Hyper Bit Technologies (FRA:N7S0) Beneish M-Score: 0.00 (As of Jul. 01, 2026)


FRA:N7S0 Hyper Bit Technologies Ltd FRA:N7S0
34 GF Score
Price €0.04
! 1 Warning Sign
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What is Hyper Bit Technologies Beneish M-Score?

Hyper Bit Technologies FRA:N7S0 -31.13% 34 Beneish M-Score is 0.00 as of Jul. 01, 2026. GuruFocus rates FRA:N7S0 with a GF Score™ of 34/100. The stock has 1 warning sign investors should review. Among 704 Capital Markets companies, Hyper Bit Technologies ranks worse than 142045.31% 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 Hyper Bit Technologies's Beneish M-Score or its related term are showing as below:

During the past 7 years, the highest Beneish M-Score of Hyper Bit Technologies was 0.00. The lowest was 0.00. And the median was 0.00.


Hyper Bit Technologies Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Hyper Bit Technologies'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.

Hyper Bit Technologies Beneish M-Score Chart

Hyper Bit Technologies Annual Data
Trend Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25
Beneish M-Score
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

Hyper Bit Technologies Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26
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 0.00 0.00 0.00

FRA:N7S0 vs MS, GS, SCHW: Beneish M-Score Comparison

For the Capital Markets subindustry, Hyper Bit Technologies'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.


Hyper Bit Technologies Beneish M-Score vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, Hyper Bit Technologies's Beneish M-Score distribution charts can be found below:

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


FRA:N7S0
34GF Score
Hyper Bit Technologies Ltd FRA:N7S0
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Hyper Bit Technologies 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 Hyper Bit Technologies 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 (Jan26) TTM:Last Year (Jan25) TTM:
Total Receivables was €0.32 Mil.
Revenue was 0 + 0 + 0 + 0 = €0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = €0.00 Mil.
Total Current Assets was €0.38 Mil.
Total Assets was €0.38 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 €1.06 Mil.
Total Current Liabilities was €0.26 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 Mil.
Net Income was -0.206 + -0.653 + -0.605 + -0.251 = €-1.72 Mil.
Non Operating Income was -0.012 + -0.35 + 0.012 + -0.101 = €-0.45 Mil.
Cash Flow from Operations was -0.116 + -0.248 + -0.382 + -0.153 = €-0.90 Mil.
Total Receivables was €0.00 Mil.
Revenue was 0 + 0 + 0 + 0 = €0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = €0.00 Mil.
Total Current Assets was €0.00 Mil.
Total Assets was €0.02 Mil.
Property, Plant and Equipment(Net PPE) was €0.02 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.00 Mil.
Selling, General, & Admin. Expense(SGA) was €0.09 Mil.
Total Current Liabilities was €0.16 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 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)
=(0.322 / 0) / (0.001 / 0)
= /
=

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 / 0) / (0 / 0)
= /
=

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 - (0.376 + 0.002) / 0.378) / (1 - (0.003 + 0.015) / 0.017)
=0 / -0.058824
=

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 / 0
=

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 + 0.015)) / (0 / (0 + 0.002))
=0 / 0
=

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)
=(1.064 / 0) / (0.089 / 0)
= /
=

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 + 0.264) / 0.378) / ((0 + 0.156) / 0.017)
=0.698413 / 9.176471
=

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
=(-1.715 - -0.451 - -0.899) / 0.378
=-0.965608

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?
Hyper Bit Technologies (FRA:N7S0) has a Beneish M-Score of 0.00 as of Jul. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Hyper Bit Technologies and its competitors. According to the industry distribution chart, Hyper Bit Technologies ranks #999999 out of 704 companies in the Capital Markets industry.
Is Hyper Bit Technologies' Beneish M-Score too high?
Hyper Bit Technologies' current Beneish M-Score is 0.00. Based on the distribution chart, Hyper Bit Technologies ranks #999999 out of 704 companies in the Capital Markets industry, which is in the bottom quartile relative to peers. Overall, Hyper Bit Technologies has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Hyper Bit Technologies' Beneish M-Score compare to MS and GS?
According to the Capital Markets industry distribution chart, Hyper Bit Technologies ranks #999999 out of 704 companies for Beneish M-Score. This places Hyper Bit Technologies 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 Capital Markets company?
A good Beneish M-Score depends on the Capital Markets 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 Hyper Bit Technologies and its competitors. Hyper Bit Technologies'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 Hyper Bit Technologies stock overvalued right now?
Hyper Bit Technologies (FRA:N7S0) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Hyper Bit Technologies' overall GF Score™ is 34/100 with 1 warning sign 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 Hyper Bit Technologies (FRA:N7S0), the current Beneish M-Score is 0.00 as of Jul. 01, 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.

Hyper Bit Technologies Business Description

Other Exchanges N7S0:GermanyHYPE:Canada
Address 580 Hornby Street, Suite 750, Vancouver, BC, CAN, V6C 3B6
Hyper Bit Technologies Ltd is a crypto and digital infrastructure portfolio company engaged in energy-efficient mining and blockchain infrastructure. The company operates institutional-grade facilities powered by renewable energy sources, with a focus on sustainable and profitable cryptocurrency mining.
34GF Score

Get the complete analysis for FRA:N7S0

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

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