Kuroda Precision Industries (TSE:7726) Beneish M-Score: -2.15 (As of Jul. 12, 2026)

What is Kuroda Precision Industries Beneish M-Score?

Kuroda Precision Industries TSE:7726 -2.03% 62 Beneish M-Score is -2.15 as of Jul. 12, 2026. GuruFocus rates TSE:7726 with a GF Score™ of 62/100 and a GF Value™ of 円1,252.12 (Modestly Overvalued). The stock has 10 warning signs investors should review. Among 2,913 Industrial Products companies, Kuroda Precision Industries ranks worse than 71.06% 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 -2.15 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

TSE:7726' s Beneish M-Score Range Over the Past 10 Years
Min: -2.81 Med: -2.5 Max: -2.15
Current: -2.15

During the past 13 years, the highest Beneish M-Score of Kuroda Precision Industries was -2.15. The lowest was -2.81. And the median was -2.50.

Kuroda Precision Industries Beneish M-Score Related Terms

Kuroda Precision Industries Beneish M-Score Historical Data

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The historical data trend for Kuroda Precision Industries'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.

Kuroda Precision Industries Beneish M-Score Chart

Kuroda Precision Industries Annual Data

Trend

Mar17

Mar18

Mar19

Mar20

Mar21

Mar22

Mar23

Mar24

Mar25

Mar26

Beneish M-Score

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-2.81

-2.46

-2.27

-2.74

-2.15

Kuroda Precision Industries Semi-Annual Data
	Sep16	Mar17	Sep17	Mar18	Sep18	Mar19	Sep19	Mar20	Sep20	Mar21	Sep21	Mar22	Sep22	Mar23	Sep23	Mar24	Sep24	Mar25	Sep25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															-2.27	0.00	-2.74	0.00	-2.15

TSE:7726 vs SNA, RBC, LECO: Beneish M-Score Comparison

For the Tools & Accessories subindustry, Kuroda Precision Industries'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.

Kuroda Precision Industries Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Kuroda Precision Industries's Beneish M-Score distribution charts can be found below:

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

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62GF Score

Kuroda Precision Industries Ltd TSE:7726

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Kuroda Precision Industries 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 Kuroda Precision Industries for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 1.0964

0.528 * 1.1879

0.404 * 0.9809

0.892 * 1.1283

0.115 * 0.9355

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1

4.679 * 0.01774

0.327 * 1.1143

-2.15

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was 円5,154 Mil.
Revenue was 円19,502 Mil.
Gross Profit was 円3,892 Mil.
Total Current Assets was 円14,524 Mil.
Total Assets was 円29,204 Mil.
Property, Plant and Equipment(Net PPE) was 円10,551 Mil.
Depreciation, Depletion and Amortization(DDA) was 円1,229 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円9,535 Mil.
Long-Term Debt & Capital Lease Obligation was 円5,808 Mil.
Net Income was 円-97 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円-615 Mil.

Total Receivables was 円4,167 Mil.
Revenue was 円17,284 Mil.
Gross Profit was 円4,097 Mil.
Total Current Assets was 円13,054 Mil.
Total Assets was 円26,160 Mil.
Property, Plant and Equipment(Net PPE) was 円9,335 Mil.
Depreciation, Depletion and Amortization(DDA) was 円1,009 Mil.
Selling, General, & Admin. Expense(SGA) was 円0 Mil.
Total Current Liabilities was 円8,470 Mil.
Long-Term Debt & Capital Lease Obligation was 円3,865 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)
	=	(5154.232 / 19501.818)	/	(4166.508 / 17284.135)
	=	0.264295	/	0.24106
	=	1.0964

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)
	=	(4097.083 / 17284.135)	/	(3891.674 / 19501.818)
	=	0.237043	/	0.199554
	=	1.1879

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 - (14523.809 + 10551.171) / 29203.561)	/	(1 - (13054.229 + 9335.195) / 26159.58)
	=	0.141373	/	0.144121
	=	0.9809

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
	=	19501.818	/	17284.135
	=	1.1283

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))
	=	(1009.444 / (1009.444 + 9335.195))	/	(1228.748 / (1228.748 + 10551.171))
	=	0.097581	/	0.104309
	=	0.9355

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 / 19501.818)	/	(0 / 17284.135)
	=	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)
	=	((5808.119 + 9535.294) / 29203.561)	/	((3864.731 + 8469.953) / 26159.58)
	=	0.525395	/	0.471517
	=	1.1143

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
	=	(-96.656 - 0	-	-614.732)	/	29203.561
	=	0.01774

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.

Kuroda Precision Industries has a M-score of -2.15 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 -2.15 mean?

Kuroda Precision Industries (TSE:7726) has a Beneish M-Score of -2.15 as of Jul. 12, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Kuroda Precision Industries and its competitors. According to the industry distribution chart, Kuroda Precision Industries ranks #2070 out of 2913 companies in the Industrial Products industry, placing it in the top 71.1%.

Is Kuroda Precision Industries' Beneish M-Score too high?

Kuroda Precision Industries' current Beneish M-Score is -2.15. Based on the distribution chart, Kuroda Precision Industries ranks #2070 out of 2913 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Kuroda Precision Industries has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Kuroda Precision Industries' Beneish M-Score compare to SNA and RBC?

According to the Industrial Products industry distribution chart, Kuroda Precision Industries ranks #2070 out of 2913 companies for Beneish M-Score. This places Kuroda Precision Industries 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 Kuroda Precision Industries and its competitors. Kuroda Precision Industries's current Beneish M-Score is -2.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Kuroda Precision Industries stock overvalued right now?

Based on GuruFocus' analysis, Kuroda Precision Industries (TSE:7726) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,252.12, compared to a current price of 円1,401.00 — trading 11.9% above its estimated fair value. The current Beneish M-Score is -2.15. Kuroda Precision Industries' overall GF Score™ is 62/100 with 10 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 Kuroda Precision Industries (TSE:7726), the current Beneish M-Score is -2.15 as of Jul. 12, 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 Kuroda Precision Industries (TSE:7726) Overvalued in 2026?

Based on GuruFocus' analysis, Kuroda Precision Industries stock appears to be overvalued. The current stock price of 円1,401.00 is trading 11.9% above its estimated GF Value™ of 円1,252.12. GuruFocus considers Kuroda Precision Industries to be Modestly Overvalued.

Key valuation signals for TSE:7726:

Beneish M-Score: -2.15
GF Value™: 円1,252.12 vs. price of 円1,401.00 (11.9% above fair value)
GF Score™: 62/100 with 10 warning signs

No single metric tells the full story. See the TSE:7726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Kuroda Precision Industries Business Description

Industry Industrials Industrial Products

Comparable Companies TSE:6380 TSE:5967 TSE:3173 TSE:5966 TSE:6156 TSE:5955 TSE:5971 NGO:6142 TSE:5990 TSE:7399 HKSE:00669 SNA RBC LECO SWK OSTO:SKF B TKR TSE:6586 TTC XSWX:SFSN

Address 580-16 Horikawa-cho, Kawasaki Tech Center, Saiwai-ku, Kanagawa Prefecture, Kawasaki, JPN, 212-8560

Website https://www.kuroda-precision.co.jp

Kuroda Precision Industries Ltd operates as a gauge manufacturer in Japan. The company's product includes gauges, ball screws, tool holders, press tools, machine tools, lubricating oil supply devices for semi-dry processing, and ultra-precision measuring systems, among others. Its reportable segments are Drive Systems, Mold Systems, and Mechanical and Measurement Systems. Maximum revenue for the company is generated from its Mold Systems segment, which manufactures laminated precision press dies, precision metal press products, motor cores, etc. Geographically, a majority of its revenue is derived from its business in Japan, followed by China, the United States, Mexico, Europe, and other regions.

62GF Score

Get the complete analysis for TSE:7726

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

円1,401.00

Price

円1,252.12

GF Value

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