AIB (AIB Data Centers) Beneish M-Score: -2.51 (As of Jun. 27, 2026)


AIB AIB Data Centers Inc AIB
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What is AIB Data Centers Beneish M-Score?

AIB Data Centers AIB -3.40% 19 Beneish M-Score is -2.51 as of Jun. 27, 2026. GuruFocus rates AIB with a GF Score™ of 19/100. Among 2,634 Software companies, AIB Data Centers ranks worse than 51.94% 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 -2.51 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

AIB' s Beneish M-Score Range Over the Past 10 Years
Min: -3.06   Med: -2.79   Max: -2.51
Current: -2.51

During the past 3 years, the highest Beneish M-Score of AIB Data Centers was -2.51. The lowest was -3.06. And the median was -2.79.

AIB Data Centers Beneish M-Score Historical Data

* Premium members only.

The historical data trend for AIB Data Centers'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.

AIB Data Centers Beneish M-Score Chart

AIB Data Centers Annual Data
Trend Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -3.06

AIB Data Centers Quarterly Data
Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 -3.06 -2.51

AIB vs LMED, SCOR, EXFY: Beneish M-Score Comparison

For the Software - Application subindustry, AIB Data Centers'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.

AIB Data Centers Beneish M-Score vs Software Industry

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

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


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AIB Data Centers Inc AIB
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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AIB Data Centers 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 AIB Data Centers 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 * 0.5877+0.528 * 1.6607+0.404 * 2.0787+0.892 * 1.3344+0.115 * 0.6578
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.8322+4.679 * -0.132416-0.327 * 0.8018
=-2.51

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $2.24 Mil.
Revenue was 4.913 + 5.045 + 4.227 + 4.745 = $18.93 Mil.
Gross Profit was 0.57 + 0.755 + 0.985 + 0.549 = $2.86 Mil.
Total Current Assets was $3.68 Mil.
Total Assets was $36.26 Mil.
Property, Plant and Equipment(Net PPE) was $8.71 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.95 Mil.
Selling, General, & Admin. Expense(SGA) was $3.51 Mil.
Total Current Liabilities was $8.69 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -0.273 + -0.719 + -0.063 + -0.542 = $-1.60 Mil.
Non Operating Income was 0.004 + 0 + 0 + 0 = $0.00 Mil.
Cash Flow from Operations was 1.275 + 0.503 + 2.822 + -1.4 = $3.20 Mil.
 Total Receivables was $2.85 Mil.
Revenue was 4.5 + 0 + 4.8 + 4.886 = $14.19 Mil.
Gross Profit was 1.226 + 0 + 1.359 + 0.973 = $3.56 Mil.
Total Current Assets was $3.11 Mil.
Total Assets was $15.32 Mil.
Property, Plant and Equipment(Net PPE) was $7.36 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.51 Mil.
Selling, General, & Admin. Expense(SGA) was $1.44 Mil.
Total Current Liabilities was $4.53 Mil.
Long-Term Debt & Capital Lease Obligation was $0.05 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)
=(2.235 / 18.93) / (2.85 / 14.186)
=0.118067 / 0.200902
=0.5877

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)
=(3.558 / 14.186) / (2.859 / 18.93)
=0.250811 / 0.15103
=1.6607

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 - (3.681 + 8.705) / 36.257) / (1 - (3.112 + 7.355) / 15.319)
=0.658383 / 0.316731
=2.0787

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
=18.93 / 14.186
=1.3344

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))
=(0.509 / (0.509 + 7.355)) / (0.95 / (0.95 + 8.705))
=0.064725 / 0.098395
=0.6578

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)
=(3.511 / 18.93) / (1.436 / 14.186)
=0.185473 / 0.101227
=1.8322

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 + 8.691) / 36.257) / ((0.054 + 4.526) / 15.319)
=0.239705 / 0.298975
=0.8018

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
=(-1.597 - 0.004 - 3.2) / 36.257
=-0.132416

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.

AIB Data Centers has a M-score of -2.51 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 -2.51 mean?
AIB Data Centers (AIB) has a Beneish M-Score of -2.51 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on AIB Data Centers and its competitors. According to the industry distribution chart, AIB Data Centers ranks #1368 out of 2634 companies in the Software industry, placing it in the top 51.9%.
Is AIB Data Centers' Beneish M-Score too high?
AIB Data Centers' current Beneish M-Score is -2.51. Based on the distribution chart, AIB Data Centers ranks #1368 out of 2634 companies in the Software industry, which is below the industry midpoint. Overall, AIB Data Centers has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does AIB Data Centers' Beneish M-Score compare to LMED and SCOR?
According to the Software industry distribution chart, AIB Data Centers ranks #1368 out of 2634 companies for Beneish M-Score. This places AIB Data Centers in the lower half of its industry. 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 AIB Data Centers and its competitors. AIB Data Centers's current Beneish M-Score is -2.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AIB Data Centers stock overvalued right now?
AIB Data Centers (AIB) has a current Beneish M-Score of -2.51. The current Beneish M-Score is -2.51. AIB Data Centers' overall GF Score™ is 19/100. 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 AIB Data Centers (AIB), the current Beneish M-Score is -2.51 as of Jun. 27, 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.

AIB Data Centers Business Description

Address 1540 Broadway, Suite 1010, New York, NY, USA, 10036
BlockchAIn Digital Infrastructure Inc is engaged in the digital infrastructure business, providing data center operations and high-performance computing services. The company offers power infrastructure, hosting services, and equipment leasing to customers involved in blockchain computing, artificial intelligence, and high-performance data processing. Its operations include leasing space, power capacity, and equipment within data center facilities, as well as offering modular digital asset mining containers and related hardware and support services.
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