S (SentinelOne) Beneish M-Score: -3.08 (As of Jun. 25, 2026)


S SentinelOne Inc S
79 GF Score
Price $14.96
GF Value $28.19
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is SentinelOne Beneish M-Score?

SentinelOne S -1.06% 79 Beneish M-Score is -3.08 as of Jun. 25, 2026. GuruFocus rates S with a GF Score™ of 79/100 and a GF Value™ of $28.19 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 2,633 Software companies, SentinelOne ranks better than 79.42% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Good Sign:

Beneish M-Score -3.08 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for SentinelOne's Beneish M-Score or its related term are showing as below:

S' s Beneish M-Score Range Over the Past 10 Years
Min: -3.31   Med: -2.85   Max: -0.02
Current: -3.08

During the past 7 years, the highest Beneish M-Score of SentinelOne was -0.02. The lowest was -3.31. And the median was -2.85.


SentinelOne Beneish M-Score Historical Data

* Premium members only.

The historical data trend for SentinelOne's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

SentinelOne Beneish M-Score Chart

SentinelOne Annual Data
Trend Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Beneish M-Score
Get a 7-Day Free Trial -1.24 -0.16 -2.83 -2.85 -3.31

SentinelOne Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -3.21 -3.27 -3.17 -3.31 -3.08

S vs ZETA, BLSH, PATH: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, SentinelOne's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


SentinelOne Beneish M-Score vs Software Industry

For the Software industry and Technology sector, SentinelOne's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where SentinelOne's Beneish M-Score falls into.


S
79GF Score
SentinelOne Inc S
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SentinelOne Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of SentinelOne for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * 0.9603+0.528 * 1.0216+0.404 * 1.0319+0.892 * 1.2138+0.115 * 0.88
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.86+4.679 * -0.159279-0.327 * 1.1308
=-3.08

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

This Year (Apr26) TTM:Last Year (Apr25) TTM:
Total Receivables was $181 Mil.
Revenue was 276.657 + 271.153 + 258.913 + 242.183 = $1,049 Mil.
Gross Profit was 198.692 + 196.833 + 191.062 + 181.709 = $768 Mil.
Total Current Assets was $966 Mil.
Total Assets was $2,356 Mil.
Property, Plant and Equipment(Net PPE) was $88 Mil.
Depreciation, Depletion and Amortization(DDA) was $61 Mil.
Selling, General, & Admin. Expense(SGA) was $727 Mil.
Total Current Liabilities was $672 Mil.
Long-Term Debt & Capital Lease Obligation was $0 Mil.
Net Income was -76.164 + -110.232 + -60.291 + -72.019 = $-319 Mil.
Non Operating Income was 2.458 + -0.789 + -3.691 + -4.21 = $-6 Mil.
Cash Flow from Operations was 38.493 + 4.371 + 21.014 + -1.043 = $63 Mil.
Total Receivables was $155 Mil.
Revenue was 229.029 + 225.521 + 210.648 + 198.937 = $864 Mil.
Gross Profit was 172.497 + 168.511 + 157.388 + 148.238 = $647 Mil.
Total Current Assets was $1,031 Mil.
Total Assets was $2,384 Mil.
Property, Plant and Equipment(Net PPE) was $76 Mil.
Depreciation, Depletion and Amortization(DDA) was $43 Mil.
Selling, General, & Admin. Expense(SGA) was $697 Mil.
Total Current Liabilities was $589 Mil.
Long-Term Debt & Capital Lease Obligation was $13 Mil.




1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI=(Receivables_t / Revenue_t) / (Receivables_t-1 / Revenue_t-1)
=(180.688 / 1048.906) / (155.01 / 864.135)
=0.172263 / 0.179382
=0.9603

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI=GrossMargin_t-1 / GrossMargin_t
=(GrossProfit_t-1 / Revenue_t-1) / (GrossProfit_t / Revenue_t)
=(646.634 / 864.135) / (768.296 / 1048.906)
=0.748302 / 0.732474
=1.0216

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI=(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) / (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
=(1 - (965.854 + 87.597) / 2356.295) / (1 - (1030.598 + 75.989) / 2383.951)
=0.552921 / 0.535818
=1.0319

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI=Sales_t / Sales_t-1
=Revenue_t / Revenue_t-1
=1048.906 / 864.135
=1.2138

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI=(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) / (Depreciation_t / (Depreciaton_t + PPE_t))
=(42.923 / (42.923 + 75.989)) / (60.924 / (60.924 + 87.597))
=0.360964 / 0.410205
=0.88

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI=(SGA_t / Sales_t) / (SGA_t-1 /Sales_t-1)
=(727.34 / 1048.906) / (696.775 / 864.135)
=0.693427 / 0.806327
=0.86

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI=((LTD_t + CurrentLiabilities_t) / TotalAssets_t) / ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
=((0 + 672.28) / 2356.295) / ((12.559 + 588.928) / 2383.951)
=0.285312 / 0.252307
=1.1308

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA=(IncomefromContinuingOperations_t - CashFlowsfromOperations_t) / TotalAssets_t
=(NetIncome_t - NonOperatingIncome_t - CashFlowsfromOperations_t) / TotalAssets_t
=(-318.706 - -6.232 - 62.835) / 2356.295
=-0.159279

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

SentinelOne has a M-score of -3.08 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -3.08 mean?
SentinelOne (S) has a Beneish M-Score of -3.08 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SentinelOne and its competitors. According to the industry distribution chart, SentinelOne ranks #542 out of 2633 companies in the Software industry, placing it in the top 20.6%.
Is SentinelOne's Beneish M-Score too high?
SentinelOne's current Beneish M-Score is -3.08. Based on the distribution chart, SentinelOne ranks #542 out of 2633 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, SentinelOne has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SentinelOne's Beneish M-Score compare to ZETA and BLSH?
According to the Software industry distribution chart, SentinelOne ranks #542 out of 2633 companies for Beneish M-Score. This places SentinelOne in the top 21% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Software company?
A good Beneish M-Score depends on the Software industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SentinelOne and its competitors. SentinelOne's current Beneish M-Score is -3.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SentinelOne stock overvalued right now?
Based on GuruFocus' analysis, SentinelOne (S) is currently considered Significantly Undervalued. The stock's GF Value™ is $28.19, compared to a current price of $14.96 — trading 46.9% below its estimated fair value. The current Beneish M-Score is -3.08. SentinelOne's overall GF Score™ is 79/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For SentinelOne (S), the current Beneish M-Score is -3.08 as of Jun. 25, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is SentinelOne (S) Overvalued in 2026?

Based on GuruFocus' analysis, SentinelOne stock appears to be undervalued. The current stock price of $14.96 is trading 46.9% below its estimated GF Value™ of $28.19. GuruFocus considers SentinelOne to be Significantly Undervalued.

Key valuation signals for S:

  • Beneish M-Score: -3.08
  • GF Value™: $28.19 vs. price of $14.96 (46.9% below fair value)
  • GF Score™: 79/100 with 5 warning signs

No single metric tells the full story. See the S stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SentinelOne Business Description

Address 444 Castro Street, Suite 400, Mountain View, CA, USA, 94041
SentinelOne is a cloud-based cybersecurity company specializing in endpoint protection. SentinelOne's primary offering is its Singularity platform that offers a single pane of glass for an enterprise to detect and respond to security threats attacking its IT infrastructure. The California-based firm was founded in 2013 and went public in 2021.
79GF Score

Get the complete analysis for S

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$14.96
Price
$28.19
GF Value