Yorozu (TSE:7294) Beneish M-Score: -2.72 (As of Jul. 21, 2026)

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TSE:7294 Yorozu Corp TSE:7294
66 GF Score
Price 円885.00
GF Value 円1,038.57
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Yorozu Beneish M-Score?

Yorozu TSE:7294 +0.45% 66 Beneish M-Score is -2.72 as of Jul. 21, 2026. GuruFocus rates TSE:7294 with a GF Score™ of 66/100 and a GF Value™ of 円1,038.57 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,274 Vehicles & Parts companies, Yorozu ranks better than 66.56% 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 -2.72 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:7294' s Beneish M-Score Range Over the Past 10 Years
Min: -3.38   Med: -2.97   Max: -2.31
Current: -2.72

During the past 13 years, the highest Beneish M-Score of Yorozu was -2.31. The lowest was -3.38. And the median was -2.97.


Yorozu Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Yorozu'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.

Yorozu Beneish M-Score Chart

Yorozu 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 -2.99 -2.31 -2.76 -3.19 -2.72

Yorozu 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 -3.19 0.00 0.00 0.00 -2.72

TSE:7294 vs ORLY, AZO: Beneish M-Score Comparison

For the Auto Parts subindustry, Yorozu'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.


Yorozu Beneish M-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Yorozu's Beneish M-Score distribution charts can be found below:

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


TSE:7294
66GF Score
Yorozu Corp TSE:7294
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yorozu 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 Yorozu 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 * 0.9914+0.528 * 0.8258+0.404 * 1.0794+0.892 * 0.9883+0.115 * 1.2227
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.043101-0.327 * 0.9685
=-2.72

* 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29,538 Mil.
Revenue was 円176,330 Mil.
Gross Profit was 円20,086 Mil.
Total Current Assets was 円81,649 Mil.
Total Assets was 円138,258 Mil.
Property, Plant and Equipment(Net PPE) was 円45,898 Mil.
Depreciation, Depletion and Amortization(DDA) was 円6,108 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円42,029 Mil.
Long-Term Debt & Capital Lease Obligation was 円29,008 Mil.
Net Income was 円2,075 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円8,034 Mil.
Total Receivables was 円30,147 Mil.
Revenue was 円178,414 Mil.
Gross Profit was 円16,784 Mil.
Total Current Assets was 円81,159 Mil.
Total Assets was 円136,601 Mil.
Property, Plant and Equipment(Net PPE) was 円45,638 Mil.
Depreciation, Depletion and Amortization(DDA) was 円7,653 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円51,292 Mil.
Long-Term Debt & Capital Lease Obligation was 円21,173 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)
=(29538 / 176330) / (30147 / 178414)
=0.167515 / 0.168972
=0.9914

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)
=(16784 / 178414) / (20086 / 176330)
=0.094073 / 0.113911
=0.8258

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 - (81649 + 45898) / 138258) / (1 - (81159 + 45638) / 136601)
=0.077471 / 0.071771
=1.0794

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
=176330 / 178414
=0.9883

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))
=(7653 / (7653 + 45638)) / (6108 / (6108 + 45898))
=0.143608 / 0.117448
=1.2227

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 / 176330) / (0 / 178414)
=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)
=((29008 + 42029) / 138258) / ((21173 + 51292) / 136601)
=0.5138 / 0.530487
=0.9685

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
=(2075 - 0 - 8034) / 138258
=-0.043101

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.

Yorozu has a M-score of -2.72 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 -2.72 mean?
Yorozu (TSE:7294) has a Beneish M-Score of -2.72 as of Jul. 21, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Yorozu and its competitors. According to the industry distribution chart, Yorozu ranks #426 out of 1274 companies in the Vehicles & Parts industry, placing it in the top 33.4%.
Is Yorozu's Beneish M-Score too high?
Yorozu's current Beneish M-Score is -2.72. Based on the distribution chart, Yorozu ranks #426 out of 1274 companies in the Vehicles & Parts industry, which is above the industry midpoint. Overall, Yorozu has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Yorozu's Beneish M-Score compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Yorozu ranks #426 out of 1274 companies for Beneish M-Score. This puts Yorozu 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 Yorozu and its competitors. Yorozu's current Beneish M-Score is -2.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yorozu stock overvalued right now?
Based on GuruFocus' analysis, Yorozu (TSE:7294) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,038.57, compared to a current price of 円885.00 — trading 14.8% below its estimated fair value. The current Beneish M-Score is -2.72. Yorozu's overall GF Score™ is 66/100 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 Yorozu (TSE:7294), the current Beneish M-Score is -2.72 as of Jul. 21, 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 Yorozu (TSE:7294) Overvalued in 2026?

Based on GuruFocus' analysis, Yorozu stock appears to be undervalued. The current stock price of 円885.00 is trading 14.8% below its estimated GF Value™ of 円1,038.57. GuruFocus considers Yorozu to be Modestly Undervalued.

Key valuation signals for TSE:7294:

  • Beneish M-Score: -2.72
  • GF Value™: 円1,038.57 vs. price of 円885.00 (14.8% below fair value)
  • GF Score™: 66/100 with 2 warning signs

No single metric tells the full story. See the TSE:7294 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yorozu Business Description

Address 3-7-60 Tarumachi Kohoku-ku, Yokohama-shi, Kanagawa, JPN, 222-8560
Yorozu Corp is a manufacturer of automotive parts and components. The company produces front and rear suspension members, rear beams, links, oil pans, break paddles, frames and frame components, rear cab mounts and links, and front frames used in cars, pickup cars, trucks, and tractors. Next to its auto part business, the company manufactures dies and equipment for metal production purposes. The company operates in three major markets--Japan, the Americas, and Asia--all of which contribute equally to the company's top line.
66GF Score

Get the complete analysis for TSE:7294

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

円885.00
Price
円1,038.57
GF Value