Yunji (YJ) Beneish M-Score: -3.46 (As of Jun. 25, 2026)

What is Yunji Beneish M-Score?

Yunji YJ -1.74% 36 Beneish M-Score is -3.46 as of Jun. 25, 2026. GuruFocus rates YJ with a GF Score™ of 36/100 and a GF Value™ of $0.34 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,087 Retail - Cyclical companies, Yunji ranks better than 90.52% 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 -3.46 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

YJ' s Beneish M-Score Range Over the Past 10 Years
Min: -3.46 Med: -1.75 Max: 2.23
Current: -3.46

During the past 10 years, the highest Beneish M-Score of Yunji was 2.23. The lowest was -3.46. And the median was -1.75.

Yunji Beneish M-Score Related Terms

Yunji Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Yunji'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.

Yunji Beneish M-Score Chart

Yunji Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-1.20

-3.17

-0.23

-1.97

-3.46

Yunji Semi-Annual Data
	Dec16	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													-0.23	0.00	-1.97	0.00	-3.46

YJ vs JWEL, WBUY, WNW: Beneish M-Score Comparison

For the Internet Retail subindustry, Yunji'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.

Yunji Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Yunji's Beneish M-Score distribution charts can be found below:

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

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36GF Score

Yunji Inc YJ

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

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Yunji 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 Yunji 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 * 0.4477

0.528 * 1.1124

0.404 * 1.025

0.892 * 0.7846

0.115 * 1.1413

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.33

4.679 * -0.061463

0.327 * 1.0532

-3.46

This Year (Dec25) TTM:

Last Year (Dec24) TTM:

Total Receivables was $10.52 Mil.
Revenue was $45.01 Mil.
Gross Profit was $19.99 Mil.
Total Current Assets was $50.76 Mil.
Total Assets was $171.75 Mil.
Property, Plant and Equipment(Net PPE) was $47.43 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.91 Mil.
Selling, General, & Admin. Expense(SGA) was $32.60 Mil.
Total Current Liabilities was $35.89 Mil.
Long-Term Debt & Capital Lease Obligation was $0.23 Mil.
Net Income was $-18.92 Mil.
Gross Profit was $-0.16 Mil.
Cash Flow from Operations was $-8.20 Mil.

Total Receivables was $29.94 Mil.
Revenue was $57.36 Mil.
Gross Profit was $28.34 Mil.
Total Current Assets was $70.90 Mil.
Total Assets was $185.76 Mil.
Property, Plant and Equipment(Net PPE) was $37.25 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.72 Mil.
Selling, General, & Admin. Expense(SGA) was $31.24 Mil.
Total Current Liabilities was $36.02 Mil.
Long-Term Debt & Capital Lease Obligation was $1.07 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)
	=	(10.518 / 45.01)	/	(29.942 / 57.364)
	=	0.233681	/	0.521965
	=	0.4477

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)
	=	(28.341 / 57.364)	/	(19.99 / 45.01)
	=	0.494056	/	0.444124
	=	1.1124

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 - (50.763 + 47.426) / 171.747)	/	(1 - (70.896 + 37.245) / 185.759)
	=	0.428293	/	0.417842
	=	1.025

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
	=	45.01	/	57.364
	=	0.7846

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))
	=	(1.719 / (1.719 + 37.245))	/	(1.907 / (1.907 + 47.426))
	=	0.044118	/	0.038656
	=	1.1413

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)
	=	(32.597 / 45.01)	/	(31.237 / 57.364)
	=	0.724217	/	0.54454
	=	1.33

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)
	=	((0.228 + 35.89) / 171.747)	/	((1.072 + 36.019) / 185.759)
	=	0.210298	/	0.199673
	=	1.0532

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
	=	(-18.924 - -0.164	-	-8.204)	/	171.747
	=	-0.061463

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.

Yunji has a M-score of -3.46 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 -3.46 mean?

Yunji (YJ) has a Beneish M-Score of -3.46 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Yunji and its competitors. According to the industry distribution chart, Yunji ranks #103 out of 1087 companies in the Retail - Cyclical industry, placing it in the top 9.5%.

Is Yunji's Beneish M-Score too high?

Yunji's current Beneish M-Score is -3.46. Based on the distribution chart, Yunji ranks #103 out of 1087 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Yunji has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Yunji's Beneish M-Score compare to JWEL and WBUY?

According to the Retail - Cyclical industry distribution chart, Yunji ranks #103 out of 1087 companies for Beneish M-Score. This places Yunji in the top 10% 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 Retail - Cyclical company?

A good Beneish M-Score depends on the Retail - Cyclical 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 Yunji and its competitors. Yunji's current Beneish M-Score is -3.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Yunji stock overvalued right now?

Based on GuruFocus' analysis, Yunji (YJ) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.34, compared to a current price of $1.55 — trading 356.2% above its estimated fair value. The current Beneish M-Score is -3.46. Yunji's overall GF Score™ is 36/100 with 6 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 Yunji (YJ), the current Beneish M-Score is -3.46 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 Yunji (YJ) Overvalued in 2026?

Based on GuruFocus' analysis, Yunji stock appears to be overvalued. The current stock price of $1.55 is trading 356.2% above its estimated GF Value™ of $0.34. GuruFocus considers Yunji to be Significantly Overvalued.

Key valuation signals for YJ:

Beneish M-Score: -3.46
GF Value™: $0.34 vs. price of $1.55 (356.2% above fair value)
GF Score™: 36/100 with 6 warning signs

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

Yunji Business Description

Industry Consumer Cyclical Retail - Cyclical

Comparable Companies JWEL WBUY WNW SBDS MI OCG IPW QVCAQ KPEA NEXR AMZN BABA PDD XAMS:PRX MELI DASH HKSE:03690 SE EBAY JSE:NPN

Address Hipark Phase 2, 18th Floor, South Building, Xiaoshan District, Zhejiang Province, Hangzhou, CHN, 310000

Website https://www.yunjiglobal.com

Yunji Inc is a social e-commerce platform in China using a membership-based model that leverages the power of social interaction. The group offers high-quality products at attractive prices and incentivizes members to promote its platform and share products with their social contacts. It empowers prime emerging brands and manufacturers with a deep understanding of market trends and customer behavior to produce high-quality products to meet the demands of members. The company also developed several private labels in the mass consumption field, which are sold on its own platform as well as offered and sold through external channels. It operates in the PRC, and substantially all the Group's revenue is derived from within the PRC.

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

$1.55

Price

$0.34

GF Value

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