Genius Group Limited
GNS Consumer Defensive Education & Training Services
Genius Group Limited’s revenue for fiscal 2025 (year ended December 2025) was $8.4 million, up 10.6% from fiscal 2024.
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Genius Group Limited (GNS) Beneish M-score
Genius Group Limited's Beneish M-score for fiscal 2025 is −3.96; 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 | −3.96 | (4.91) |
| FY2024 | 0.94 | 2.63 |
| FY2023 | −1.69 | 0.55 |
| FY2022 | −2.23 | 0.34 |
| FY2021 | −2.57 | 0.33 |
| FY2020 | −2.90 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 0.32 | — | 0.30 | |
| Gross margin index | 0.91 | — | 0.48 | |
| Asset quality index | 1.27 | — | 0.51 | |
| Sales growth index | 1.11 | — | 0.99 | |
| Depreciation index | 5.71 | — | 0.66 | |
| SG&A index | 1.15 | — | −0.20 | |
| Total accruals to total assets | (0.33) | — | −1.55 | |
| Leverage index | 0.94 | — | −0.31 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −3.96 | ||
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 |
|---|---|
| EDTK Skillful Craftsman Education Technology Limited compare | −18.0× |
| YQ 17 Education & Technology Group Inc. Sponsored ADR compare | −4.6× |
| GNS Genius Group Limited | −4.0× |
| AACG ATA Inc. compare | −3.7× |
| JDZG JIADE Limited compare | −3.4× |
| FEDU Four Seasons Education (Cayman) Inc. Unsponsored ADR compare | −2.8× |
| IH iHuman Inc. Sponsored ADR compare | −2.3× |
| RYET Ruanyun Edai Technology Inc compare | −2.2× |
| YOUL Youlife Group Inc. compare | −1.7× |
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