Sinfonia Technology Co (TSE:6507) Beneish M-Score: -2.25 (As of Jun. 26, 2026)


TSE:6507 Sinfonia Technology Co Ltd TSE:6507
78 GF Score
Price 円15,920.00
GF Value 円6,612.91
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Sinfonia Technology Co Beneish M-Score?

Sinfonia Technology Co TSE:6507 +2.18% 78 Beneish M-Score is -2.25 as of Jun. 26, 2026. GuruFocus rates TSE:6507 with a GF Score™ of 78/100 and a GF Value™ of 円6,612.91 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,926 Industrial Products companies, Sinfonia Technology Co ranks worse than 66.06% 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 -2.25 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:6507' s Beneish M-Score Range Over the Past 10 Years
Min: -2.84   Med: -2.42   Max: -2.25
Current: -2.25

During the past 13 years, the highest Beneish M-Score of Sinfonia Technology Co was -2.25. The lowest was -2.84. And the median was -2.42.


Sinfonia Technology Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Sinfonia 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.

Sinfonia Technology Co Beneish M-Score Chart

Sinfonia Technology Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.32 -2.35 -2.56 -2.43 -2.25

Sinfonia Technology Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 -2.43 0.00 0.00 0.00 -2.25

TSE:6507 vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Sinfonia 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.


Sinfonia Technology Co Beneish M-Score vs Industrial Products Industry

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

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


TSE:6507
78GF Score
Sinfonia Technology Co Ltd TSE:6507
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sinfonia 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 Sinfonia 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 * 1.0123+0.528 * 0.9274+0.404 * 1.2469+0.892 * 1.0759+0.115 * 1.0744
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.01001-0.327 * 0.885
=-2.25

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was 円37,041 Mil.
Revenue was 円128,197 Mil.
Gross Profit was 円36,956 Mil.
Total Current Assets was 円82,700 Mil.
Total Assets was 円158,740 Mil.
Property, Plant and Equipment(Net PPE) was 円43,639 Mil.
Depreciation, Depletion and Amortization(DDA) was 円3,244 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円41,799 Mil.
Long-Term Debt & Capital Lease Obligation was 円8,813 Mil.
Net Income was 円14,498 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円12,909 Mil.
Total Receivables was 円34,010 Mil.
Revenue was 円119,150 Mil.
Gross Profit was 円31,855 Mil.
Total Current Assets was 円77,049 Mil.
Total Assets was 円136,467 Mil.
Property, Plant and Equipment(Net PPE) was 円37,079 Mil.
Depreciation, Depletion and Amortization(DDA) was 円2,978 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円38,296 Mil.
Long-Term Debt & Capital Lease Obligation was 円10,869 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)
=(37041 / 128197) / (34010 / 119150)
=0.288938 / 0.285439
=1.0123

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)
=(31855 / 119150) / (36956 / 128197)
=0.267352 / 0.288275
=0.9274

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 - (82700 + 43639) / 158740) / (1 - (77049 + 37079) / 136467)
=0.204114 / 0.163695
=1.2469

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
=128197 / 119150
=1.0759

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))
=(2978 / (2978 + 37079)) / (3244 / (3244 + 43639))
=0.074344 / 0.069194
=1.0744

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 / 128197) / (0 / 119150)
=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)
=((8813 + 41799) / 158740) / ((10869 + 38296) / 136467)
=0.318836 / 0.36027
=0.885

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
=(14498 - 0 - 12909) / 158740
=0.01001

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.

Sinfonia Technology Co has a M-score of -2.25 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 -2.25 mean?
Sinfonia Technology Co (TSE:6507) has a Beneish M-Score of -2.25 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sinfonia Technology Co and its competitors. According to the industry distribution chart, Sinfonia Technology Co ranks #1933 out of 2926 companies in the Industrial Products industry, placing it in the top 66.1%.
Is Sinfonia Technology Co's Beneish M-Score too high?
Sinfonia Technology Co's current Beneish M-Score is -2.25. Based on the distribution chart, Sinfonia Technology Co ranks #1933 out of 2926 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Sinfonia Technology Co has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sinfonia Technology Co's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Sinfonia Technology Co ranks #1933 out of 2926 companies for Beneish M-Score. This places Sinfonia 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 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 Sinfonia Technology Co and its competitors. Sinfonia Technology Co's current Beneish M-Score is -2.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sinfonia Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Sinfonia Technology Co (TSE:6507) is currently considered Significantly Overvalued. The stock's GF Value™ is 円6,612.91, compared to a current price of 円15,920.00 — trading 140.7% above its estimated fair value. The current Beneish M-Score is -2.25. Sinfonia Technology Co's overall GF Score™ is 78/100 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 Sinfonia Technology Co (TSE:6507), the current Beneish M-Score is -2.25 as of Jun. 26, 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 Sinfonia Technology Co (TSE:6507) Overvalued in 2026?

Based on GuruFocus' analysis, Sinfonia Technology Co stock appears to be overvalued. The current stock price of 円15,920.00 is trading 140.7% above its estimated GF Value™ of 円6,612.91. GuruFocus considers Sinfonia Technology Co to be Significantly Overvalued.

Key valuation signals for TSE:6507:

  • Beneish M-Score: -2.25
  • GF Value™: 円6,612.91 vs. price of 円15,920.00 (140.7% above fair value)
  • GF Score™: 78/100 with 5 warning signs

No single metric tells the full story. See the TSE:6507 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sinfonia Technology Co Business Description

Address Shiba NBF Tower, 1-30, Shiba-daimon 1-chome, Minato-ku, Tokyo, JPN, 105-8564
Sinfonia Technology Co Ltd is a Japan-based company, engages in the manufacture and sale of electronic equipment. Its product includes industrial electrical equipment, co-generation systems, metal thermal-processing devices, semiconductor-related manufacturing equipment, vibratory conveyor systems and control computers. It operates in Aerospace, Industrial Transportation, Clutch Brakes and Liquid-Crystal manufacturing equipment.
78GF Score

Get the complete analysis for TSE:6507

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

円15,920.00
Price
円6,612.91
GF Value