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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 -2.51 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Huons Co's Beneish M-Score or its related term are showing as below:
XKRX:243070'
s Beneish M-Score Range Over the Past 10 Years
Min: -3 Med: -2.4 Max: -1.69
Current: -2.51
During the past 10 years, the highest Beneish M-Score of Huons Co was -1.69. The lowest was -3.00. And the median was -2.40.
The historical data trend for Huons 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.
For the Drug Manufacturers - Specialty & Generic subindustry, Huons 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.
Huons Co Beneish M-Score vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Huons Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Huons Co's Beneish M-Score falls into.
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 Huons 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 * 0.9947
+
0.528 * 1.0677
+
0.404 * 1.0926
+
0.892 * 1.0484
+
0.115 * 0.7871
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.941
+
4.679 * -0.030094
-
0.327 * 0.9496
=
-2.51
* 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.
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.
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))
=
(21225.369 / (21225.369 + 243616.725))
/
(29963.37 / (29963.37 + 264305.633))
=
0.080143
/
0.101823
=
0.7871
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
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
=
(30693.802 - 0
-
50596.154)
/
661341.447
=
-0.030094
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.
Huons Co has a M-score of -2.51 suggests that the company is unlikely to be a manipulator.
Huons Co (XKRX:243070) has a Beneish M-Score of -2.51 as of Aug. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Huons Co and its competitors. According to the industry distribution chart, Huons Co ranks #450 out of 912 companies in the Drug Manufacturers industry, placing it in the top 49.3%.
Is Huons Co's Beneish M-Score too high?
Huons Co's current Beneish M-Score is -2.51. Based on the distribution chart, Huons Co ranks #450 out of 912 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Huons Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Huons Co's Beneish M-Score compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Huons Co ranks #450 out of 912 companies for Beneish M-Score. This puts Huons 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 Drug Manufacturers company?
A good Beneish M-Score depends on the Drug Manufacturers 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 Huons Co and its competitors. Huons Co's current Beneish M-Score is -2.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huons Co stock overvalued right now?
Based on GuruFocus' analysis, Huons Co (XKRX:243070) is currently considered Modestly Undervalued. The stock's GF Value™ is ₩32,635.94, compared to a current price of ₩24,550.00 — trading 24.8% below its estimated fair value. The current Beneish M-Score is -2.51. Huons Co's overall GF Score™ is 89/100 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 Huons Co (XKRX:243070), the current Beneish M-Score is -2.51 as of Aug. 02, 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 Huons Co (XKRX:243070) Overvalued in 2026?
Based on GuruFocus' analysis, Huons Co stock appears to be undervalued.
The current stock price of ₩24,550.00 is trading 24.8% below its estimated GF Value™ of ₩32,635.94.
GuruFocus considers Huons Co to be Modestly Undervalued.
Key valuation signals for XKRX:243070:
Beneish M-Score: -2.51
GF Value™: ₩32,635.94 vs. price of ₩24,550.00 (24.8% below fair value)
No single metric tells the full story. See the XKRX:243070 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Huons Co Ltd is a Korean company. It is engaged in the manufacture and distribution of pharmaceutical products. The company produces pharmaceutical products including parenteral injections such as lidocaines, merit C injections; tablets such as phentermine, diet pills, and capsules such as Daisen and Fuxetine and other ethical and over-the-counter drugs. It also produces ampoules, vials, cartridges, and caps for use of medicals, foods, and cosmetics.
89GF Score
Get the complete analysis for XKRX:243070
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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