Global Mofy AI Limited
GMM Technology Information Technology Services
Global Mofy AI Limited’s revenue for fiscal 2025 (year ended September 2025) was $55.9 million, up 35.3% from fiscal 2024. Revenue growth for three consecutive years, operating cash flow growth for three.
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Global Mofy AI Limited (GMM) Beneish M-score
Global Mofy AI Limited's Beneish M-score for fiscal 2025 is −4.25; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −4.25 | (1.94) |
| FY2024 | −2.31 | (0.16) |
| FY2023 | −2.16 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 1.24 | — | 1.14 | |
| Gross margin index | 1.25 | — | 0.66 | |
| Asset quality index | 1.15 | — | 0.47 | |
| Sales growth index | 1.35 | — | 1.21 | |
| Depreciation index | 1.00 | — | 0.11 | |
| SG&A index | 1.31 | — | −0.23 | |
| Total accruals to total assets | (0.53) | — | −2.48 | |
| Leverage index | 0.88 | — | −0.29 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −4.25 | ||
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 |
|---|---|
| CYCU Cycurion, Inc. compare | −6.4× |
| LZMH LZ Technology Holdings Limited compare | −4.4× |
| GMM Global Mofy AI Limited | −4.2× |
| GLE Global Engine Group Holding Limited compare | −2.4× |
| VEEA Veea Inc. compare | −0.5× |
| BDAI Biddance AI Systems, Inc. compare | 2.0× |
| DTST Data Storage Corp. compare | 17.9× |
| ARBB ARB IOT Group Limited compare | — |
| SLAI SOLAI Limited 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