WYGC (Wenyuan Group) Beneish M-Score: -42.70 (As of Aug. 04, 2026)

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What is Wenyuan Group Beneish M-Score?

Wenyuan Group WYGC -3.46% Beneish M-Score is -42.70 as of Aug. 04, 2026. The stock has 2 warning signs investors should review. Among 1,854 Consumer Packaged Goods companies, Wenyuan Group ranks better than 99.73% 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 -42.7 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

WYGC' s Beneish M-Score Range Over the Past 10 Years
Min: -42.7   Med: -7.96   Max: 1.53
Current: -42.7

During the past 13 years, the highest Beneish M-Score of Wenyuan Group was 1.53. The lowest was -42.70. And the median was -7.96.


Wenyuan Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Wenyuan Group'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.

Wenyuan Group Beneish M-Score Chart

Wenyuan Group Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 -7.96 1.53 -32.20

Wenyuan Group Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -0.74 -0.37 0.00 -32.20 -42.70

WYGC vs COOT, NAII, CTGL: Beneish M-Score Comparison

For the Packaged Foods subindustry, Wenyuan Group'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.


Wenyuan Group Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Wenyuan Group's Beneish M-Score distribution charts can be found below:

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



Wenyuan Group 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 Wenyuan Group 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+0.528 * -0.9399+0.404 * 3.2143+0.892 * 1.3158+0.115 * 0.1232
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0133+4.679 * -8.5-0.327 * 2.5106
=-42.70

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $0.00 Mil.
Revenue was 0 + 0.025 + 0 + 0 = $0.03 Mil.
Gross Profit was 0 + -0.014 + 0 + 0 = $-0.01 Mil.
Total Current Assets was $0.03 Mil.
Total Assets was $0.06 Mil.
Property, Plant and Equipment(Net PPE) was $0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.01 Mil.
Selling, General, & Admin. Expense(SGA) was $0.62 Mil.
Total Current Liabilities was $0.13 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -0.064 + -0.399 + -0.075 + -0.079 = $-0.62 Mil.
Non Operating Income was 0 + 0.018 + 0 + 0 = $0.02 Mil.
Cash Flow from Operations was -0.002 + -0.064 + -0.033 + -0.06 = $-0.16 Mil.
Total Receivables was $0.00 Mil.
Revenue was 0 + -0.008 + 0.011 + 0.016 = $0.02 Mil.
Gross Profit was 0 + -0.007 + 0.005 + 0.012 = $0.01 Mil.
Total Current Assets was $0.07 Mil.
Total Assets was $0.36 Mil.
Property, Plant and Equipment(Net PPE) was $0.26 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.02 Mil.
Selling, General, & Admin. Expense(SGA) was $0.47 Mil.
Total Current Liabilities was $0.34 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 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)
=(0 / 0.025) / (0 / 0.019)
=0 / 0
=1

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)
=(0.01 / 0.019) / (-0.014 / 0.025)
=0.526316 / -0.56
=-0.9399

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 - (0.027 + 0.014) / 0.056) / (1 - (0.071 + 0.259) / 0.36)
=0.267857 / 0.083333
=3.2143

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
=0.025 / 0.019
=1.3158

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))
=(0.017 / (0.017 + 0.259)) / (0.014 / (0.014 + 0.014))
=0.061594 / 0.5
=0.1232

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)
=(0.62 / 0.025) / (0.465 / 0.019)
=24.8 / 24.473684
=1.0133

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)
=((0 + 0.132) / 0.056) / ((0 + 0.338) / 0.36)
=2.357143 / 0.938889
=2.5106

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
=(-0.617 - 0.018 - -0.159) / 0.056
=-8.5

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.

Wenyuan Group has a M-score of -42.70 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 -42.70 mean?
Wenyuan Group (WYGC) has a Beneish M-Score of -42.70 as of Aug. 04, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Wenyuan Group and its competitors. According to the industry distribution chart, Wenyuan Group ranks #5 out of 1854 companies in the Consumer Packaged Goods industry, placing it in the top 0.3%.
Is Wenyuan Group's Beneish M-Score too high?
Wenyuan Group's current Beneish M-Score is -42.70. Based on the distribution chart, Wenyuan Group ranks #5 out of 1854 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers.
How does Wenyuan Group's Beneish M-Score compare to COOT and NAII?
According to the Consumer Packaged Goods industry distribution chart, Wenyuan Group ranks #5 out of 1854 companies for Beneish M-Score. This places Wenyuan Group in the top 0% 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 Wenyuan Group and its competitors. Wenyuan Group's current Beneish M-Score is -42.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wenyuan Group stock overvalued right now?
Wenyuan Group (WYGC) has a current Beneish M-Score of -42.70. The current Beneish M-Score is -42.70. 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 Wenyuan Group (WYGC), the current Beneish M-Score is -42.70 as of Aug. 04, 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.

Wenyuan Group Business Description

Address Yinzun Building, Zunbao Plaza, RM 2404, Zhejiang Province, Shangcheng District, Hangzhou, CHN, 310002
Wenyuan Group Corp is engaged in cultural and health product sales, and provides project development and management in the culture field, including antique project promotion and development, traditional magazine project cooperation and development, the marketing and development of audio and visual products, and others.