HDII (Hypertension Diagnostics) Beneish M-Score: 0.00 (As of Jun. 25, 2026)

What is Hypertension Diagnostics Beneish M-Score?

Hypertension Diagnostics HDII -99.00% Beneish M-Score is 0.00 as of Jun. 25, 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 Hypertension Diagnostics's Beneish M-Score or its related term are showing as below:

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

Hypertension Diagnostics Beneish M-Score Related Terms

Hypertension Diagnostics Beneish M-Score Historical Data

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The historical data trend for Hypertension Diagnostics'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.

Hypertension Diagnostics Beneish M-Score Chart

Hypertension Diagnostics Annual Data

Trend

Jun06

Jun07

Jun08

Jun09

Jun10

Jun11

Jun12

Dec16

Dec17

Dec18

Beneish M-Score

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0.11

-12.70

-4.96

-10,000,000.00

-2.70

Hypertension Diagnostics Quarterly Data
	Dec09	Mar10	Jun10	Sep10	Dec10	Mar11	Jun11	Sep11	Dec11	Mar12	Jun12	Sep12	Dec12	Mar13	Dec16	Dec17	Dec18	Mar19	Jun19	Sep19
Beneish M-Score	Get a 7-Day Free Trial															-10,000,000.00	-2.70	6.77	0.00	0.00

HDII vs ESTRF, OCLN, PTOI: Beneish M-Score Comparison

For the Shell Companies subindustry, Hypertension Diagnostics'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.

Hypertension Diagnostics Beneish M-Score vs Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, Hypertension Diagnostics's Beneish M-Score distribution charts can be found below:

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

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Hypertension Diagnostics 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 Hypertension Diagnostics 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 *

0.528 *

0.404 *

0.892 *

0.115 *

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 *

4.679 *

0.327 *

This Year (Sep19) TTM:

Last Year (Dec17) TTM:

Total Receivables was $0.39 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $0.71 Mil.
Total Assets was $1.28 Mil.
Property, Plant and Equipment(Net PPE) was $0.51 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $0.00 Mil.
Total Current Liabilities was $1.34 Mil.
Long-Term Debt & Capital Lease Obligation was $4.69 Mil.
Net Income was 0 + 0 + 0 + 0 = $0.00 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.00 Mil.
Cash Flow from Operations was 0 + 0 + 0 + 0 = $0.00 Mil.

Total Receivables was $0.37 Mil.
Revenue was 0 + 0 + 0.001 + 0.013 = $0.01 Mil.
Gross Profit was 0 + 0 + -0.184 + -0.245 = $-0.43 Mil.
Total Current Assets was $0.88 Mil.
Total Assets was $1.49 Mil.
Property, Plant and Equipment(Net PPE) was $0.55 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.08 Mil.
Selling, General, & Admin. Expense(SGA) was $0.31 Mil.
Total Current Liabilities was $1.69 Mil.
Long-Term Debt & Capital Lease Obligation was $4.42 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)
	=	(0.388 / 0)	/	(0.371 / 0.014)
	=		/	26.5
	=

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)
	=	(-0.429 / 0.014)	/	(0 / 0)
	=	-30.642857	/
	=

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 - (0.706 + 0.51) / 1.278)	/	(1 - (0.883 + 0.546) / 1.489)
	=	0.048513	/	0.040296
	=

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	/	0.014
	=

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))
	=	(0.082 / (0.082 + 0.546))	/	(0 / (0 + 0.51))
	=	0.130573	/	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)
	=	(0 / 0)	/	(0.306 / 0.014)
	=		/	21.857143
	=

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)
	=	((4.685 + 1.344) / 1.278)	/	((4.418 + 1.688) / 1.489)
	=	4.717527	/	4.100739
	=

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
	=	(0 - 0	-	0)	/	1.278
	=	0

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?

Hypertension Diagnostics (HDII) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Hypertension Diagnostics and its competitors.

Is Hypertension Diagnostics' Beneish M-Score too high?

Hypertension Diagnostics' current Beneish M-Score is 0.00.

How does Hypertension Diagnostics' Beneish M-Score compare to ESTRF and OCLN?

Hypertension Diagnostics' Beneish M-Score of 0.00 can be compared against companies in the Diversified Financial Services 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 Diversified Financial Services company?

A good Beneish M-Score depends on the Diversified Financial Services 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 Hypertension Diagnostics and its competitors. Hypertension Diagnostics'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 Hypertension Diagnostics stock overvalued right now?

Hypertension Diagnostics (HDII) 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 Hypertension Diagnostics (HDII), the current Beneish M-Score is 0.00 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.

Hypertension Diagnostics Business Description

Industry Financial Services Diversified Financial Services

Comparable Companies ESTRF OCLN PTOI CWSS CREG AWX JAN SENR WM RSG WCN XPAR:VIE GFL OSL:TOM SRCL SHSE:603568 XMAD:FCC SZSE:300070 HKSE:00257 CLH

Address 550 Highway 7 Unit 316, Ontario, ON, CAN, L4B324

Website http://www.hdii.com

Hypertension Diagnostics Inc is a shell company.