Yoozoo Interactive Co Beneish M-Score Historical Data
The historical data trend for Yoozoo Interactive 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.
Yoozoo Interactive Co Beneish M-Score Chart
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Yoozoo Interactive Co Annual Data
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Trend |
Dec14 |
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Dec19 |
Dec20 |
Dec21 |
Dec22 |
Dec23 |
| Beneish M-Score |
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-2.30 |
-2.37 |
-3.40 |
-3.26 |
-2.42 |
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Yoozoo Interactive Co Quarterly Data
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Jun19 |
Sep19 |
Dec19 |
Mar20 |
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Dec20 |
Mar21 |
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Mar24 |
| Beneish M-Score |
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-2.92 |
-2.99 |
-2.85 |
-2.42 |
-2.70 |
Competitive Comparison of Yoozoo Interactive Co's Beneish M-Score
For the Electronic Gaming & Multimedia subindustry, Yoozoo Interactive 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.
Yoozoo Interactive Co's Beneish M-Score Distribution in the Interactive Media Industry
For the Interactive Media industry and Communication Services sector, Yoozoo Interactive Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Yoozoo Interactive Co's Beneish M-Score falls into.
Yoozoo Interactive 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 Yoozoo Interactive 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 * 0.8461 | + | 0.528 * 0.7 | + | 0.404 * 1.0712 | + | 0.892 * 0.7784 | + | 0.115 * 1 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 0.7769 | + | 4.679 * 0.03218 | - | 0.327 * 0.809 |
| = | -2.70 |
* 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 (Mar24) TTM: | Last Year (Mar23) TTM: |
Total Receivables was ¥275 Mil.
Revenue was 334.993 + 446.62 + 333.34 + 371.568 = ¥1,487 Mil.
Gross Profit was 164.136 + 294.791 + 200.316 + 161.867 = ¥821 Mil.
Total Current Assets was ¥2,392 Mil.
Total Assets was ¥6,090 Mil.
Property, Plant and Equipment(Net PPE) was ¥580 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥203 Mil.
Total Current Liabilities was ¥752 Mil.
Long-Term Debt & Capital Lease Obligation was ¥670 Mil.
Net Income was 17.186 + 80.921 + 62.486 + -94.892 = ¥66 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ¥0 Mil.
Cash Flow from Operations was 8.524 + 144.52 + -48.012 + -235.298 = ¥-130 Mil.
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Total Receivables was ¥418 Mil.
Revenue was 473.871 + 519.034 + 437.764 + 479.051 = ¥1,910 Mil.
Gross Profit was 188.364 + 125.254 + 179.893 + 244.898 = ¥738 Mil.
Total Current Assets was ¥2,723 Mil.
Total Assets was ¥6,431 Mil.
Property, Plant and Equipment(Net PPE) was ¥634 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥336 Mil.
Total Current Liabilities was ¥1,224 Mil.
Long-Term Debt & Capital Lease Obligation was ¥632 Mil.
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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) |
| = | (275.261 / 1486.521) | / | (417.943 / 1909.72) |
| = | 0.185171 | / | 0.21885 |
| | = | 0.8461 |
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) |
| = | (738.409 / 1909.72) | / | (821.11 / 1486.521) |
| = | 0.386658 | / | 0.55237 |
| | = | 0.7 |
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 - (2391.961 + 579.56) / 6089.641) | / | (1 - (2722.734 + 633.878) / 6430.573) |
| = | 0.512037 | / | 0.478023 |
| | = | 1.0712 |
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 |
| = | 1486.521 | / | 1909.72 |
| | = | 0.7784 |
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 / (0 + 633.878)) | / | (0 / (0 + 579.56)) |
| = | 0 | / | 0 |
| | = | 1 |
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) |
| = | (203.219 / 1486.521) | / | (336.049 / 1909.72) |
| = | 0.136708 | / | 0.175968 |
| | = | 0.7769 |
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) |
| = | ((670.036 + 751.896) / 6089.641) | / | ((631.631 + 1224.33) / 6430.573) |
| = | 0.2335 | / | 0.288615 |
| | = | 0.809 |
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 |
| = | (65.701 - 0 | - | -130.266) | / | 6089.641 |
| | = | 0.03218 |
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.
Yoozoo Interactive Co has a M-score of -2.70 suggests that the company is unlikely to be a manipulator.
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