Global Style Co (TSE:7126) Beneish M-Score: -2.56 (As of Jul. 15, 2026)

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TSE:7126 Global Style Co Ltd TSE:7126
71 GF Score
Price 円1,537.00
GF Value 円2,106.82
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Global Style Co Beneish M-Score?

Global Style Co TSE:7126 +0.46% 71 Beneish M-Score is -2.56 as of Jul. 15, 2026. GuruFocus rates TSE:7126 with a GF Score™ of 71/100 and a GF Value™ of 円2,106.82 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 998 Manufacturing - Apparel & Accessories companies, Global Style Co ranks better than 52.71% 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 -2.56 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:7126' s Beneish M-Score Range Over the Past 10 Years
Min: -2.9   Med: -2.56   Max: -2.28
Current: -2.56

During the past 7 years, the highest Beneish M-Score of Global Style Co was -2.28. The lowest was -2.90. And the median was -2.56.


Global Style Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Global Style 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.

Global Style Co Beneish M-Score Chart

Global Style Co Annual Data
Trend Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Beneish M-Score
Get a 7-Day Free Trial -2.90 -2.56 -2.28 -2.51 -2.56

Global Style Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 -2.56 0.00 0.00 0.00

TSE:7126 vs RL, LEVI, VFC: Beneish M-Score Comparison

For the Apparel Manufacturing subindustry, Global Style 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.


Global Style Co Beneish M-Score vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Global Style Co's Beneish M-Score distribution charts can be found below:

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


TSE:7126
71GF Score
Global Style Co Ltd TSE:7126
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Global Style 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 Global Style 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 * 1.0051+0.528 * 0.9614+0.404 * 1.058+0.892 * 1.0262+0.115 * 0.9301
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.029831-0.327 * 0.8928
=-2.56

* 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324 Mil.
Revenue was 円11,460 Mil.
Gross Profit was 円6,394 Mil.
Total Current Assets was 円3,748 Mil.
Total Assets was 円7,459 Mil.
Property, Plant and Equipment(Net PPE) was 円3,484 Mil.
Depreciation, Depletion and Amortization(DDA) was 円251 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円3,542 Mil.
Long-Term Debt & Capital Lease Obligation was 円563 Mil.
Net Income was 円503 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円726 Mil.
Total Receivables was 円314 Mil.
Revenue was 円11,168 Mil.
Gross Profit was 円5,990 Mil.
Total Current Assets was 円3,810 Mil.
Total Assets was 円7,512 Mil.
Property, Plant and Equipment(Net PPE) was 円3,486 Mil.
Depreciation, Depletion and Amortization(DDA) was 円232 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円3,683 Mil.
Long-Term Debt & Capital Lease Obligation was 円947 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)
=(323.714 / 11460.35) / (313.851 / 11167.786)
=0.028246 / 0.028103
=1.0051

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)
=(5989.736 / 11167.786) / (6393.633 / 11460.35)
=0.536341 / 0.557892
=0.9614

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 - (3748.345 + 3484.132) / 7459.188) / (1 - (3810.095 + 3486.445) / 7512.354)
=0.030394 / 0.028728
=1.058

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
=11460.35 / 11167.786
=1.0262

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))
=(232.473 / (232.473 + 3486.445)) / (251.033 / (251.033 + 3484.132))
=0.062511 / 0.067208
=0.9301

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 / 11460.35) / (0 / 11167.786)
=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)
=((562.8 + 3541.645) / 7459.188) / ((946.546 + 3683.431) / 7512.354)
=0.550254 / 0.616315
=0.8928

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
=(503.146 - 0 - 725.661) / 7459.188
=-0.029831

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.

Global Style Co has a M-score of -2.56 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 -2.56 mean?
Global Style Co (TSE:7126) has a Beneish M-Score of -2.56 as of Jul. 15, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Global Style Co and its competitors. According to the industry distribution chart, Global Style Co ranks #472 out of 998 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 47.3%.
Is Global Style Co's Beneish M-Score too high?
Global Style Co's current Beneish M-Score is -2.56. Based on the distribution chart, Global Style Co ranks #472 out of 998 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Global Style Co has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Global Style Co's Beneish M-Score compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Global Style Co ranks #472 out of 998 companies for Beneish M-Score. This puts Global Style 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 a Manufacturing - Apparel & Accessories company?
A good Beneish M-Score depends on the Manufacturing - Apparel & Accessories 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 Global Style Co and its competitors. Global Style Co's current Beneish M-Score is -2.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Global Style Co stock overvalued right now?
Based on GuruFocus' analysis, Global Style Co (TSE:7126) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,106.82, compared to a current price of 円1,537.00 — trading 27% below its estimated fair value. The current Beneish M-Score is -2.56. Global Style Co's overall GF Score™ is 71/100 with 4 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 Global Style Co (TSE:7126), the current Beneish M-Score is -2.56 as of Jul. 15, 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 Global Style Co (TSE:7126) Overvalued in 2026?

Based on GuruFocus' analysis, Global Style Co stock appears to be undervalued. The current stock price of 円1,537.00 is trading 27% below its estimated GF Value™ of 円2,106.82. GuruFocus considers Global Style Co to be Modestly Undervalued.

Key valuation signals for TSE:7126:

  • Beneish M-Score: -2.56
  • GF Value™: 円2,106.82 vs. price of 円1,537.00 (27% below fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the TSE:7126 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Global Style Co Business Description

Address 3-5-1 Awaji-cho, Chuo-ku, Osaka, JPN, 541-0047
Global Style Co Ltd is engaged in the planning and sale of made-to-order suits and shirts for men, women, children and juniors. Its product portfolio comprises made-to-order suits, made-to-order shirts, made-to-order coats and made-to-order shoes, and ready-made products such as ties, belts, shoes, etc.
71GF Score

Get the complete analysis for TSE:7126

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

円1,537.00
Price
円2,106.82
GF Value