compared to a current price of 円320.00 — trading 14.4% below its estimated fair value. The current Beneish M-Score is -4.25. Siriusvision Co's overall GF Score™ is 58/100 with 5 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 Siriusvision Co (TSE:6276), the current Beneish M-Score is -4.25 as of Jul. 13, 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 Siriusvision Co (TSE:6276) Overvalued in 2026?

Based on GuruFocus' analysis, Siriusvision Co stock appears to be undervalued. The current stock price of 円320.00 is trading 14.4% below its estimated GF Value™ of 円373.84. GuruFocus considers Siriusvision Co to be Modestly Undervalued.

Key valuation signals for TSE:6276:

  • Beneish M-Score: -4.25
  • GF Value™: 円373.84 vs. price of 円320.00 (14.4% below fair value)
  • GF Score™: 58/100 with 5 warning signs

No single metric tells the full story. See the TSE:6276 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Siriusvision Co Business Description

Address 1189-4 Nippacho, Kohoku Ward, Kanagawa Prefecture, Yokohama-shi, JPN, 222-0057
Siriusvision Co Ltd is engaged in the business of providing solutions and systems for print quality, label inspection, card inspection, container inspection, molded product inspection, and other products.
58GF Score

Get the complete analysis for TSE:6276

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

円320.00
Price
円373.84
GF Value