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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 -2.88 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Gilead Sciences's Beneish M-Score or its related term are showing as below:
BUE:GILD'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.28 Med: -2.62 Max: -2.05
Current: -2.88
During the past 13 years, the highest Beneish M-Score of Gilead Sciences was -2.05. The lowest was -3.28. And the median was -2.62.
The historical data trend for Gilead Sciences'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.
BUE:GILD vs PFE, BMY, AMGN: Beneish M-Score Comparison
For the Drug Manufacturers - General subindustry, Gilead Sciences'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.
Gilead Sciences Beneish M-Score vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Gilead Sciences's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Gilead Sciences's Beneish M-Score falls into.
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 Gilead Sciences 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 * 0.9231
+
0.528 * 0.9865
+
0.404 * 0.9395
+
0.892 * 1.429
+
0.115 * 0.9937
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0484
+
4.679 * -0.073805
-
0.327 * 1.1804
=
-2.61
* 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.
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.
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))
=
(2918114.832 / (2918114.832 + 6481106.074))
/
(3926040.015 / (3926040.015 + 8639857.188))
=
0.310463
/
0.312436
=
0.9937
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
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
=
(-5407599.209 - -19268601.95
-
19257292.696)
/
73115143.242
=
-0.073805
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.
Gilead Sciences has a M-score of -2.61 suggests that the company is unlikely to be a manipulator.
Gilead Sciences (BUE:GILD) has a Beneish M-Score of -2.88 as of Sep. 04, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Gilead Sciences and its competitors. According to the industry distribution chart, Gilead Sciences ranks #197 out of 918 companies in the Drug Manufacturers industry, placing it in the top 21.5%.
Is Gilead Sciences' Beneish M-Score too high?
Gilead Sciences' current Beneish M-Score is -2.88. Based on the distribution chart, Gilead Sciences ranks #197 out of 918 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Gilead Sciences has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gilead Sciences' Beneish M-Score compare to PFE and BMY?
According to the Drug Manufacturers industry distribution chart, Gilead Sciences ranks #197 out of 918 companies for Beneish M-Score. This places Gilead Sciences in the top 22% 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 Drug Manufacturers company?
A good Beneish M-Score depends on the Drug Manufacturers 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 Gilead Sciences and its competitors. Gilead Sciences's current Beneish M-Score is -2.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gilead Sciences stock overvalued right now?
Based on GuruFocus' analysis, Gilead Sciences (BUE:GILD) is currently considered Significantly Overvalued. The stock's GF Value™ is ARS42,530.57, compared to a current price of ARS60,025.00 — trading 41.1% above its estimated fair value. The current Beneish M-Score is -2.88. Gilead Sciences' overall GF Score™ is 60/100 with 6 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 Gilead Sciences (BUE:GILD), the current Beneish M-Score is -2.88 as of Sep. 04, 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 Gilead Sciences (BUE:GILD) Overvalued in 2026?
Based on GuruFocus' analysis, Gilead Sciences stock appears to be overvalued.
The current stock price of ARS60,025.00 is trading 41.1% above its estimated GF Value™ of ARS42,530.57.
GuruFocus considers Gilead Sciences to be Significantly Overvalued.
Key valuation signals for BUE:GILD:
Beneish M-Score: -2.88
GF Value™: ARS42,530.57 vs. price of ARS60,025.00 (41.1% above fair value)
No single metric tells the full story. See the BUE:GILD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gilead Sciences develops and markets therapies to treat and prevent life-threatening infectious diseases, with the core of its portfolio focused on HIV and hepatitis B and C. Gilead's acquisition of Pharmasset brought rights to hepatitis C drug Sovaldi, which is also part of newer combination regimens that remain standards of care. Gilead is also growing its presence in the oncology market via acquisitions, led by CAR-T cell therapy Yescarta/Tecartus (from Kite) and breast and bladder cancer therapy Trodelvy (from Immunomedics).
60GF Score
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