IDOM (TSE:7599) Beneish M-Score: -2.37 (As of Jul. 09, 2026)


TSE:7599 IDOM Inc TSE:7599
83 GF Score
Price 円1,446.00
GF Value 円1,354.06
Valuation Fairly Valued
! 7 Warning Signs
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What is IDOM Beneish M-Score?

IDOM TSE:7599 +2.26% 83 Beneish M-Score is -2.37 as of Jul. 09, 2026. GuruFocus rates TSE:7599 with a GF Score™ of 83/100 and a GF Value™ of 円1,354.06 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,278 Vehicles & Parts companies, IDOM ranks worse than 64.16% 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 -2.37 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:7599' s Beneish M-Score Range Over the Past 10 Years
Min: -2.92   Med: -2.41   Max: -0.38
Current: -2.37

During the past 13 years, the highest Beneish M-Score of IDOM was -0.38. The lowest was -2.92. And the median was -2.41.


IDOM Beneish M-Score Historical Data

* Premium members only.

The historical data trend for IDOM'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.

IDOM Beneish M-Score Chart

IDOM Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.56 -2.50 -0.38 -0.93 -2.37

IDOM Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 -0.93 0.00 0.00 0.00 -2.37

TSE:7599 vs CVNA, PAG, ALTB: Beneish M-Score Comparison

For the Auto & Truck Dealerships subindustry, IDOM'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.


IDOM Beneish M-Score vs Vehicles & Parts Industry

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

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


TSE:7599
83GF Score
IDOM Inc TSE:7599
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

IDOM 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 IDOM 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 * 1.003+0.528 * 1.043+0.404 * 0.8912+0.892 * 1.1331+0.115 * 1.0642
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.003244-0.327 * 1.0467
=-2.37

* 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 (Feb26) TTM:Last Year (Feb25) TTM:
Total Receivables was 円30,671 Mil.
Revenue was 円562,774 Mil.
Gross Profit was 円96,336 Mil.
Total Current Assets was 円191,621 Mil.
Total Assets was 円263,569 Mil.
Property, Plant and Equipment(Net PPE) was 円54,297 Mil.
Depreciation, Depletion and Amortization(DDA) was 円4,221 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円82,112 Mil.
Long-Term Debt & Capital Lease Obligation was 円86,720 Mil.
Net Income was 円11,914 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円11,059 Mil.
Total Receivables was 円26,989 Mil.
Revenue was 円496,678 Mil.
Gross Profit was 円88,675 Mil.
Total Current Assets was 円164,358 Mil.
Total Assets was 円220,041 Mil.
Property, Plant and Equipment(Net PPE) was 円39,149 Mil.
Depreciation, Depletion and Amortization(DDA) was 円3,255 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円70,389 Mil.
Long-Term Debt & Capital Lease Obligation was 円64,273 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)
=(30671 / 562774) / (26989 / 496678)
=0.0545 / 0.054339
=1.003

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)
=(88675 / 496678) / (96336 / 562774)
=0.178536 / 0.171181
=1.043

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 - (191621 + 54297) / 263569) / (1 - (164358 + 39149) / 220041)
=0.066969 / 0.075141
=0.8912

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
=562774 / 496678
=1.1331

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))
=(3255 / (3255 + 39149)) / (4221 / (4221 + 54297))
=0.076762 / 0.072132
=1.0642

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 / 562774) / (0 / 496678)
=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)
=((86720 + 82112) / 263569) / ((64273 + 70389) / 220041)
=0.640561 / 0.611986
=1.0467

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
=(11914 - 0 - 11059) / 263569
=0.003244

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.

IDOM has a M-score of -2.37 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 -2.37 mean?
IDOM (TSE:7599) has a Beneish M-Score of -2.37 as of Jul. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on IDOM and its competitors. According to the industry distribution chart, IDOM ranks #820 out of 1278 companies in the Vehicles & Parts industry, placing it in the top 64.2%.
Is IDOM's Beneish M-Score too high?
IDOM's current Beneish M-Score is -2.37. Based on the distribution chart, IDOM ranks #820 out of 1278 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, IDOM has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does IDOM's Beneish M-Score compare to CVNA and PAG?
According to the Vehicles & Parts industry distribution chart, IDOM ranks #820 out of 1278 companies for Beneish M-Score. This places IDOM 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 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 IDOM and its competitors. IDOM's current Beneish M-Score is -2.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is IDOM stock overvalued right now?
Based on GuruFocus' analysis, IDOM (TSE:7599) is currently considered Fairly Valued. The stock's GF Value™ is 円1,354.06, compared to a current price of 円1,446.00 — trading 6.8% above its estimated fair value. The current Beneish M-Score is -2.37. IDOM's overall GF Score™ is 83/100 with 7 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 IDOM (TSE:7599), the current Beneish M-Score is -2.37 as of Jul. 09, 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 IDOM (TSE:7599) Overvalued in 2026?

Based on GuruFocus' analysis, IDOM stock appears to be overvalued. The current stock price of 円1,446.00 is trading 6.8% above its estimated GF Value™ of 円1,354.06. GuruFocus considers IDOM to be Fairly Valued.

Key valuation signals for TSE:7599:

  • Beneish M-Score: -2.37
  • GF Value™: 円1,354.06 vs. price of 円1,446.00 (6.8% above fair value)
  • GF Score™: 83/100 with 7 warning signs

No single metric tells the full story. See the TSE:7599 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


IDOM Business Description

Address 2-7-2 Marunouchi, JP Tower 26th Floor, Chiyoda-ku, Tokyo, JPN, 100-7026
IDOM Inc is principally engaged in the buying and selling of used cars throughout Japan. The company's business activities include automobile purchase business, car sales business, and other business related to automobile distribution. It purchases pre-owned cars from general customers and then sells them to corporate clients, franchisees, and other general customers through nationwide auctions. The group's subsidiaries are engaged in auto loan service and insurance agency service.
83GF Score

Get the complete analysis for TSE:7599

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

円1,446.00
Price
円1,354.06
GF Value