EIC (Eagle Pointome Co) Beneish M-Score: 10.53 (As of Jun. 26, 2026) — 93% Above Median


EIC Eagle Point Income Co Inc EIC
32 GF Score
Price $10.04
GF Value $0.78
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Eagle Pointome Co Beneish M-Score?

Eagle Pointome Co EIC -0.40% 32 Beneish M-Score is 10.53 as of Jun. 26, 2026, which is 93% above its 10-year median of 5.46. GuruFocus rates EIC with a GF Score™ of 32/100 and a GF Value™ of $0.78 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 954 Asset Management companies, Eagle Pointome Co ranks worse than 95.49% on this metric.

Note: Financial institutions were excluded from the sample in Beneish paper when calculating Beneish M-Score. Thus, the prediction might not fit banks and insurance companies.

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.

Warning Sign:

Beneish M-Score 10.53 higher than -1.78, which implies that the company might have manipulated its financial results.

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

EIC' s Beneish M-Score Range Over the Past 10 Years
Min: 0.38   Med: 5.46   Max: 10.53
Current: 10.53

During the past 8 years, the highest Beneish M-Score of Eagle Pointome Co was 10.53. The lowest was 0.38. And the median was 5.46.

EIC
32GF Score
Eagle Point Income Co Inc EIC
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Eagle Pointome Co 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 Eagle Pointome Co 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 * 18.3818+0.528 * 1+0.404 * 1+0.892 * 0.0618+0.115 * 1
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 15.6604+4.679 * 0.009914-0.327 * 0
=10.53

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $12.79 Mil.
Revenue was $2.83 Mil.
Gross Profit was $2.83 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $458.54 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $3.88 Mil.
Total Current Liabilities was $0.00 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was $-1.16 Mil.
Gross Profit was $0.00 Mil.
Cash Flow from Operations was $-5.70 Mil.
 Total Receivables was $11.25 Mil.
Revenue was $45.68 Mil.
Gross Profit was $45.68 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $455.54 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $4.01 Mil.
Total Current Liabilities was $0.00 Mil.
Long-Term Debt & Capital Lease Obligation was $1.96 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)
=(12.79 / 2.825) / (11.25 / 45.676)
=4.527434 / 0.2463
=18.3818

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)
=(45.676 / 45.676) / (2.825 / 2.825)
=1 / 1
=1

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 + 0) / 458.536) / (1 - (0 + 0) / 455.54)
=1 / 1
=1

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
=2.825 / 45.676
=0.0618

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 / (0 + 0)) / (0 / (0 + 0))
= /
=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)
=(3.883 / 2.825) / (4.009 / 45.676)
=1.374513 / 0.08777
=15.6604

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 + 0) / 458.536) / ((1.958 + 0) / 455.54)
=0 / 0.004298
=0

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
=(-1.158 - 0 - -5.704) / 458.536
=0.009914

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.

Eagle Pointome Co has a M-score of 10.53 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 10.53 mean?
Eagle Pointome Co (EIC) has a Beneish M-Score of 10.53 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Eagle Pointome Co and its competitors. This is 93% above median its historical median of 5.46. Over the past decade, Eagle Pointome Co's Beneish M-Score has ranged from 0.38 to 10.53. According to the industry distribution chart, Eagle Pointome Co ranks #911 out of 954 companies in the Asset Management industry, placing it in the top 95.5%.
Is Eagle Pointome Co's Beneish M-Score too high?
Eagle Pointome Co's current Beneish M-Score of 10.53 is 93% above median its 10-year median of 5.46. Over the past 10 years, this metric has ranged from a low of 0.38 to a high of 10.53. Based on the distribution chart, Eagle Pointome Co ranks #911 out of 954 companies in the Asset Management industry, which is in the bottom quartile relative to peers. Overall, Eagle Pointome Co has a GF Score™ of 32/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eagle Pointome Co's Beneish M-Score compare to MCR and MMT?
According to the Asset Management industry distribution chart, Eagle Pointome Co ranks #911 out of 954 companies for Beneish M-Score. This places Eagle Pointome Co in the lower half of its industry. Historically, Eagle Pointome Co's own Beneish M-Score has ranged from 0.38 to 10.53 over the past decade. 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 an Asset Management company?
A good Beneish M-Score depends on the Asset Management 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 Eagle Pointome Co and its competitors. Eagle Pointome Co's current Beneish M-Score is 10.53, which is 93% above median its own 10-year median of 5.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eagle Pointome Co stock overvalued right now?
Based on GuruFocus' analysis, Eagle Pointome Co (EIC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.78, compared to a current price of $10.04 — trading 1187.2% above its estimated fair value. The current Beneish M-Score is 10.53, which is 93% above median its 10-year median of 5.46. Eagle Pointome Co's overall GF Score™ is 32/100 with 3 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 Eagle Pointome Co (EIC), the current Beneish M-Score is 10.53 as of Jun. 26, 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 Eagle Pointome Co (EIC) Overvalued in 2026?

Based on GuruFocus' analysis, Eagle Pointome Co stock appears to be overvalued. The current stock price of $10.04 is trading 1187.2% above its estimated GF Value™ of $0.78. GuruFocus considers Eagle Pointome Co to be Significantly Overvalued.

Key valuation signals for EIC:

  • Beneish M-Score: 10.53 (93% above median its 10-year median of 5.46)
  • GF Value™: $0.78 vs. price of $10.04 (1187.2% above fair value)
  • GF Score™: 32/100 with 3 warning signs

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

Eagle Pointome Co Business Description

Address 600 Steamboat Road, Suite 202, Greenwich, CT, USA, 06830
Eagle Point Income Co Inc is a closed-end management investment company. Its primary investment objective is to generate high current income, with a secondary objective to generate capital appreciation. The Company seeks to achieve its investment objectives by investing in junior debt tranches of collateralized loan obligations, or "CLOs," that are collateralized by a portfolio consisting of below-investment grade U.S. senior secured loans with a large number of distinct underlying borrowers across various industry sectors.
32GF Score

Get the complete analysis for EIC

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

$10.04
Price
$0.78
GF Value