GROO (Groovy Company) Beneish M-Score: 59.85 (As of Aug. 18, 2026) — Near Median

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What is Groovy Company Beneish M-Score?

Groovy Company GROO Beneish M-Score is 59.85 as of Aug. 18, 2026, which is at its 10-year median of 59.85. The stock has 4 warning signs investors should review. Among 2,634 Software companies, Groovy Company ranks worse than 99.58% 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.

Warning Sign:

Beneish M-Score 59.85 higher than -1.78, which implies that the company might have manipulated its financial results.

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

GROO' s Beneish M-Score Range Over the Past 10 Years
Min: 59.85   Med: 59.85   Max: 59.85
Current: 59.85

During the past 9 years, the highest Beneish M-Score of Groovy Company was 59.85. The lowest was 59.85. And the median was 59.85.


Groovy Company Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Groovy Company'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.

Groovy Company Beneish M-Score Chart

Groovy Company Annual Data
Trend Jul10 Jul11 Jul12 Jul13 Jul14 Jul15 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 0.00 59.85

Groovy Company Quarterly Data
Apr13 Jul13 Oct13 Jan14 Apr14 Jul14 Jul15 Mar19 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 59.85

GROO vs GMTH, ATDS, MSFT: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Groovy Company'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.


Groovy Company Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Groovy Company's Beneish M-Score distribution charts can be found below:

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



Groovy Company 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 Groovy Company 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 * 1+0.528 * 1.0048+0.404 * 1.2959+0.892 * 70.3333+0.115 * 0.3956
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.0044+4.679 * -0.014263-0.327 * 0.0006
=59.85

* 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 $0.00 Mil.
Revenue was 0.2 + 0 + 0.003 + 0.008 = $0.21 Mil.
Gross Profit was 0.2 + 0 + 0.002 + 0.008 = $0.21 Mil.
Total Current Assets was $0.06 Mil.
Total Assets was $19.77 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.04 Mil.
Selling, General, & Admin. Expense(SGA) was $0.18 Mil.
Total Current Liabilities was $0.38 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was 0.021 + -0.134 + -0.138 + 7.642 = $7.39 Mil.
Non Operating Income was 0.037 + 0 + 0 + 7.772 = $7.81 Mil.
Cash Flow from Operations was 1.356 + 0.001 + -0.091 + -1.402 = $-0.14 Mil.
Total Receivables was $0.00 Mil.
Revenue was 0.001 + 0.001 + 0.001 + 0 = $0.00 Mil.
Gross Profit was 0.001 + 0.001 + 0.001 + 0 = $0.00 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $0.25 Mil.
Property, Plant and Equipment(Net PPE) was $0.06 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.04 Mil.
Selling, General, & Admin. Expense(SGA) was $0.58 Mil.
Total Current Liabilities was $8.42 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 / 0.211) / (0 / 0.003)
=0 / 0
=1

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)
=(0.003 / 0.003) / (0.21 / 0.211)
=1 / 0.995261
=1.0048

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 - (0.062 + 0) / 19.772) / (1 - (0.002 + 0.055) / 0.247)
=0.996864 / 0.769231
=1.2959

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
=0.211 / 0.003
=70.3333

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))
=(0.036 / (0.036 + 0.055)) / (0.037 / (0.037 + 0))
=0.395604 / 1
=0.3956

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)
=(0.18 / 0.211) / (0.583 / 0.003)
=0.853081 / 194.333333
=0.0044

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 + 0.384) / 19.772) / ((0 + 8.419) / 0.247)
=0.019421 / 34.08502
=0.0006

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
=(7.391 - 7.809 - -0.136) / 19.772
=-0.014263

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.

Groovy Company has a M-score of 59.85 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 59.85 mean?
Groovy Company (GROO) has a Beneish M-Score of 59.85 as of Aug. 18, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Groovy Company and its competitors. This is near median its historical median of 59.85. Over the past decade, Groovy Company's Beneish M-Score has ranged from 59.85 to 59.85. According to the industry distribution chart, Groovy Company ranks #2623 out of 2634 companies in the Software industry, placing it in the top 99.6%.
Is Groovy Company's Beneish M-Score too high?
Groovy Company's current Beneish M-Score of 59.85 is near median its 10-year median of 59.85. Over the past 10 years, this metric has ranged from a low of 59.85 to a high of 59.85. Based on the distribution chart, Groovy Company ranks #2623 out of 2634 companies in the Software industry, which is in the bottom quartile relative to peers.
How does Groovy Company's Beneish M-Score compare to GMTH and ATDS?
According to the Software industry distribution chart, Groovy Company ranks #2623 out of 2634 companies for Beneish M-Score. This places Groovy Company in the lower half of its industry. Historically, Groovy Company's own Beneish M-Score has ranged from 59.85 to 59.85 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 a Software company?
A good Beneish M-Score depends on the Software 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 Groovy Company and its competitors. Groovy Company's current Beneish M-Score is 59.85, which is near median its own 10-year median of 59.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Groovy Company stock overvalued right now?
Groovy Company (GROO) has a current Beneish M-Score of 59.85. The current Beneish M-Score is 59.85, which is near median its 10-year median of 59.85. 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 Groovy Company (GROO), the current Beneish M-Score is 59.85 as of Aug. 18, 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.

Groovy Company Business Description

Address 12 Daniel Road East, Fairfield, NJ, USA, 07004
Groovy Company Inc is a blockchain-based Platform as a Service (PaaS) designed to revolutionize the cannabis industry by providing transparency, security, and efficiency throughout the supply chain. It utilizes NFT-based QR codes to verify the authenticity and origin of cannabis products, combating counterfeiting and empowering consumers with verifiable information. The platform also includes a genetic library, rewards program, and data analytics tools to empower growers, manufacturers, retailers, and consumers.