This small bat is endemic to Taiwan. Gold-shining hairs mix into its back fur, and the authors considered it and another newly described species apparently forest-dependent.
The back fur ranges from dark to yellowish brown and includes shiny golden guard hairs. The underside ranges from grayish brown to grayish white, with dark hair bases.
The authors described both new species, M. gracilis and M. recondita, as apparently forest-dependent. M. gracilis specimens in the study came from sites above 1,400 m.
An extinction-risk assessment has not been added yet.