IDYA (IDEAYA Biosciences) Beneish M-Score: 25.09 (As of Jun. 24, 2026)

What is IDEAYA Biosciences Beneish M-Score?

IDEAYA Biosciences IDYA +4.10% 55 Beneish M-Score is 25.09 as of Jun. 24, 2026. GuruFocus rates IDYA with a GF Score™ of 55/100 and a GF Value™ of $214.33 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 831 Biotechnology companies, IDEAYA Biosciences ranks worse than 96.27% 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 25.09 higher than -1.78, which implies that the company might have manipulated its financial results.

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

IDYA' s Beneish M-Score Range Over the Past 10 Years
Min: -4.61 Med: -1.46 Max: 201.66
Current: 25.09

During the past 9 years, the highest Beneish M-Score of IDEAYA Biosciences was 201.66. The lowest was -4.61. And the median was -1.46.

IDEAYA Biosciences Beneish M-Score Related Terms

IDEAYA Biosciences Beneish M-Score Historical Data

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The historical data trend for IDEAYA Biosciences'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.

IDEAYA Biosciences Beneish M-Score Chart

IDEAYA Biosciences Annual Data

Trend

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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201.66

-2.44

-1.16

-4.21

24.37

IDEAYA Biosciences Quarterly Data
	Jun21	Sep21	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															-4.61	-4.15	44.45	24.37	25.09

IDYA vs MLYS, TARS, DFTX: Beneish M-Score Comparison

For the Biotechnology subindustry, IDEAYA Biosciences'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.

IDEAYA Biosciences Beneish M-Score vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, IDEAYA Biosciences's Beneish M-Score distribution charts can be found below:

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

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55GF Score

IDEAYA Biosciences Inc IDYA

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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IDEAYA Biosciences 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 IDEAYA Biosciences 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 * 1

0.528 * 1

0.404 * 0.9004

0.892 * 32.1814

0.115 * 0.8137

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 0.0482

4.679 * -0.052539

0.327 * 1.2997

25.09

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was $6.6 Mil.
Revenue was 6.56 + 10.876 + 207.834 + 0 = $225.3 Mil.
Gross Profit was 6.56 + 10.876 + 207.834 + 0 = $225.3 Mil.
Total Current Assets was $696.1 Mil.
Total Assets was $1,030.3 Mil.
Property, Plant and Equipment(Net PPE) was $31.2 Mil.
Depreciation, Depletion and Amortization(DDA) was $4.6 Mil.
Selling, General, & Admin. Expense(SGA) was $69.2 Mil.
Total Current Liabilities was $64.8 Mil.
Long-Term Debt & Capital Lease Obligation was $28.3 Mil.
Net Income was -98.539 + -83.273 + 119.244 + -77.491 = $-140.1 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.0 Mil.
Cash Flow from Operations was -75.17 + -90.496 + 142.214 + -62.474 = $-85.9 Mil.

Total Receivables was $0.0 Mil.
Revenue was 0 + 7 + 0 + 0 = $7.0 Mil.
Gross Profit was 0 + 7 + 0 + 0 = $7.0 Mil.
Total Current Assets was $707.9 Mil.
Total Assets was $1,100.6 Mil.
Property, Plant and Equipment(Net PPE) was $33.3 Mil.
Depreciation, Depletion and Amortization(DDA) was $3.9 Mil.
Selling, General, & Admin. Expense(SGA) was $44.6 Mil.
Total Current Liabilities was $50.8 Mil.
Long-Term Debt & Capital Lease Obligation was $25.7 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)
	=	(6.56 / 225.27)	/	(0 / 7)
	=	0.029121	/	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)
	=	(7 / 7)	/	(225.27 / 225.27)
	=	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 - (696.107 + 31.247) / 1030.348)	/	(1 - (707.872 + 33.299) / 1100.641)
	=	0.29407	/	0.326601
	=	0.9004

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
	=	225.27	/	7
	=	32.1814

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))
	=	(3.885 / (3.885 + 33.299))	/	(4.603 / (4.603 + 31.247))
	=	0.10448	/	0.128396
	=	0.8137

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)
	=	(69.194 / 225.27)	/	(44.593 / 7)
	=	0.30716	/	6.370429
	=	0.0482

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)
	=	((28.25 + 64.831) / 1030.348)	/	((25.66 + 50.846) / 1100.641)
	=	0.090339	/	0.06951
	=	1.2997

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
	=	(-140.059 - 0	-	-85.926)	/	1030.348
	=	-0.052539

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.

IDEAYA Biosciences has a M-score of 25.09 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 25.09 mean?

IDEAYA Biosciences (IDYA) has a Beneish M-Score of 25.09 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on IDEAYA Biosciences and its competitors. According to the industry distribution chart, IDEAYA Biosciences ranks #800 out of 831 companies in the Biotechnology industry, placing it in the top 96.3%.

Is IDEAYA Biosciences' Beneish M-Score too high?

IDEAYA Biosciences' current Beneish M-Score is 25.09. Based on the distribution chart, IDEAYA Biosciences ranks #800 out of 831 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, IDEAYA Biosciences has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.

How does IDEAYA Biosciences' Beneish M-Score compare to MLYS and TARS?

According to the Biotechnology industry distribution chart, IDEAYA Biosciences ranks #800 out of 831 companies for Beneish M-Score. This places IDEAYA Biosciences 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 Biotechnology company?

A good Beneish M-Score depends on the Biotechnology 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 IDEAYA Biosciences and its competitors. IDEAYA Biosciences's current Beneish M-Score is 25.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is IDEAYA Biosciences stock overvalued right now?

Based on GuruFocus' analysis, IDEAYA Biosciences (IDYA) is currently considered Possible Value Trap. The stock's GF Value™ is $214.33, compared to a current price of $36.30 — trading 83.1% below its estimated fair value. The current Beneish M-Score is 25.09. IDEAYA Biosciences' overall GF Score™ is 55/100 with 6 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 IDEAYA Biosciences (IDYA), the current Beneish M-Score is 25.09 as of Jun. 24, 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.

Is IDEAYA Biosciences (IDYA) Overvalued in 2026?

Based on GuruFocus' analysis, IDEAYA Biosciences stock appears to be undervalued. The current stock price of $36.30 is trading 83.1% below its estimated GF Value™ of $214.33. GuruFocus considers IDEAYA Biosciences to be Possible Value Trap.

Key valuation signals for IDYA:

Beneish M-Score: 25.09
GF Value™: $214.33 vs. price of $36.30 (83.1% below fair value)
GF Score™: 55/100 with 6 warning signs

No single metric tells the full story. See the IDYA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

IDEAYA Biosciences Business Description

Industry Healthcare Biotechnology

Comparable Companies MLYS TARS DFTX VERA IRON ARQT IMNM CLDX ALMS SLNO VRTX REGN XBRU:UCB XBRU:ARGX XKRX:207940 ALNY RVMD ASX:CSL ONC XKRX:068270

Other Exchanges 30J:Germany

Address 5000 Shoreline Court, Suite 300, South San Francisco, CA, USA, 94080

Website https://www.ideayabio.com

IDEAYA Biosciences Inc is an oncology-focused precision medicine company committed to the discovery and development of targeted therapeutics for patient populations selected using molecular diagnostics. Its approach integrates small molecule drug discovery with extensive capabilities in identifying and validating translational biomarkers to develop targeted therapies for select patient populations that are likely to benefit from these targeted therapies. The company's clinical-stage product candidates include darovasertib (PKC), IDE397 (MAT2A), IDE849 (DLL3), IDE275 (Werner Helicase), IDE161 (PARG), and IDE705 (Pol Theta Helicase). In addition, it also working on other development candidates and has multiple earlier-stage preclinical programs.

55GF Score

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$36.30

Price

$214.33

GF Value

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