WIMI (WiMi Hologram Cloud) Beneish M-Score: -2.05 (As of Sep. 09, 2026)

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WIMI WiMi Hologram Cloud Inc WIMI
20 GF Score
Price $1.10
! 7 Warning Signs
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What is WiMi Hologram Cloud Beneish M-Score?

WiMi Hologram Cloud WIMI -2.65% 20 Beneish M-Score is -2.05 as of Sep. 09, 2026. GuruFocus rates WIMI with a GF Score™ of 20/100. The stock has 7 warning signs investors should review. Among 973 Media - Diversified companies, WiMi Hologram Cloud ranks worse than 77.08% 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 -2.05 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

WIMI' s Beneish M-Score Range Over the Past 10 Years
Min: -3.62   Med: -2.99   Max: 0.08
Current: -2.05

During the past 9 years, the highest Beneish M-Score of WiMi Hologram Cloud was 0.08. The lowest was -3.62. And the median was -2.99.

WiMi Hologram Cloud Beneish M-Score Historical Data

* Premium members only.

The historical data trend for WiMi Hologram Cloud'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.

WiMi Hologram Cloud Beneish M-Score Chart

WiMi Hologram Cloud Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only -3.21 -2.99 -3.32 -3.62 -2.05

WiMi Hologram Cloud Semi-Annual Data
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 -3.32 0.00 -3.62 0.00 -2.05

WIMI vs CDLX, ACCS, FCCI: Beneish M-Score Comparison

For the Advertising Agencies subindustry, WiMi Hologram Cloud'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.

WiMi Hologram Cloud Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, WiMi Hologram Cloud's Beneish M-Score distribution charts can be found below:

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


WIMI
20GF Score
WiMi Hologram Cloud Inc WIMI
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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WiMi Hologram Cloud 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 WiMi Hologram Cloud 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 * 2.1301+0.528 * 1.101+0.404 * 0.5964+0.892 * 0.8054+0.115 * 0.6712
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.6824+4.679 * -0.054724-0.327 * 0.7337
=-2.05

* 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 $9.79 Mil.
Revenue was $59.95 Mil.
Gross Profit was $15.47 Mil.
Total Current Assets was $500.18 Mil.
Total Assets was $512.30 Mil.
Property, Plant and Equipment(Net PPE) was $10.47 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.88 Mil.
Selling, General, & Admin. Expense(SGA) was $6.79 Mil.
Total Current Liabilities was $130.77 Mil.
Long-Term Debt & Capital Lease Obligation was $3.24 Mil.
Net Income was $43.91 Mil.
Gross Profit was $55.23 Mil.
Cash Flow from Operations was $16.72 Mil.
 Total Receivables was $5.71 Mil.
Revenue was $74.43 Mil.
Gross Profit was $21.15 Mil.
Total Current Assets was $276.53 Mil.
Total Assets was $295.63 Mil.
Property, Plant and Equipment(Net PPE) was $17.50 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.97 Mil.
Selling, General, & Admin. Expense(SGA) was $5.01 Mil.
Total Current Liabilities was $102.21 Mil.
Long-Term Debt & Capital Lease Obligation was $3.20 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)
=(9.788 / 59.951) / (5.705 / 74.433)
=0.163267 / 0.076646
=2.1301

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)
=(21.149 / 74.433) / (15.471 / 59.951)
=0.284135 / 0.258061
=1.101

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 - (500.175 + 10.467) / 512.298) / (1 - (276.526 + 17.497) / 295.625)
=0.003232 / 0.005419
=0.5964

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
=59.951 / 74.433
=0.8054

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))
=(0.965 / (0.965 + 17.497)) / (0.884 / (0.884 + 10.467))
=0.05227 / 0.077879
=0.6712

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)
=(6.793 / 59.951) / (5.013 / 74.433)
=0.113309 / 0.067349
=1.6824

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)
=((3.244 + 130.767) / 512.298) / ((3.2 + 102.205) / 295.625)
=0.261588 / 0.35655
=0.7337

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
=(43.907 - 55.226 - 16.716) / 512.298
=-0.054724

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.

WiMi Hologram Cloud has a M-score of -2.05 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 -2.05 mean?
WiMi Hologram Cloud (WIMI) has a Beneish M-Score of -2.05 as of Sep. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on WiMi Hologram Cloud and its competitors. According to the industry distribution chart, WiMi Hologram Cloud ranks #750 out of 973 companies in the Media - Diversified industry, placing it in the top 77.1%.
Is WiMi Hologram Cloud's Beneish M-Score too high?
WiMi Hologram Cloud's current Beneish M-Score is -2.05. Based on the distribution chart, WiMi Hologram Cloud ranks #750 out of 973 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, WiMi Hologram Cloud has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does WiMi Hologram Cloud's Beneish M-Score compare to CDLX and ACCS?
According to the Media - Diversified industry distribution chart, WiMi Hologram Cloud ranks #750 out of 973 companies for Beneish M-Score. This places WiMi Hologram Cloud 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 WiMi Hologram Cloud and its competitors. WiMi Hologram Cloud's current Beneish M-Score is -2.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is WiMi Hologram Cloud stock overvalued right now?
WiMi Hologram Cloud (WIMI) has a current Beneish M-Score of -2.05. The current Beneish M-Score is -2.05. WiMi Hologram Cloud's overall GF Score™ is 20/100 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 WiMi Hologram Cloud (WIMI), the current Beneish M-Score is -2.05 as of Sep. 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.

WiMi Hologram Cloud Business Description

Address No. 97, Zhubang 2000 Business Center, Room No. 1508, 4th Building, Chaoyang District, Balizhuang Xili, Beijing, CHN, 100020
WiMi Hologram Cloud Inc and its subsidiaries offer augmented reality (AR) based holographic services and products to cater to its customers. Its AR service and product offerings consist of holographic AR advertising services and holographic AR entertainment products. It is also into the semiconductor business, in which the company provides central processing algorithm services and computer chip products to enterprise customers and the sales of comprehensive solutions for central processing algorithms and related services with software and hardware integration. The company reports in three segments: AR advertising, AR entertainment, and Semiconductor. Its geographical segments are Mainland China, Hong Kong, and International.
20GF Score

Get the complete analysis for WIMI

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

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