Atlas Trinity Tech Limited
ATTT Consumer Defensive Household & Personal Products
Atlas Trinity Tech Limited’s revenue for fiscal 2026 (year ended March 2026) was $18.2 million, up 79.8% from fiscal 2025.
Follow ATTT
Atlas Trinity Tech Limited (ATTT) Beneish M-score
Atlas Trinity Tech Limited's Beneish M-score for fiscal 2026 is 1.96; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
Embed this chart
Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2026 | 1.96 | 4.73 |
| FY2025 | −2.77 | (0.44) |
| FY2024 | −2.33 | — |
How fiscal 2026’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 4.59 | — | 4.23 | |
| Gross margin index | 1.26 | — | 0.67 | |
| Asset quality index Asset quality not computable — index set to 1 | 1.00 | — | Set to 1 | 0.40 |
| Sales growth index | 1.80 | — | 1.60 | |
| Depreciation index Depreciation not reported — index set to 1 | 1.00 | — | Set to 1 | 0.12 |
| SG&A index | 1.17 | — | −0.20 | |
| Total accruals to total assets | 0.14 | — | 0.68 | |
| Leverage index | 2.11 | — | −0.69 | |
| Beneish M-score | Flagged by the model | 1.96 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| BYAH Park Ha Biological Technology Co., Ltd. compare | −25.5× |
| TANH Tantech Holdings Ltd. compare | −4.0× |
| SKIN SkinHealth Systems Inc. compare | −3.0× |
| UG United-Guardian, Inc. compare | −2.6× |
| SLSN Solesence, Inc. compare | −1.1× |
| ATTT Atlas Trinity Tech Limited | 2.0× |
| DSY Big Tree Cloud Holdings Limited compare | 32.4× |
| GROV Grove Collaborative Holdings, Inc. compare | — |
| BRSHF Bruush Oral Care Inc. compare | — |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI