speb/financial-data huggingface dataset:
Earnings quality for 2458.HK (quarterly period ending 2025-12-31):
Beneish M-Score: -2.547634148487914 (Likely Safe)
Earnings quality for 2459.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2459.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.027330447751043232
FCF conversion rate: 0.24946638207043756
Beneish M-Score: -2.2803393911129897 (Likely Safe)
Earnings quality for 2459.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): -0.00018334265769703412
FCF conversion rate: 0.9974153528043422
Beneish M-Score: 6.863708676987113 (Strong Manipulation Signal)
Earnings quality for 2459.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): -0.15826083529599988
FCF conversion rate: 0.21598672652742534
Beneish M-Score: -4.105617426780919 (Likely Safe)
Earnings quality for 2459.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): -0.13231806472853735
FCF conversion rate: 0.11998589783766844
Beneish M-Score: -5.157675504646919 (Likely Safe)
Earnings quality for 2464.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2464.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.465157334754419 (Likely Safe)
Earnings quality for 2464.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2464.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2464.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.453587170723178 (Likely Safe)
Earnings quality for 2473.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2473.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.11624672872454024
FCF conversion rate: -2.828228555497827
Beneish M-Score: -1.618880231799986 (Possible Manipulation)
Earnings quality for 2473.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.112435307448239
FCF conversion rate: -1.8429807535327516
Beneish M-Score: -2.1548601024689886 (Likely Safe)
Earnings quality for 2473.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.11817034185176764
FCF conversion rate: -8.3257192894671
Beneish M-Score: -1.4826354159620376 (Strong Manipulation Signal)
Earnings quality for 2473.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.16463883443826707
FCF conversion rate: -11.5674626540181
Beneish M-Score: 1.3587970195291281 (Strong Manipulation Signal)
Earnings quality for 2477.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2477.T (quarterly period ending 2024-12-31):
Beneish M-Score: -2.6998468991426146 (Likely Safe)
Earnings quality for 2477.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2477.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 247A.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): -0.12847613505726735
FCF conversion rate: -0.027048185252839266
Beneish M-Score: -1.8259356684975185 (Likely Safe)
Earnings quality for 247A.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.010454388982744586
FCF conversion rate: 1.044082233186324
Beneish M-Score: -2.1683253515551106 (Likely Safe)
Earnings quality for 247A.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.11215659219796982
FCF conversion rate: 0.6224749313106168
Beneish M-Score: -1.0850000555060477 (Strong Manipulation Signal)
Earnings quality for 247A.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.6866929118138353
FCF conversion rate: -2.346184907172754
Beneish M-Score: 2.32031940598195 (Strong Manipulation Signal)
Earnings quality for 2485.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2485.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.4830585094539757 (Likely Safe)
Earnings quality for 2485.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.4807319646602575 (Likely Safe)
Earnings quality for 2493.HK (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2493.HK (quarterly period ending 2024-12-31):
Accrual ratio (Sloan): 0.009823724565565487
FCF conversion rate: 1.1200627635065046
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2493.HK (quarterly period ending 2025-03-31):
Accrual ratio (Sloan): -0.009396588395033253
FCF conversion rate: 0.8640180697966445
Beneish M-Score: -2.412258286023351 (Likely Safe)
Earnings quality for 2493.HK (quarterly period ending 2025-06-30):
Accrual ratio (Sloan): -0.0907333858417466
FCF conversion rate: -0.5043458130923906
Beneish M-Score: -1.9395114544295227 (Likely Safe)
Earnings quality for 2493.HK (quarterly period ending 2025-12-31):
Accrual ratio (Sloan): -0.03544250209248591
FCF conversion rate: 0.5747715983067572
Beneish M-Score: -1.8312713088213146 (Likely Safe)
Earnings quality for 2493.HK (quarterly period ending 2026-03-31):
Accrual ratio (Sloan): 0.008192492067787237
FCF conversion rate: 1.153486141322578
Beneish M-Score: -2.242478184670358 (Likely Safe)
Earnings quality for 2493.T (quarterly period ending 2025-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2493.T (quarterly period ending 2025-11-30):
Beneish M-Score: -2.499176420389717 (Likely Safe)
Earnings quality for 2493.T (quarterly period ending 2026-02-28):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2493.T (quarterly period ending 2026-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2495.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2495.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.07562600946749262
FCF conversion rate: 1.7890130635932457
Beneish M-Score: -1.1037972364724444 (Strong Manipulation Signal)
Earnings quality for 2495.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.19329928314105393
FCF conversion rate: 8.595013869388035
Beneish M-Score: -1.3219234428231201 (Strong Manipulation Signal)
Earnings quality for 2495.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.024572872145085602
FCF conversion rate: 1.0972892360800994
Beneish M-Score: -1.3152327493500071 (Strong Manipulation Signal)
Earnings quality for 2495.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.16196343802815774
FCF conversion rate: -2.0425195053416823
Beneish M-Score: -1.9746023812935751 (Likely Safe)
Earnings quality for 2497.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2497.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): -0.05096711157216696
FCF conversion rate: 1.5312775053438952
Beneish M-Score: -0.7405505719133036 (Strong Manipulation Signal)
Earnings quality for 2497.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.04956392296189857
FCF conversion rate: 0.6399146861669713
Beneish M-Score: -1.2800641462378262 (Strong Manipulation Signal)
Earnings quality for 2497.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.04118253996319418
FCF conversion rate: 0.6103876028905978
Beneish M-Score: -3.2389956016483703 (Likely Safe)
Earnings quality for 2497.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.20817793548325494
FCF conversion rate: -1.158223554468723
Beneish M-Score: -2.415207971449088 (Likely Safe)
Earnings quality for 2503.HK (annual period ending 2021-12-31):
Accrual ratio (Sloan): 0.0733334154361507
FCF conversion rate: -2.1813292491807954
Beneish M-Score: -2.080059662475318 (Likely Safe)
Earnings quality for 2503.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): -0.014866881529293111
FCF conversion rate: 1.83360315893386
Beneish M-Score: -3.6529677934288536 (Likely Safe)
Earnings quality for 2503.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.01474608524101881
FCF conversion rate: 0.25271892877349594
Beneish M-Score: -2.0875209195135436 (Likely Safe)
Earnings quality for 2503.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.09669379917542997
FCF conversion rate: -82.95576131687244
Beneish M-Score: -0.22119948871402434 (Strong Manipulation Signal)
Earnings quality for 2503.HK (annual period ending 2025-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 250A.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.01622769040574818
FCF conversion rate: 0.7366000783861822
Beneish M-Score: -2.564789928803342 (Likely Safe)
Earnings quality for 250A.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.020114901787022733
FCF conversion rate: 1.230005928804445
Beneish M-Score: -2.4297948184611373 (Likely Safe)
Earnings quality for 250A.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.03607503122475773
FCF conversion rate: 0.6580286579930321
Beneish M-Score: -2.5494971377872178 (Likely Safe)
Earnings quality for 250A.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.05564805488352125
FCF conversion rate: 0.43703322491028523
Beneish M-Score: -2.567349946764407 (Likely Safe)
Earnings quality for 2510.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2510.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): -0.02190842738885154
FCF conversion rate: 1.056545073664011
Beneish M-Score: -2.4538069697549254 (Likely Safe)
Earnings quality for 2510.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.11680816362603312
FCF conversion rate: -12.917572070114444
Beneish M-Score: -9.726648159640593 (Likely Safe)
Earnings quality for 2510.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.18545846001762342
FCF conversion rate: -0.17147366753868082
Beneish M-Score: -3.0309522896381518 (Likely Safe)
Earnings quality for 2510.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.011747820059064863
FCF conversion rate: 0.9165432759401765
Beneish M-Score: -1.2809204449952816 (Strong Manipulation Signal)
Earnings quality for 2522.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2522.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.03711035086643431
FCF conversion rate: -201.82417582417582
Beneish M-Score: -2.149890656034005 (Likely Safe)
Earnings quality for 2522.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): -0.030940297640471157
FCF conversion rate: 2.362219970730609
Beneish M-Score: -2.9155869145975504 (Likely Safe)
Earnings quality for 2522.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.12060870617409372
FCF conversion rate: 6.506108582503975
Beneish M-Score: -2.240797704542609 (Likely Safe)
Earnings quality for 2522.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): -0.02146961859019142
FCF conversion rate: 15.405016008537887
Beneish M-Score: -2.160594113964386 (Likely Safe)
Earnings quality for 253A.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 253A.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.889765494554169 (Likely Safe)
Earnings quality for 253A.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.6614795078763294 (Likely Safe)
Earnings quality for 2559.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2559.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): -0.2319978823835232
FCF conversion rate: -0.5601579696318839
Beneish M-Score: -2.575157965377458 (Likely Safe)
Earnings quality for 2559.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.050550791011493554
FCF conversion rate: 0.7591516192606796
Beneish M-Score: -3.061591327856942 (Likely Safe)
Earnings quality for 2559.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.5027027296349031
FCF conversion rate: 0.10794992910739033
Beneish M-Score: -2.1965561485961587 (Likely Safe)
Earnings quality for 2559.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.02644018796523007
FCF conversion rate: 0.602978107137905
Beneish M-Score: -2.649455605139253 (Likely Safe)
Earnings quality for 255A.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 255A.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 255A.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.4651194269970835 (Likely Safe)
Earnings quality for 2570.HK (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2570.HK (quarterly period ending 2025-06-30):
Beneish M-Score: -2.5139048350822093 (Likely Safe)
Earnings quality for 2570.HK (quarterly period ending 2025-12-31):
Beneish M-Score: -2.3377024914820628 (Likely Safe)
Earnings quality for 2587.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2587.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2587.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.465027922288193 (Likely Safe)
Earnings quality for 2587.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2607.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.065388594320443
FCF conversion rate: -1.3377670986012185
Beneish M-Score: -2.351158670913573 (Likely Safe)
Earnings quality for 2607.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.03916939356582302
FCF conversion rate: -1.940182054616385
Beneish M-Score: -2.3118044111753706 (Likely Safe)
Earnings quality for 2607.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.04241238906180368
FCF conversion rate: 3.221968675448605
Beneish M-Score: -2.9753476353168735 (Likely Safe)
Earnings quality for 2607.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.15043038684241042
FCF conversion rate: -13.91925004640802
Beneish M-Score: -1.7922223494932343 (Likely Safe)
Earnings quality for 2607.T (annual period ending 2026-03-31):
Beneish M-Score: -2.534778262311386 (Likely Safe)
Earnings quality for 2616.HK (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2616.HK (quarterly period ending 2025-06-30):
Beneish M-Score: -2.3900218776502657 (Likely Safe)
Earnings quality for 2616.HK (quarterly period ending 2025-12-31):
Beneish M-Score: -2.481284565277135 (Likely Safe)
Earnings quality for 2633.HK (annual period ending 2022-03-31):
Accrual ratio (Sloan): -0.03267199939439055
FCF conversion rate: 1.8277509922484751
Beneish M-Score: -2.6635504457958508 (Likely Safe)
Earnings quality for 2633.HK (annual period ending 2023-03-31):
Accrual ratio (Sloan): -0.05594635351583789
FCF conversion rate: 2.002358682104029
Beneish M-Score: -2.9009075559177395 (Likely Safe)
Earnings quality for 2633.HK (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.014474490903991232
FCF conversion rate: 1.2203605499728314
Beneish M-Score: -2.9981817429562643 (Likely Safe)
Earnings quality for 2633.HK (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.006312176931046476
FCF conversion rate: 0.9254104436680818
Beneish M-Score: -2.8615049179851857 (Likely Safe)
Earnings quality for 2633.HK (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.03023747742199611
FCF conversion rate: 0.6372319862607214
Beneish M-Score: -2.2766025543724604 (Likely Safe)
Earnings quality for 2648.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2648.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.048526511396945374
FCF conversion rate: 0.2990187655976256
Beneish M-Score: -2.506562053031295 (Likely Safe)
Earnings quality for 2648.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.058593273189432554
FCF conversion rate: 0.34053408749708497
Beneish M-Score: -2.7330667271161726 (Likely Safe)
Earnings quality for 2648.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.017704769113925333
FCF conversion rate: 0.7944966362283934
Beneish M-Score: -2.5113480416371834 (Likely Safe)
Earnings quality for 2648.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): -0.003940131693303212
FCF conversion rate: 1.0538399962417775
Beneish M-Score: -2.3864399074544234 (Likely Safe)
Earnings quality for 2652.HK (quarterly period ending 2025-03-31):
Accrual ratio (Sloan): 0.03992131284155195
FCF conversion rate: -2.8877097151775266
Beneish M-Score: -2.4126370671004342 (Likely Safe)
Earnings quality for 2657.HK (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2657.HK (quarterly period ending 2025-06-30):
Beneish M-Score: -2.386979878137014 (Likely Safe)
Earnings quality for 2657.HK (quarterly period ending 2025-12-31):
Beneish M-Score: -2.6291779767919317 (Likely Safe)
Earnings quality for 2658.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.44638897908330005
FCF conversion rate: -111.9328154222414
Beneish M-Score: -1.742411350961902 (Possible Manipulation)
Earnings quality for 2658.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.4578348720567956
FCF conversion rate: -9.921556449386804
Beneish M-Score: -2.4106628150781066 (Likely Safe)
Earnings quality for 2658.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.12528910068256738
FCF conversion rate: 1.840072696997695
Beneish M-Score: -3.184234454729606 (Likely Safe)
Earnings quality for 2658.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.212412892062445
FCF conversion rate: 17.769337289812068
Beneish M-Score: -1.9196450145550654 (Likely Safe)
Earnings quality for 2661.HK (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2661.HK (quarterly period ending 2025-06-30):
Beneish M-Score: -2.76458904507005 (Likely Safe)
Earnings quality for 2661.HK (quarterly period ending 2025-12-31):
Beneish M-Score: -2.3852394655630027 (Likely Safe)
Earnings quality for 2664.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.012836361170659448
FCF conversion rate: 0.49047619047619045
Beneish M-Score: -2.4594507748238326 (Likely Safe)
Earnings quality for 2664.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.0003318611682983226
FCF conversion rate: 0.9839597797462294
Beneish M-Score: -2.501256933840127 (Likely Safe)
Earnings quality for 2664.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): 0.017687293547031975
FCF conversion rate: 0.21705919796308082
Beneish M-Score: -2.026045416010678 (Likely Safe)
Earnings quality for 2664.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.008455293409027485
FCF conversion rate: 0.6595004095004094
Beneish M-Score: -2.114231938048088 (Likely Safe)
Earnings quality for 2664.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): -0.006501165955502583
FCF conversion rate: 1.419375
Beneish M-Score: -2.5186405868212893 (Likely Safe)
Earnings quality for 2678.HK (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2678.HK (quarterly period ending 2025-06-30):
Beneish M-Score: -2.499271105655565 (Likely Safe)
Earnings quality for 2678.HK (quarterly period ending 2025-12-31):
Beneish M-Score: -2.45497387377819 (Likely Safe)
Earnings quality for 2680.HK (quarterly period ending 2025-02-28):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2680.HK (quarterly period ending 2025-08-31):
Beneish M-Score: -2.4940590344263187 (Likely Safe)
Earnings quality for 2680.HK (quarterly period ending 2026-02-28):
Beneish M-Score: -2.3649835316261307 (Likely Safe)
Earnings quality for 2687.HK (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.0012892135797163786
FCF conversion rate: 1.0123329385890714
Beneish M-Score: -2.715563145822612 (Likely Safe)
Earnings quality for 2687.HK (annual period ending 2023-12-31):
Accrual ratio (Sloan): 0.1320980831279241
FCF conversion rate: 0.0216160450006755
Beneish M-Score: -1.491137978846523 (Possible Manipulation)
Earnings quality for 2687.HK (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.17296696120745092
FCF conversion rate: -0.18339979632819714
Beneish M-Score: -1.7714717717537303 (Possible Manipulation)
Earnings quality for 2687.HK (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.1874528074706614
FCF conversion rate: -0.5208410124093868
Beneish M-Score: -1.3061599014859868 (Strong Manipulation Signal)
Earnings quality for 2691.HK (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2691.HK (quarterly period ending 2024-12-31):
Accrual ratio (Sloan): -0.10232988189702356
FCF conversion rate: 51.18172899070076
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2691.HK (quarterly period ending 2025-03-31):
Accrual ratio (Sloan): 0.26968861403545863
FCF conversion rate: -136.8922127687863
Beneish M-Score: 0.9294047246704202 (Strong Manipulation Signal)
Earnings quality for 2691.HK (quarterly period ending 2025-06-30):
Accrual ratio (Sloan): -0.15160693306723638
FCF conversion rate: 45.628207308855366
Beneish M-Score: -1.725277498120202 (Possible Manipulation)
Earnings quality for 2691.HK (quarterly period ending 2025-12-31):
Accrual ratio (Sloan): 0.007406622933557128
FCF conversion rate: -2.0555356873429034
Beneish M-Score: -1.9966355846856434 (Likely Safe)
Earnings quality for 2691.HK (quarterly period ending 2026-03-31):
Accrual ratio (Sloan): -0.07150373251662163
FCF conversion rate: 25.843708306036838
Beneish M-Score: -2.1213795845475567 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2024-12-31):
Accrual ratio (Sloan): 0.008152685010628987
FCF conversion rate: 0.8007862224246785
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2025-03-31):
Accrual ratio (Sloan): -0.0001032354010418675
FCF conversion rate: 1.0042997992261722
Beneish M-Score: -2.4365436576835338 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2025-06-30):
Accrual ratio (Sloan): -0.006881036711183653
FCF conversion rate: 1.2130713929691217
Beneish M-Score: -1.8409265023630201 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2025-12-31):
Accrual ratio (Sloan): 0.008580851405094505
FCF conversion rate: -1.081515915616762
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2714.HK (quarterly period ending 2026-03-31):
Accrual ratio (Sloan): 0.024205679765213473
FCF conversion rate: 4.454288780266068
Beneish M-Score: 4.5697389984442465 (Strong Manipulation Signal)
Earnings quality for 2747.T (quarterly period ending 2025-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2747.T (quarterly period ending 2026-02-28):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2747.T (quarterly period ending 2026-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2764.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): -0.09364689229241863
FCF conversion rate: 0.13523569031067817
Beneish M-Score: -2.8986331354478057 (Likely Safe)
Earnings quality for 2764.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): -0.025764379554192373
FCF conversion rate: 0.3351636682211977
Beneish M-Score: -2.523660499051096 (Likely Safe)
Earnings quality for 2764.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.025630331888864617
FCF conversion rate: -2.901611934059618
Beneish M-Score: -2.6722536885251187 (Likely Safe)
Earnings quality for 2764.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.12088193858631446
FCF conversion rate: -0.33268244435487193
Beneish M-Score: -2.2513642227914565 (Likely Safe)
Earnings quality for 2764.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.12057954229723052
FCF conversion rate: -5.824848297382618
Beneish M-Score: -2.07276836092419 (Likely Safe)
Earnings quality for 2788.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2788.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2788.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.408358546711894 (Likely Safe)
Earnings quality for 2788.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2791.T (annual period ending 2022-05-31):
Accrual ratio (Sloan): 0.06340778713535945
FCF conversion rate: 0.07562277580071174
Beneish M-Score: -2.5863954229220067 (Likely Safe)
Earnings quality for 2791.T (annual period ending 2023-05-31):
Accrual ratio (Sloan): 0.1387825996041439
FCF conversion rate: -3.155128205128205
Beneish M-Score: -2.630933977701468 (Likely Safe)
Earnings quality for 2791.T (annual period ending 2024-05-31):
Accrual ratio (Sloan): -0.02499565479341948
FCF conversion rate: 1.422686945500634
Beneish M-Score: -3.129112261705082 (Likely Safe)
Earnings quality for 2791.T (annual period ending 2025-05-31):
Accrual ratio (Sloan): 0.10982147619048489
FCF conversion rate: -0.7174682797285334
Beneish M-Score: -2.4353606262702336 (Likely Safe)
Earnings quality for 2805.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2805.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.4175915583858303 (Likely Safe)
Earnings quality for 2805.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2805.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2805.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.420467375283661 (Likely Safe)
Earnings quality for 2813.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2813.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.483442307813018 (Likely Safe)
Earnings quality for 2813.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2813.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2813.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.45286936623371 (Likely Safe)
Earnings quality for 2820.T (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2820.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2820.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2820.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2820.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2875.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2875.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.4869911351337683 (Likely Safe)
Earnings quality for 2875.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2875.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2875.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.454300442960058 (Likely Safe)
Earnings quality for 2904.T (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2904.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.848723285954953 (Likely Safe)
Earnings quality for 2904.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2904.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2917.T (annual period ending 2021-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2917.T (annual period ending 2022-09-30):
Accrual ratio (Sloan): -0.030091961494469528
FCF conversion rate: 1.6529652138545503
Beneish M-Score: -2.6748673450654765 (Likely Safe)
Earnings quality for 2917.T (annual period ending 2023-09-30):
Accrual ratio (Sloan): 0.07904335023848906
FCF conversion rate: -3.8681332613532255
Beneish M-Score: -1.9263099406273687 (Likely Safe)
Earnings quality for 2917.T (annual period ending 2024-09-30):
Accrual ratio (Sloan): 0.14446734803207342
FCF conversion rate: -10.996116515642276
Beneish M-Score: -1.8219689683284872 (Likely Safe)
Earnings quality for 2917.T (annual period ending 2025-09-30):
Accrual ratio (Sloan): 0.3430189206733652
FCF conversion rate: 93.8596065128901
Beneish M-Score: -1.7928306960798666 (Likely Safe)
Earnings quality for 292A.T (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2931.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2931.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2931.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2931.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2936.T (quarterly period ending 2025-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2936.T (quarterly period ending 2026-02-28):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2936.T (quarterly period ending 2026-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2938.T (annual period ending 2021-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2938.T (annual period ending 2022-06-30):
Accrual ratio (Sloan): 0.1966465294045124
FCF conversion rate: -1.1276122721209425
Beneish M-Score: -1.7114156495294457 (Possible Manipulation)
Earnings quality for 2938.T (annual period ending 2023-06-30):
Accrual ratio (Sloan): 0.20235043478253012
FCF conversion rate: -1.3675177898702386
Beneish M-Score: -1.7106491787483762 (Possible Manipulation)
Earnings quality for 2938.T (annual period ending 2024-06-30):
Accrual ratio (Sloan): 0.1110071420539361
FCF conversion rate: -1.0472560975609757
Beneish M-Score: -1.8317557105141344 (Likely Safe)
Earnings quality for 2938.T (annual period ending 2025-06-30):
Accrual ratio (Sloan): 0.012235393262594511
FCF conversion rate: 0.7683168316831683
Beneish M-Score: -2.3534205087257067 (Likely Safe)
Earnings quality for 296A.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 296A.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.5048113473318385 (Likely Safe)
Earnings quality for 296A.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 296A.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 296A.T (quarterly period ending 2026-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2970.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2970.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2970.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.4886778229642874 (Likely Safe)
Earnings quality for 2970.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2981.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.16846501996152968
FCF conversion rate: -1.2952439079041995
Beneish M-Score: -1.8190273259585406 (Likely Safe)
Earnings quality for 2981.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.03656550480005635
FCF conversion rate: 0.5154456697471679
Beneish M-Score: -1.8928024403562953 (Likely Safe)
Earnings quality for 2981.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): 0.12036845377420075
FCF conversion rate: -1.3674724256796773
Beneish M-Score: -1.7711396189858761 (Possible Manipulation)
Earnings quality for 2981.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.2689336896605035
FCF conversion rate: -2.5318573676080103
Beneish M-Score: -1.2436571703690185 (Strong Manipulation Signal)
Earnings quality for 2981.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.09164952248140955
FCF conversion rate: -0.2020632753631648
Beneish M-Score: -1.6706212086654735 (Possible Manipulation)
Earnings quality for 2OY.DE (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 2OY.DE (annual period ending 2022-12-31):
Accrual ratio (Sloan): -0.012821147467947132
FCF conversion rate: 1.1674568965517242
Beneish M-Score: -2.6168887183802783 (Likely Safe)
Earnings quality for 2OY.DE (annual period ending 2023-12-31):
Accrual ratio (Sloan): -0.03473053892215569
FCF conversion rate: 4.11969696969697
Beneish M-Score: -2.6783395284556413 (Likely Safe)
Earnings quality for 2OY.DE (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.023456136850597248
FCF conversion rate: -0.1257285595337219
Beneish M-Score: -2.537257816900024 (Likely Safe)
Earnings quality for 2OY.DE (annual period ending 2025-12-31):
Accrual ratio (Sloan): -0.017211911955114373
FCF conversion rate: 0.5920621931260229
Beneish M-Score: -2.2249989862629524 (Likely Safe)
Earnings quality for 3004.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3004.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.4462004032845686 (Likely Safe)
Earnings quality for 3004.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3004.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3004.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.4400647669624913 (Likely Safe)
Earnings quality for 3036.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3036.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.5422886644920455 (Likely Safe)
Earnings quality for 3036.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3036.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3036.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.414801101137849 (Likely Safe)
Earnings quality for 3053.T (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3053.T (annual period ending 2022-12-31):
Accrual ratio (Sloan): -0.2949686545571451
FCF conversion rate: 0.046753246753246755
Beneish M-Score: -3.617220382575149 (Likely Safe)
Earnings quality for 3053.T (annual period ending 2023-12-31):
Accrual ratio (Sloan): -0.03670386256086667
FCF conversion rate: 0.6830985915492958
Beneish M-Score: -2.558508587797984 (Likely Safe)
Earnings quality for 3053.T (annual period ending 2024-12-31):
Accrual ratio (Sloan): -0.01243319500383911
FCF conversion rate: 3.6428571428571432
Beneish M-Score: -2.4968644232373687 (Likely Safe)
Earnings quality for 3053.T (annual period ending 2025-12-31):
Accrual ratio (Sloan): 0.019485856846718747
FCF conversion rate: 1.9912280701754386
Beneish M-Score: -2.198582840037219 (Likely Safe)
Earnings quality for 3054.T (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3054.T (annual period ending 2022-12-31):
Accrual ratio (Sloan): 0.0364065546197966
FCF conversion rate: 1.519454278940117
Beneish M-Score: -2.0254158151668737 (Likely Safe)
Earnings quality for 3054.T (annual period ending 2023-12-31):
Accrual ratio (Sloan): -0.0400147338394942
FCF conversion rate: 4.767191142191142
Beneish M-Score: -2.6377037276734283 (Likely Safe)
Earnings quality for 3054.T (annual period ending 2024-12-31):
Accrual ratio (Sloan): 0.004408723451137915
FCF conversion rate: 0.8431050270121784
Beneish M-Score: -2.4661818417100028 (Likely Safe)
Earnings quality for 3054.T (annual period ending 2025-12-31):
Accrual ratio (Sloan): -0.07879114067205684
FCF conversion rate: 3.3421658507393213
Beneish M-Score: -3.099766653642845 (Likely Safe)
Earnings quality for 3058.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.07081357087000141
FCF conversion rate: 4.459921099091114
Beneish M-Score: -2.147647153617927 (Likely Safe)
Earnings quality for 3058.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.01222187947025579
FCF conversion rate: 1.3402768691283071
Beneish M-Score: -2.237266053467372 (Likely Safe)
Earnings quality for 3058.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.018254887108370626
FCF conversion rate: -4.34731182795699
Beneish M-Score: -2.5277392731919432 (Likely Safe)
Earnings quality for 3058.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.0217767406298507
FCF conversion rate: -0.5126428779951046
Beneish M-Score: -2.337080921701462 (Likely Safe)
Earnings quality for 3058.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.046408897893466965
FCF conversion rate: -0.7538518704905466
Beneish M-Score: -2.3116067251179264 (Likely Safe)
Earnings quality for 3068.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.23454108236499888
FCF conversion rate: -2.9971139753859743
Beneish M-Score: -3.081088069481525 (Likely Safe)
Earnings quality for 3068.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.048147716215304094
FCF conversion rate: 0.3643929436549758
Beneish M-Score: -2.5514221714599077 (Likely Safe)
Earnings quality for 3068.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): 0.04047965287677706
FCF conversion rate: 0.3594209311881658
Beneish M-Score: -2.440101411457709 (Likely Safe)
Earnings quality for 3068.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.09746502630971901
FCF conversion rate: -1.374865323449526
Beneish M-Score: -2.128541081633384 (Likely Safe)
Earnings quality for 3068.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.016633062896674773
FCF conversion rate: -0.6950170000254364
Beneish M-Score: -2.379888807737075 (Likely Safe)
Earnings quality for 3076.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3076.T (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3076.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.431408618412032 (Likely Safe)
Earnings quality for 3076.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3076.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 307A.T (annual period ending 2023-06-30):
Accrual ratio (Sloan): 0.14008626440900768
FCF conversion rate: -24.10101656626506
Beneish M-Score: -2.170962696221903 (Likely Safe)
Earnings quality for 307A.T (annual period ending 2024-06-30):
Accrual ratio (Sloan): 0.021722810485035313
FCF conversion rate: -0.7765521444351338
Beneish M-Score: -1.3594910688771722 (Strong Manipulation Signal)
Earnings quality for 307A.T (annual period ending 2025-06-30):
Accrual ratio (Sloan): 0.08789823760181346
FCF conversion rate: -33.84618635115149
Beneish M-Score: -2.717996206398606 (Likely Safe)
Earnings quality for 3080.T (annual period ending 2022-02-28):
Accrual ratio (Sloan): 0.030099469013432068
FCF conversion rate: 0.4855809629064372
Beneish M-Score: -2.2351207535367714 (Likely Safe)
Earnings quality for 3080.T (annual period ending 2023-02-28):
Accrual ratio (Sloan): 0.0030067405230289764
FCF conversion rate: 0.9451182812908991
Beneish M-Score: -2.5123430151522967 (Likely Safe)
Earnings quality for 3080.T (annual period ending 2024-02-29):
Accrual ratio (Sloan): 0.012111315329926594
FCF conversion rate: 0.7763505993541207
Beneish M-Score: -2.5054928815999045 (Likely Safe)
Earnings quality for 3080.T (annual period ending 2025-02-28):
Accrual ratio (Sloan): 0.014166438458621347
FCF conversion rate: 0.5577116169785497
Beneish M-Score: -2.4832657961172275 (Likely Safe)
Earnings quality for 3080.T (annual period ending 2026-02-28):
Accrual ratio (Sloan): -0.013812949306477165
FCF conversion rate: 0.24164622512946307
Beneish M-Score: -2.446584894539243 (Likely Safe)
Earnings quality for 308A.T (annual period ending 2023-06-30):
Accrual ratio (Sloan): -0.07954990735349925
FCF conversion rate: 0.3008918775053501
Beneish M-Score: -3.0504756010279497 (Likely Safe)
Earnings quality for 308A.T (annual period ending 2024-06-30):
Accrual ratio (Sloan): -0.09368799359772824
FCF conversion rate: 4.8671423717295275
Beneish M-Score: -2.9454741679898064 (Likely Safe)
Earnings quality for 308A.T (annual period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3093.T (quarterly period ending 2025-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3093.T (quarterly period ending 2026-02-28):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3093.T (quarterly period ending 2026-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3109.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): -0.02905779695083092
FCF conversion rate: 49.38775510204081
Beneish M-Score: -2.5735845874797785 (Likely Safe)
Earnings quality for 3109.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.019180063580586187
FCF conversion rate: -0.03729456384323641
Beneish M-Score: -2.3618882373903736 (Likely Safe)
Earnings quality for 3109.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): 0.000509693471876625
FCF conversion rate: 0.94375
Beneish M-Score: -2.7079160570996863 (Likely Safe)
Earnings quality for 3109.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.02083272339521995
FCF conversion rate: -0.913566739606127
Beneish M-Score: -2.566553523361362 (Likely Safe)
Earnings quality for 3109.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): 0.01689112873737356
FCF conversion rate: -0.6484210526315789
Beneish M-Score: -2.1191002858323933 (Likely Safe)
Earnings quality for 3110.T (quarterly period ending 2024-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3110.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.5093818967972057 (Likely Safe)
Earnings quality for 3110.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3110.T (quarterly period ending 2025-09-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 312A.T (annual period ending 2022-10-31):
Accrual ratio (Sloan): 0.050458850756290884
FCF conversion rate: -2.589307054475924
Beneish M-Score: -2.3744864526207454 (Likely Safe)
Earnings quality for 312A.T (annual period ending 2023-10-31):
Accrual ratio (Sloan): 0.0036751726538470746
FCF conversion rate: 0.903210011573338
Beneish M-Score: -2.568571493968176 (Likely Safe)
Earnings quality for 312A.T (annual period ending 2024-10-31):
Accrual ratio (Sloan): -0.08751059192009995
FCF conversion rate: 5.097869121417835
Beneish M-Score: -2.9300783968057362 (Likely Safe)
Earnings quality for 312A.T (annual period ending 2025-10-31):
Accrual ratio (Sloan): 0.040686397250776114
FCF conversion rate: -1.8715810680358718
Beneish M-Score: -2.4119538918813 (Likely Safe)
Earnings quality for 3138.T (quarterly period ending 2025-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3138.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3138.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.4535813273190787 (Likely Safe)
Earnings quality for 3138.T (quarterly period ending 2026-03-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3140.T (quarterly period ending 2024-12-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3140.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.3756296090735014 (Likely Safe)
Earnings quality for 3148.T (annual period ending 2022-05-31):
Accrual ratio (Sloan): 0.023582612627889885
FCF conversion rate: 0.6687574434299325
Beneish M-Score: -2.4250400655700637 (Likely Safe)
Earnings quality for 3148.T (annual period ending 2023-05-31):
Accrual ratio (Sloan): 0.05274420281482352
FCF conversion rate: 0.20735009671179883
Beneish M-Score: -2.3690709050095875 (Likely Safe)
Earnings quality for 3148.T (annual period ending 2024-05-31):
Accrual ratio (Sloan): 0.038929409807888025
FCF conversion rate: 0.38105324665838874
Beneish M-Score: -2.4883470154748912 (Likely Safe)
Earnings quality for 3148.T (annual period ending 2025-05-31):
Accrual ratio (Sloan): 0.04467014009316249
FCF conversion rate: 0.3807459356072681
Beneish M-Score: -2.3121136330220278 (Likely Safe)
Earnings quality for 3161.T (annual period ending 2022-04-30):
Accrual ratio (Sloan): 0.11270062615761141
FCF conversion rate: -2.663824782631567
Beneish M-Score: -2.2425314110362087 (Likely Safe)
Earnings quality for 3161.T (annual period ending 2023-04-30):
Accrual ratio (Sloan): -0.048995748214761506
FCF conversion rate: 2.0786225252883064
Beneish M-Score: -2.9438751545058954 (Likely Safe)
Earnings quality for 3161.T (annual period ending 2024-04-30):
Accrual ratio (Sloan): 0.02696296376111685
FCF conversion rate: -0.3710471622701838
Beneish M-Score: -2.413900865735278 (Likely Safe)
Earnings quality for 3161.T (annual period ending 2025-04-30):
Accrual ratio (Sloan): -0.00556055973470886
FCF conversion rate: 1.2262560712832697
Beneish M-Score: -2.6208022936785165 (Likely Safe)
Earnings quality for 3161.T (annual period ending 2026-04-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3173.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.06684176672384219
FCF conversion rate: -0.39798206278026904
Beneish M-Score: -2.2758455188679245 (Likely Safe)
Earnings quality for 3173.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.04840904920587516
FCF conversion rate: -0.2695417789757412
Beneish M-Score: -2.327029457946011 (Likely Safe)
Earnings quality for 3173.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): -0.03959585828224417
FCF conversion rate: 2.44731977818854
Beneish M-Score: -2.8397491060023885 (Likely Safe)
Earnings quality for 3173.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.010847809283300392
FCF conversion rate: -5.128205128205128
Beneish M-Score: -2.0211491940956865 (Likely Safe)
Earnings quality for 3173.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): -0.03413858636927005
FCF conversion rate: 2.292022792022792
Beneish M-Score: -2.6205294729541815 (Likely Safe)
Earnings quality for 317A.T (annual period ending 2025-05-31):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 3190.T (annual period ending 2022-03-31):
Accrual ratio (Sloan): 0.053111832490526506
FCF conversion rate: -2.0927836604359022
Beneish M-Score: -2.385978550652475 (Likely Safe)
Earnings quality for 3190.T (annual period ending 2023-03-31):
Accrual ratio (Sloan): 0.016130643111160612
FCF conversion rate: -0.4118419507403888
Beneish M-Score: -2.608962125725353 (Likely Safe)
Earnings quality for 3190.T (annual period ending 2024-03-31):
Accrual ratio (Sloan): 0.0467728520477454
FCF conversion rate: -2.8784203281953165
Beneish M-Score: -2.849507512128714 (Likely Safe)
Earnings quality for 3190.T (annual period ending 2025-03-31):
Accrual ratio (Sloan): 0.011767878551146534
FCF conversion rate: 0.4358604026685087
Beneish M-Score: -2.49590120549892 (Likely Safe)
Earnings quality for 3190.T (annual period ending 2026-03-31):
Accrual ratio (Sloan): -0.01680237069093422
FCF conversion rate: 1.8023902105581642
Beneish M-Score: -2.477606539419474 (Likely Safe)
Earnings quality for 320A.T (quarterly period ending 2025-06-30):
Beneish M-Score: -2.48 (Likely Safe)
Earnings quality for 320A.T (quarterly period ending 2025-12-31):
Beneish M-Score: -2.3926893535466247 (Likely Safe)
Earnings quality for 3236.T (annual period ending 2022-05-31):
Accrual ratio (Sloan): 0.13428989343177541
FCF conversion rate: -2.3973568281938324
Beneish M-Score: -1.690335237166539 (Possible Manipulation)
Earnings quality for 3236.T (annual period ending 2023-05-31):
Accrual ratio (Sloan): 0.04483440658920493
FCF conversion rate: 0.10499359795134443
Beneish M-Score: -1.8782237964538249 (Likely Safe)
Earnings quality for 3236.T (annual period ending 2024-05-31):
Accrual ratio (Sloan): 0.11131906169250416
FCF conversion rate: -1.037912087912088
Beneish M-Score: -1.6176636753129785 (Possible Manipulation)
Earnings quality for 3236.T (annual period ending 2025-05-31):
Accrual ratio (Sloan): -0.19042259606917913
FCF conversion rate: 3.889626980071538
Beneish M-Score: -3.6718412223556505 (Likely Safe)
Earnings quality for 3268.HK (annual period ending 2021-12-31):
Beneish M-Score: -2.48 (Likely Safe)