ITOX (IIOT-OXYS) Beneish M-Score: 0.00 (As of Jun. 26, 2026)


What is IIOT-OXYS Beneish M-Score?

IIOT-OXYS ITOX Beneish M-Score is 0.00 as of Jun. 26, 2026. The stock has 1 warning sign investors should review. Among 2,404 Hardware companies, IIOT-OXYS ranks worse than 41597.3% 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.

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

During the past 13 years, the highest Beneish M-Score of IIOT-OXYS was 29.04. The lowest was -24.47. And the median was -14.41.

IIOT-OXYS Beneish M-Score Historical Data

* Premium members only.

The historical data trend for IIOT-OXYS'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.

IIOT-OXYS Beneish M-Score Chart

IIOT-OXYS Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -12.21 0.14 -14.41 -24.47 0.00

IIOT-OXYS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 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 -24.47 0.00 0.00 0.00 0.00

ITOX vs DDDX, ZSPC, DELL: Beneish M-Score Comparison

For the Computer Hardware subindustry, IIOT-OXYS'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.

IIOT-OXYS Beneish M-Score vs Hardware Industry

For the Hardware industry and Technology sector, IIOT-OXYS's Beneish M-Score distribution charts can be found below:

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


IIOT-OXYS 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 IIOT-OXYS 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $0.03 Mil.
Total Assets was $0.03 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.05 Mil.
Selling, General, & Admin. Expense(SGA) was $0.38 Mil.
Total Current Liabilities was $2.34 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -0.067 + -0.408 + -0.025 + -0.157 = $-0.66 Mil.
Non Operating Income was 0.139 + -0.297 + 0.205 + 0.01 = $0.06 Mil.
Cash Flow from Operations was -0.036 + -0.046 + -0.056 + -0.057 = $-0.20 Mil.
 Total Receivables was $0.00 Mil.
Revenue was 0 + 0 + 0 + 0.003 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0.001 = $0.00 Mil.
Total Current Assets was $0.03 Mil.
Total Assets was $0.18 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.05 Mil.
Selling, General, & Admin. Expense(SGA) was $0.38 Mil.
Total Current Liabilities was $2.50 Mil.
Long-Term Debt & Capital Lease Obligation was $0.26 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) / (0 / 0.003)
= / 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)
=(0.001 / 0.003) / (0 / 0)
=0.333333 /
=

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 - (0.026 + 0) / 0.026) / (1 - (0.026 + 0) / 0.175)
=0 / 0.851429
=

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 / 0.003
=

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))
=(0.048 / (0.048 + 0)) / (0.048 / (0.048 + 0))
=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)
=(0.384 / 0) / (0.378 / 0.003)
= / 126
=

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 + 2.335) / 0.026) / ((0.255 + 2.503) / 0.175)
=89.807692 / 15.76
=

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
=(-0.657 - 0.057 - -0.195) / 0.026
=-19.961538

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?
IIOT-OXYS (ITOX) 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 IIOT-OXYS and its competitors. According to the industry distribution chart, IIOT-OXYS ranks #999999 out of 2404 companies in the Hardware industry.
Is IIOT-OXYS's Beneish M-Score too high?
IIOT-OXYS's current Beneish M-Score is 0.00. Based on the distribution chart, IIOT-OXYS ranks #999999 out of 2404 companies in the Hardware industry, which is in the bottom quartile relative to peers.
How does IIOT-OXYS's Beneish M-Score compare to DDDX and ZSPC?
According to the Hardware industry distribution chart, IIOT-OXYS ranks #999999 out of 2404 companies for Beneish M-Score. This places IIOT-OXYS 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 Hardware company?
A good Beneish M-Score depends on the Hardware 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 IIOT-OXYS and its competitors. IIOT-OXYS'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 IIOT-OXYS stock overvalued right now?
IIOT-OXYS (ITOX) 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 IIOT-OXYS (ITOX), 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.

IIOT-OXYS Business Description

Address 705 Cambridge Street, Cambridge, MA, USA, 02141
IIOT-OXYS Inc is a technology company at the intersection of Industrial Internet of Things (IIoT), Artificial Intelligence (AI) & Machine Learning, Edge Computing, and Manufacturing Operations. The company develops hardware, software, and algorithms that monitor, measure, and predict conditions for energy, structural, agricultural, and medical applications. The company uses domain-specific Artificial Intelligence to solve industrial and environmental challenges. It provides actionable mission-critical insights for the Medical/Pharmaceutical, Manufacturing, Agriculture, Defense, Structural Health, and other industries.