CBIH (Cannabis Bioscience International Holdings) Beneish M-Score: 0.00 (As of Aug. 03, 2026)

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What is Cannabis Bioscience International Holdings Beneish M-Score?

Cannabis Bioscience International Holdings CBIH +33.33% Beneish M-Score is 0.00 as of Aug. 03, 2026. The stock has 4 warning signs investors should review. Among 912 Drug Manufacturers companies, Cannabis Bioscience International Holdings ranks worse than 109649.01% 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.

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

During the past 8 years, the highest Beneish M-Score of Cannabis Bioscience International Holdings was -2.08. The lowest was -84.69. And the median was -58.05.

Cannabis Bioscience International Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Cannabis Bioscience International Holdings'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.

Cannabis Bioscience International Holdings Beneish M-Score Chart

Cannabis Bioscience International Holdings Annual Data
Trend Dec06 Dec07 May09 May10 May11 May23 May24 May25
Beneish M-Score
Get a 7-Day Free Trial -2.58 -0.60 -58.05 0.00 0.00

Cannabis Bioscience International Holdings Quarterly Data
Nov10 Feb11 May11 Aug11 Nov11 Feb12 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 0.00 0.00 -58.02 -67.76 0.00

CBIH vs SXTC, UPC, NPHC: Beneish M-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Cannabis Bioscience International Holdings'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.

Cannabis Bioscience International Holdings Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Cannabis Bioscience International Holdings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Cannabis Bioscience International Holdings's Beneish M-Score falls into.


Cannabis Bioscience International Holdings 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 Cannabis Bioscience International Holdings 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Feb26) TTM:Last Year (Feb25) TTM:
Total Receivables was $0.00 Mil.
Revenue was 0.011 + 0.053 + 0.024 + 0.035 = $0.12 Mil.
Gross Profit was 0.008 + 0.043 + 0.016 + 0.03 = $0.10 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $0.00 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.01 Mil.
Selling, General, & Admin. Expense(SGA) was $0.46 Mil.
Total Current Liabilities was $1.22 Mil.
Long-Term Debt & Capital Lease Obligation was $0.25 Mil.
Net Income was -0.104 + -0.117 + -0.083 + -0.212 = $-0.52 Mil.
Non Operating Income was 0 + 0 + 0.029 + 0.046 = $0.08 Mil.
Cash Flow from Operations was -0.015 + -0.005 + -0.104 + -0.144 = $-0.27 Mil.
 Total Receivables was $0.00 Mil.
Revenue was 0.015 + 0.074 + 0.179 + 0.076 = $0.34 Mil.
Gross Profit was -0.004 + 0.066 + 0.171 + 0.066 = $0.30 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $0.02 Mil.
Property, Plant and Equipment(Net PPE) was $0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.06 Mil.
Selling, General, & Admin. Expense(SGA) was $0.59 Mil.
Total Current Liabilities was $0.97 Mil.
Long-Term Debt & Capital Lease Obligation was $0.28 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)
=(0.001 / 0.123) / (0.003 / 0.344)
=0.00813 / 0.008721
=

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)
=(0.299 / 0.344) / (0.097 / 0.123)
=0.869186 / 0.788618
=

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 - (0.002 + 0) / 0.002) / (1 - (0.004 + 0.011) / 0.015)
=0 / 0
=

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
=0.123 / 0.344
=

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))
=(0.064 / (0.064 + 0.011)) / (0.008 / (0.008 + 0))
=0.853333 / 1
=

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)
=(0.463 / 0.123) / (0.59 / 0.344)
=3.764228 / 1.715116
=

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)
=((0.25 + 1.219) / 0.002) / ((0.276 + 0.965) / 0.015)
=734.5 / 82.733333
=

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
=(-0.516 - 0.075 - -0.268) / 0.002
=-161.5

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Cannabis Bioscience International Holdings (CBIH) has a Beneish M-Score of 0.00 as of Aug. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cannabis Bioscience International Holdings and its competitors. According to the industry distribution chart, Cannabis Bioscience International Holdings ranks #999999 out of 912 companies in the Drug Manufacturers industry.
Is Cannabis Bioscience International Holdings' Beneish M-Score too high?
Cannabis Bioscience International Holdings' current Beneish M-Score is 0.00. Based on the distribution chart, Cannabis Bioscience International Holdings ranks #999999 out of 912 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers.
How does Cannabis Bioscience International Holdings' Beneish M-Score compare to SXTC and UPC?
According to the Drug Manufacturers industry distribution chart, Cannabis Bioscience International Holdings ranks #999999 out of 912 companies for Beneish M-Score. This places Cannabis Bioscience International Holdings 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 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 Cannabis Bioscience International Holdings and its competitors. Cannabis Bioscience International Holdings's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cannabis Bioscience International Holdings stock overvalued right now?
Cannabis Bioscience International Holdings (CBIH) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. 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 Cannabis Bioscience International Holdings (CBIH), the current Beneish M-Score is 0.00 as of Aug. 03, 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.

Cannabis Bioscience International Holdings Business Description

Address 6201 Bonhomme Road, Suite 435N, Houston, TX, USA, 77036
Cannabis Bioscience International Holdings Inc operates in three main areas. Firstly, the company engages in cannabis-related research and education under the trade name Pharmacology University. Secondly, it serves as both a Sponsor and a Contract Research Organization (CRO) in clinical trials, some of which involve cannabis and CBD products, under the trade name Alpha Research Institute. Lastly, the company plans to manufacture, market, and sell CBD products branded as "VitaCookies." The majority of the company's revenue comes from clinical trial contracts, while a smaller portion is generated from cannabis-related educational classes and seminars.