Inter Action (TSE:7725) Beneish M-Score: -3.50 (As of Jun. 27, 2026)


TSE:7725 Inter Action Corp TSE:7725
62 GF Score
Price 円1,811.00
GF Value 円862.21
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Inter Action Beneish M-Score?

Inter Action TSE:7725 -2.42% 62 Beneish M-Score is -3.50 as of Jun. 27, 2026. GuruFocus rates TSE:7725 with a GF Score™ of 62/100 and a GF Value™ of 円862.21 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,404 Hardware companies, Inter Action ranks better than 92.55% 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 -3.5 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:7725' s Beneish M-Score Range Over the Past 10 Years
Min: -3.65   Med: -2.21   Max: -1.65
Current: -3.5

During the past 13 years, the highest Beneish M-Score of Inter Action was -1.65. The lowest was -3.65. And the median was -2.21.


Inter Action Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Inter Action'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.

Inter Action Beneish M-Score Chart

Inter Action Annual Data
Trend May16 May17 May18 May19 May20 May21 May22 May23 May24 May25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.65 -2.06 -2.33 -1.65 -3.50

Inter Action 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 0.00 -3.50 0.00 0.00 0.00

TSE:7725 vs APH, GLW, TEL: Beneish M-Score Comparison

For the Electronic Components subindustry, Inter Action'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.


Inter Action Beneish M-Score vs Hardware Industry

For the Hardware industry and Technology sector, Inter Action's Beneish M-Score distribution charts can be found below:

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


TSE:7725
62GF Score
Inter Action Corp TSE:7725
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Inter Action 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 Inter Action 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 * 0.8847+0.528 * 0.9467+0.404 * 1.0215+0.892 * 0.8599+0.115 * 1.3407
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1351+4.679 * -0.189102-0.327 * 0.7097
=-3.50

* 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 (May25) TTM:Last Year (May24) TTM:
Total Receivables was 円866 Mil.
Revenue was 円6,669 Mil.
Gross Profit was 円3,004 Mil.
Total Current Assets was 円12,156 Mil.
Total Assets was 円13,656 Mil.
Property, Plant and Equipment(Net PPE) was 円785 Mil.
Depreciation, Depletion and Amortization(DDA) was 円167 Mil.
Selling, General, & Admin. Expense(SGA) was 円235 Mil.
Total Current Liabilities was 円1,496 Mil.
Long-Term Debt & Capital Lease Obligation was 円247 Mil.
Net Income was 円979 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円3,562 Mil.
Total Receivables was 円1,138 Mil.
Revenue was 円7,755 Mil.
Gross Profit was 円3,307 Mil.
Total Current Assets was 円12,308 Mil.
Total Assets was 円13,646 Mil.
Property, Plant and Equipment(Net PPE) was 円638 Mil.
Depreciation, Depletion and Amortization(DDA) was 円196 Mil.
Selling, General, & Admin. Expense(SGA) was 円241 Mil.
Total Current Liabilities was 円2,146 Mil.
Long-Term Debt & Capital Lease Obligation was 円307 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)
=(865.796 / 6668.651) / (1138.039 / 7754.732)
=0.129831 / 0.146754
=0.8847

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)
=(3306.983 / 7754.732) / (3004.082 / 6668.651)
=0.426447 / 0.450478
=0.9467

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 - (12155.541 + 785.027) / 13656.465) / (1 - (12307.932 + 637.535) / 13645.787)
=0.052422 / 0.051321
=1.0215

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
=6668.651 / 7754.732
=0.8599

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))
=(195.946 / (195.946 + 637.535)) / (166.929 / (166.929 + 785.027))
=0.235094 / 0.175354
=1.3407

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)
=(235.188 / 6668.651) / (240.938 / 7754.732)
=0.035268 / 0.03107
=1.1351

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)
=((246.916 + 1495.647) / 13656.465) / ((306.982 + 2146.306) / 13645.787)
=0.1276 / 0.179784
=0.7097

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
=(979.266 - 0 - 3561.737) / 13656.465
=-0.189102

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.

Inter Action has a M-score of -3.50 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 -3.50 mean?
Inter Action (TSE:7725) has a Beneish M-Score of -3.50 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Inter Action and its competitors. According to the industry distribution chart, Inter Action ranks #179 out of 2404 companies in the Hardware industry, placing it in the top 7.4%.
Is Inter Action's Beneish M-Score too high?
Inter Action's current Beneish M-Score is -3.50. Based on the distribution chart, Inter Action ranks #179 out of 2404 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Inter Action has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Inter Action's Beneish M-Score compare to APH and GLW?
According to the Hardware industry distribution chart, Inter Action ranks #179 out of 2404 companies for Beneish M-Score. This places Inter Action in the top 7% 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 a Hardware company?
A good Beneish M-Score depends on the Hardware 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 Inter Action and its competitors. Inter Action's current Beneish M-Score is -3.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Inter Action stock overvalued right now?
Based on GuruFocus' analysis, Inter Action (TSE:7725) is currently considered Significantly Overvalued. The stock's GF Value™ is 円862.21, compared to a current price of 円1,811.00 — trading 110% above its estimated fair value. The current Beneish M-Score is -3.50. Inter Action's overall GF Score™ is 62/100 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 Inter Action (TSE:7725), the current Beneish M-Score is -3.50 as of Jun. 27, 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 Inter Action (TSE:7725) Overvalued in 2026?

Based on GuruFocus' analysis, Inter Action stock appears to be overvalued. The current stock price of 円1,811.00 is trading 110% above its estimated GF Value™ of 円862.21. GuruFocus considers Inter Action to be Significantly Overvalued.

Key valuation signals for TSE:7725:

  • Beneish M-Score: -3.50
  • GF Value™: 円862.21 vs. price of 円1,811.00 (110% above fair value)
  • GF Score™: 62/100 with 4 warning signs

No single metric tells the full story. See the TSE:7725 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Inter Action Business Description

Address 1-1, Fukuura, Kanazawa-ku, Yokohama-shi, Kanagawa-ken, JPN, 236-0004
Inter Action Corp is engaged in IoT related business, environmental energy business which include drying and deodorizing equipment for exhaust gas treatment equipment, and industry 4.0 promotion project which include precision anti-vibration device, 3D modelling design, and gear testing machine.
62GF Score

Get the complete analysis for TSE:7725

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

円1,811.00
Price
円862.21
GF Value