GXAI (Gaxos.AI) Beneish M-Score: 115.66 (As of Jun. 25, 2026) — 43% Below Median


GXAI Gaxos.AI Inc GXAI
34 GF Score
Price $1.15
! 3 Warning Signs
View Full Analysis

What is Gaxos.AI Beneish M-Score?

Gaxos.AI GXAI -4.20% 34 Beneish M-Score is 115.66 as of Jun. 25, 2026, which is 43% below its 10-year median of 203.84. GuruFocus rates GXAI with a GF Score™ of 34/100. The stock has 3 warning signs investors should review. Among 532 Interactive Media companies, Gaxos.AI ranks worse than 99.44% 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 115.66 higher than -1.78, which implies that the company might have manipulated its financial results.

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

GXAI' s Beneish M-Score Range Over the Past 10 Years
Min: 115.66   Med: 203.84   Max: 429.2
Current: 115.66

During the past 5 years, the highest Beneish M-Score of Gaxos.AI was 429.20. The lowest was 115.66. And the median was 203.84.

Gaxos.AI Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Gaxos.AI'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.

Gaxos.AI Beneish M-Score Chart

Gaxos.AI Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 0.00 429.20

Gaxos.AI Quarterly Data
Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.00 0.00 203.84 429.20 115.66

GXAI vs DKI, TBH, GIGM: Beneish M-Score Comparison

For the Electronic Gaming & Multimedia subindustry, Gaxos.AI'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.

Gaxos.AI Beneish M-Score vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Gaxos.AI's Beneish M-Score distribution charts can be found below:

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


GXAI
34GF Score
Gaxos.AI Inc GXAI
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gaxos.AI 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 Gaxos.AI 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 * 0.1205+0.528 * 1+0.404 * 3.9803+0.892 * 132.7857+0.115 * 1
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.0212+4.679 * 0.015423-0.327 * 1.1561
=115.66

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $0.08 Mil.
Revenue was 1.809 + 1.24 + 0.498 + 0.171 = $3.72 Mil.
Gross Profit was 1.809 + 1.24 + 0.498 + 0.171 = $3.72 Mil.
Total Current Assets was $12.16 Mil.
Total Assets was $15.82 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.24 Mil.
Selling, General, & Admin. Expense(SGA) was $8.57 Mil.
Total Current Liabilities was $0.57 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -2.173 + -0.958 + -1.001 + -0.749 = $-4.88 Mil.
Non Operating Income was -0.085 + -0.019 + 0.018 + 0.011 = $-0.08 Mil.
Cash Flow from Operations was -2.494 + -0.733 + -1.106 + -0.717 = $-5.05 Mil.
 Total Receivables was $0.01 Mil.
Revenue was 0.024 + 0.001 + 0.003 + 0 = $0.03 Mil.
Gross Profit was 0.024 + 0.001 + 0.003 + 0 = $0.03 Mil.
Total Current Assets was $15.17 Mil.
Total Assets was $16.10 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.07 Mil.
Selling, General, & Admin. Expense(SGA) was $3.04 Mil.
Total Current Liabilities was $0.50 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)
=(0.08 / 3.718) / (0.005 / 0.028)
=0.021517 / 0.178571
=0.1205

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)
=(0.028 / 0.028) / (3.718 / 3.718)
=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 - (12.157 + 0) / 15.821) / (1 - (15.167 + 0) / 16.104)
=0.231591 / 0.058184
=3.9803

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
=3.718 / 0.028
=132.7857

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))
=(0.073 / (0.073 + 0)) / (0.236 / (0.236 + 0))
=1 / 1
=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)
=(8.572 / 3.718) / (3.044 / 0.028)
=2.305541 / 108.714286
=0.0212

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 + 0.569) / 15.821) / ((0 + 0.501) / 16.104)
=0.035965 / 0.03111
=1.1561

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
=(-4.881 - -0.075 - -5.05) / 15.821
=0.015423

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.

Gaxos.AI has a M-score of 115.66 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 115.66 mean?
Gaxos.AI (GXAI) has a Beneish M-Score of 115.66 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Gaxos.AI and its competitors. This is 43% below median its historical median of 203.84. Over the past decade, Gaxos.AI's Beneish M-Score has ranged from 115.66 to 429.20. According to the industry distribution chart, Gaxos.AI ranks #529 out of 532 companies in the Interactive Media industry, placing it in the top 99.4%.
Is Gaxos.AI's Beneish M-Score too high?
Gaxos.AI's current Beneish M-Score of 115.66 is 43% below median its 10-year median of 203.84. Over the past 10 years, this metric has ranged from a low of 115.66 to a high of 429.20. Based on the distribution chart, Gaxos.AI ranks #529 out of 532 companies in the Interactive Media industry, which is in the bottom quartile relative to peers. Overall, Gaxos.AI has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Gaxos.AI's Beneish M-Score compare to DKI and TBH?
According to the Interactive Media industry distribution chart, Gaxos.AI ranks #529 out of 532 companies for Beneish M-Score. This places Gaxos.AI in the lower half of its industry. Historically, Gaxos.AI's own Beneish M-Score has ranged from 115.66 to 429.20 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 Interactive Media company?
A good Beneish M-Score depends on the Interactive Media 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 Gaxos.AI and its competitors. Gaxos.AI's current Beneish M-Score is 115.66, which is 43% below median its own 10-year median of 203.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaxos.AI stock overvalued right now?
Gaxos.AI (GXAI) has a current Beneish M-Score of 115.66. The current Beneish M-Score is 115.66, which is 43% below median its 10-year median of 203.84. Gaxos.AI's overall GF Score™ is 34/100 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 Gaxos.AI (GXAI), the current Beneish M-Score is 115.66 as of Jun. 25, 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.

Gaxos.AI Business Description

Address 101 Eisenhower Parkway, Suite 300, Roseland, NJ, USA, 07068
Gaxos.AI Inc is a technology company focused on reshaping the way people interact with artificial intelligence across everyday life and high-impact industries. It is engaged in building a portfolio of AI-powered solutions designed to make advanced technology more practical, accessible, and transformative. The company's portfolio spans defense, health and wellness, entertainment, and productivity - bringing intelligent tools to markets where innovation can drive meaningful real-world outcomes. It operates as a single operating segment technology-based company that is developing applications aimed at redefining the way it utilizes artificial intelligence (AI) to optimize the user experience.
34GF Score

Get the complete analysis for GXAI

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

$1.15
Price