VIOT (Viomi Technology Co) Beneish M-Score: -2.64 (As of Jun. 25, 2026)


VIOT Viomi Technology Co Ltd VIOT
60 GF Score
Price $0.83
GF Value $1.38
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Viomi Technology Co Beneish M-Score?

Viomi Technology Co VIOT -1.82% 60 Beneish M-Score is -2.64 as of Jun. 25, 2026. GuruFocus rates VIOT with a GF Score™ of 60/100 and a GF Value™ of $1.38 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 419 Furnishings, Fixtures & Appliances companies, Viomi Technology Co ranks better than 57.76% 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 -2.64 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

VIOT' s Beneish M-Score Range Over the Past 10 Years
Min: -3.25   Med: -1.6   Max: 6.56
Current: -2.64

During the past 10 years, the highest Beneish M-Score of Viomi Technology Co was 6.56. The lowest was -3.25. And the median was -1.60.


Viomi Technology Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Viomi Technology 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.

Viomi Technology Co Beneish M-Score Chart

Viomi Technology Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.24 -1.69 -3.25 6.56 -2.64

Viomi Technology Co Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -3.25 0.00 6.56 -1.90 -2.64

VIOT vs PRPL, VIRC, CRWS: Beneish M-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Viomi Technology 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.


Viomi Technology Co Beneish M-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Viomi Technology Co's Beneish M-Score distribution charts can be found below:

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


VIOT
60GF Score
Viomi Technology Co Ltd VIOT
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Viomi Technology 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 Viomi Technology 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 * 0.5082+0.528 * 1.0224+0.404 * 1.3115+0.892 * 1.1846+0.115 * 0.6909
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1259+4.679 * -0.005226-0.327 * 0.7768
=-2.64

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $51.8 Mil.
Revenue was $344.8 Mil.
Gross Profit was $87.3 Mil.
Total Current Assets was $278.3 Mil.
Total Assets was $339.5 Mil.
Property, Plant and Equipment(Net PPE) was $43.6 Mil.
Depreciation, Depletion and Amortization(DDA) was $6.0 Mil.
Selling, General, & Admin. Expense(SGA) was $51.7 Mil.
Total Current Liabilities was $107.0 Mil.
Long-Term Debt & Capital Lease Obligation was $7.4 Mil.
Net Income was $20.1 Mil.
Gross Profit was $-0.1 Mil.
Cash Flow from Operations was $22.0 Mil.
Total Receivables was $86.1 Mil.
Revenue was $291.0 Mil.
Gross Profit was $75.4 Mil.
Total Current Assets was $297.4 Mil.
Total Assets was $355.1 Mil.
Property, Plant and Equipment(Net PPE) was $43.8 Mil.
Depreciation, Depletion and Amortization(DDA) was $4.0 Mil.
Selling, General, & Admin. Expense(SGA) was $38.7 Mil.
Total Current Liabilities was $143.4 Mil.
Long-Term Debt & Capital Lease Obligation was $10.7 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)
=(51.81 / 344.762) / (86.058 / 291.041)
=0.150278 / 0.29569
=0.5082

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)
=(75.364 / 291.041) / (87.318 / 344.762)
=0.258946 / 0.25327
=1.0224

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 - (278.348 + 43.599) / 339.469) / (1 - (297.395 + 43.772) / 355.144)
=0.051616 / 0.039356
=1.3115

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
=344.762 / 291.041
=1.1846

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))
=(3.98 / (3.98 + 43.772)) / (5.981 / (5.981 + 43.599))
=0.083347 / 0.120633
=0.6909

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)
=(51.653 / 344.762) / (38.73 / 291.041)
=0.149822 / 0.133074
=1.1259

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)
=((7.395 + 106.98) / 339.469) / ((10.676 + 143.355) / 355.144)
=0.336923 / 0.433714
=0.7768

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
=(20.111 - -0.071 - 21.956) / 339.469
=-0.005226

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.

Viomi Technology Co has a M-score of -2.64 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 -2.64 mean?
Viomi Technology Co (VIOT) has a Beneish M-Score of -2.64 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Viomi Technology Co and its competitors. According to the industry distribution chart, Viomi Technology Co ranks #177 out of 419 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 42.2%.
Is Viomi Technology Co's Beneish M-Score too high?
Viomi Technology Co's current Beneish M-Score is -2.64. Based on the distribution chart, Viomi Technology Co ranks #177 out of 419 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Viomi Technology Co has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Viomi Technology Co's Beneish M-Score compare to PRPL and VIRC?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Viomi Technology Co ranks #177 out of 419 companies for Beneish M-Score. This puts Viomi Technology 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 Furnishings, Fixtures & Appliances company?
A good Beneish M-Score depends on the Furnishings, Fixtures & Appliances 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 Viomi Technology Co and its competitors. Viomi Technology Co's current Beneish M-Score is -2.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viomi Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Viomi Technology Co (VIOT) is currently considered Possible Value Trap. The stock's GF Value™ is $1.38, compared to a current price of $0.83 — trading 39.5% below its estimated fair value. The current Beneish M-Score is -2.64. Viomi Technology Co's overall GF Score™ is 60/100 with 3 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 Viomi Technology Co (VIOT), the current Beneish M-Score is -2.64 as of Jun. 25, 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 Viomi Technology Co (VIOT) Overvalued in 2026?

Based on GuruFocus' analysis, Viomi Technology Co stock appears to be undervalued. The current stock price of $0.83 is trading 39.5% below its estimated GF Value™ of $1.38. GuruFocus considers Viomi Technology Co to be Possible Value Trap.

Key valuation signals for VIOT:

  • Beneish M-Score: -2.64
  • GF Value™: $1.38 vs. price of $0.83 (39.5% below fair value)
  • GF Score™: 60/100 with 3 warning signs

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


Viomi Technology Co Business Description

Address Xingang East Road, Wansheng Square, Room 1302 Tower C, Haizhu District, Guangdong, Guangzhou, CHN, 510220
Viomi Technology Co Ltd, along with its subsidiaries, specializes in the development and sale of Internet-of-Things-enabled smart home products, particularly focusing on home water solutions. The company markets its products in China and generates the majority of its revenue through the sale of smart water purification systems and other connected home devices designed to improve convenience and automation in residential settings. Its product offerings include water purification products, water heaters, smart water kettles, electric kettles, water filters, range hoods, gas stoves, and other small appliances.
60GF Score

Get the complete analysis for VIOT

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

$0.83
Price
$1.38
GF Value