GPFT (Grapefruit USA) Beneish M-Score: 0.00 (As of Jun. 26, 2026)

What is Grapefruit USA Beneish M-Score?

Grapefruit USA GPFT -10.71% Beneish M-Score is 0.00 as of Jun. 26, 2026.

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 Grapefruit USA's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Grapefruit USA was 0.00. The lowest was 0.00. And the median was 0.00.

Grapefruit USA Beneish M-Score Related Terms

Grapefruit USA Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Grapefruit USA'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.

Grapefruit USA Beneish M-Score Chart

Grapefruit USA Annual Data

Trend

Dec12

Dec13

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Beneish M-Score

Get a 7-Day Free Trial

0.00

-2.04

30.63

Grapefruit USA Quarterly Data
	Mar18	Jun18	Sep18	Dec18	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Sep23
Beneish M-Score	Get a 7-Day Free Trial															30.63	4.35	-12.35	-15.01	-15.86

GPFT vs KAYS, KOAN, MJNE: Beneish M-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Grapefruit USA'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.

Grapefruit USA Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Grapefruit USA's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Grapefruit USA's Beneish M-Score falls into.

Save Embed

Grapefruit USA 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 Grapefruit USA for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 0

0.528 * 0.0849

0.404 * 0.0494

0.892 * 0.0561

0.115 * 2.394

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 13.6802

4.679 * -1.811211

0.327 * 1.7835

-15.86

This Year (Sep23) TTM:

Last Year (Dec21) TTM:

Total Receivables was $0.00 Mil.
Revenue was 0 + 0.003 + 0.024 + 0.006 = $0.03 Mil.
Gross Profit was -0.087 + -0.06 + -0.138 + -0.066 = $-0.35 Mil.
Total Current Assets was $0.04 Mil.
Total Assets was $1.55 Mil.
Property, Plant and Equipment(Net PPE) was $1.51 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.37 Mil.
Selling, General, & Admin. Expense(SGA) was $1.37 Mil.
Total Current Liabilities was $8.48 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -0.37 + -0.758 + -1.365 + -0.484 = $-2.98 Mil.
Non Operating Income was 0.056 + 0.014 + -0.021 + 0.102 = $0.15 Mil.
Cash Flow from Operations was 0 + -0.036 + -0.024 + -0.257 = $-0.32 Mil.

Total Receivables was $0.28 Mil.
Revenue was 0.002 + 0.153 + 0.082 + 0.351 = $0.59 Mil.
Gross Profit was -0.19 + -0.193 + -0.075 + -0.073 = $-0.53 Mil.
Total Current Assets was $0.71 Mil.
Total Assets was $2.82 Mil.
Property, Plant and Equipment(Net PPE) was $1.85 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.66 Mil.
Selling, General, & Admin. Expense(SGA) was $1.79 Mil.
Total Current Liabilities was $7.70 Mil.
Long-Term Debt & Capital Lease Obligation was $0.93 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 / 0.033)	/	(0.278 / 0.588)
	=	0	/	0.472789
	=	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)
	=	(-0.531 / 0.588)	/	(-0.351 / 0.033)
	=	-0.903061	/	-10.636364
	=	0.0849

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 - (0.039 + 1.506) / 1.552)	/	(1 - (0.714 + 1.845) / 2.816)
	=	0.00451	/	0.091264
	=	0.0494

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
	=	0.033	/	0.588
	=	0.0561

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))
	=	(1.664 / (1.664 + 1.845))	/	(0.372 / (0.372 + 1.506))
	=	0.474209	/	0.198083
	=	2.394

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)
	=	(1.372 / 0.033)	/	(1.787 / 0.588)
	=	41.575758	/	3.039116
	=	13.6802

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 + 8.484) / 1.552)	/	((0.927 + 7.704) / 2.816)
	=	5.466495	/	3.064986
	=	1.7835

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
	=	(-2.977 - 0.151	-	-0.317)	/	1.552
	=	-1.811211

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.

Grapefruit USA has a M-score of -15.86 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 0.00 mean?

Grapefruit USA (GPFT) has a Beneish M-Score of 0.00 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Grapefruit USA and its competitors.

Is Grapefruit USA's Beneish M-Score too high?

Grapefruit USA's current Beneish M-Score is 0.00.

How does Grapefruit USA's Beneish M-Score compare to KAYS and KOAN?

Grapefruit USA's Beneish M-Score of 0.00 can be compared against companies in the Drug Manufacturers 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 Grapefruit USA and its competitors. Grapefruit USA'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 Grapefruit USA stock overvalued right now?

Grapefruit USA (GPFT) 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 Grapefruit USA (GPFT), the current Beneish M-Score is 0.00 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.

Grapefruit USA Business Description

Industry Healthcare Drug Manufacturers

Comparable Companies KAYS KOAN MJNE LRSV CSTF STMH KGKG CBDY CANB GCAN ZTS XTER:MRK TSE:4502 LSE:HLN NSE:SUNPHARMA TSE:4523 TSE:4507 XSWX:SDZ VTRS NBIX

Address 10850 Wilshire Boulevard, Suite 710, Los Angeles, CA, USA, 90024

Website https://www.grapefruitblvd.com

Grapefruit USA Inc currently has no operations. It is actively seeking a strategic merger partner with the goal of completing a business combination.