KITTW (Nauticus Robotics) Beneish M-Score: -0.78 (As of Jun. 27, 2026)


KITTW Nauticus Robotics Inc KITTW
42 GF Score
Price $0.10
! 9 Warning Signs
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What is Nauticus Robotics Beneish M-Score?

Nauticus Robotics KITTW 42 Beneish M-Score is -0.78 as of Jun. 27, 2026. GuruFocus rates KITTW with a GF Score™ of 42/100. The stock has 9 warning signs investors should review. Among 326 Aerospace & Defense companies, Nauticus Robotics ranks worse than 91.72% 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 -0.78 higher than -1.78, which implies that the company might have manipulated its financial results.

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

KITTW' s Beneish M-Score Range Over the Past 10 Years
Min: -7.41   Med: -3.28   Max: 17.14
Current: -0.78

During the past 6 years, the highest Beneish M-Score of Nauticus Robotics was 17.14. The lowest was -7.41. And the median was -3.28.


Nauticus Robotics Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Nauticus Robotics'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.

Nauticus Robotics Beneish M-Score Chart

Nauticus Robotics Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 0.00 -7.32 -4.80 14.16

Nauticus Robotics Quarterly Data
Mar21 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 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 17.14 15.22 10.34 14.16 -0.78

KITTW vs BRQL, BLIS, HWKE: Beneish M-Score Comparison

For the Aerospace & Defense subindustry, Nauticus Robotics'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.


Nauticus Robotics Beneish M-Score vs Aerospace & Defense Industry

For the Aerospace & Defense industry and Industrials sector, Nauticus Robotics's Beneish M-Score distribution charts can be found below:

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


KITTW
42GF Score
Nauticus Robotics Inc KITTW
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Nauticus Robotics 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 Nauticus Robotics 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+0.528 * 3.2932+0.404 * 1.2158+0.892 * 3.4947+0.115 * 0.6801
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.2612+4.679 * -0.217762-0.327 * 0.9302
=-0.78

* 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 $0.00 Mil.
Revenue was 0.16 + 1.057 + 1.977 + 2.076 = $5.27 Mil.
Gross Profit was -1.834 + -2.269 + -2.29 + -1.428 = $-7.82 Mil.
Total Current Assets was $7.59 Mil.
Total Assets was $40.21 Mil.
Property, Plant and Equipment(Net PPE) was $21.72 Mil.
Depreciation, Depletion and Amortization(DDA) was $2.49 Mil.
Selling, General, & Admin. Expense(SGA) was $13.24 Mil.
Total Current Liabilities was $35.35 Mil.
Long-Term Debt & Capital Lease Obligation was $0.09 Mil.
Net Income was -9.266 + -19.167 + -6.64 + -7.454 = $-42.53 Mil.
Non Operating Income was -2.629 + -8.367 + 0.46 + 0.126 = $-10.41 Mil.
Cash Flow from Operations was -7.006 + -4.061 + -4.937 + -7.357 = $-23.36 Mil.
Total Receivables was $0.49 Mil.
Revenue was 0.165 + 0.471 + 0.37 + 0.502 = $1.51 Mil.
Gross Profit was -1.074 + -1.644 + -2.278 + -2.374 = $-7.37 Mil.
Total Current Assets was $13.86 Mil.
Total Assets was $48.48 Mil.
Property, Plant and Equipment(Net PPE) was $23.81 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.79 Mil.
Selling, General, & Admin. Expense(SGA) was $14.50 Mil.
Total Current Liabilities was $17.80 Mil.
Long-Term Debt & Capital Lease Obligation was $28.14 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 / 5.27) / (0.492 / 1.508)
=0 / 0.32626
=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)
=(-7.37 / 1.508) / (-7.821 / 5.27)
=-4.887268 / -1.484061
=3.2932

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 - (7.59 + 21.719) / 40.209) / (1 - (13.859 + 23.812) / 48.481)
=0.271084 / 0.222974
=1.2158

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
=5.27 / 1.508
=3.4947

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))
=(1.791 / (1.791 + 23.812)) / (2.49 / (2.49 + 21.719))
=0.069953 / 0.102854
=0.6801

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)
=(13.236 / 5.27) / (14.5 / 1.508)
=2.511575 / 9.615385
=0.2612

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)
=((0.088 + 35.35) / 40.209) / ((28.135 + 17.798) / 48.481)
=0.881345 / 0.947443
=0.9302

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
=(-42.527 - -10.41 - -23.361) / 40.209
=-0.217762

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.

Nauticus Robotics has a M-score of -0.78 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 -0.78 mean?
Nauticus Robotics (KITTW) has a Beneish M-Score of -0.78 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Nauticus Robotics and its competitors. According to the industry distribution chart, Nauticus Robotics ranks #299 out of 326 companies in the Aerospace & Defense industry, placing it in the top 91.7%.
Is Nauticus Robotics' Beneish M-Score too high?
Nauticus Robotics' current Beneish M-Score is -0.78. Based on the distribution chart, Nauticus Robotics ranks #299 out of 326 companies in the Aerospace & Defense industry, which is in the bottom quartile relative to peers. Overall, Nauticus Robotics has a GF Score™ of 42/100, reflecting its overall financial health beyond just this single metric.
How does Nauticus Robotics' Beneish M-Score compare to BRQL and BLIS?
According to the Aerospace & Defense industry distribution chart, Nauticus Robotics ranks #299 out of 326 companies for Beneish M-Score. This places Nauticus Robotics 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 an Aerospace & Defense company?
A good Beneish M-Score depends on the Aerospace & Defense 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 Nauticus Robotics and its competitors. Nauticus Robotics's current Beneish M-Score is -0.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nauticus Robotics stock overvalued right now?
Nauticus Robotics (KITTW) has a current Beneish M-Score of -0.78. The current Beneish M-Score is -0.78. Nauticus Robotics' overall GF Score™ is 42/100 with 9 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 Nauticus Robotics (KITTW), the current Beneish M-Score is -0.78 as of Jun. 27, 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.

Nauticus Robotics Business Description

Other Exchanges KITT:USA
Address 17146 Feathercraft Lane, Suite 450, Webster, TX, USA, 77598
Nauticus Robotics Inc is a technology-driven company specializing in the development of fully electric autonomous robotic solutions for subsea applications. Its portfolio includes autonomous underwater vehicles (AUVs), electric robotic manipulators, a platform-agnostic robotic operating system, and related engineering, consulting and prototype services. The Company's solutions enable autonomous operations for both commercial and defense sectors, with alignment to offshore energy and national security interests. Its addressable markets include upstream, midstream and downstream oil and gas, defense, offshore renewables, seafloor telecommunications, aquaculture, port security, oceanographic research and subsea mining, with current focus on oil and gas operations and defense applications.
42GF Score

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