KOOYF (Kootenay Silver) Beneish M-Score: 0.00 (As of Jun. 24, 2026)


KOOYF Kootenay Silver Inc KOOYF
32 GF Score
Price $0.86
! 1 Warning Sign
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What is Kootenay Silver Beneish M-Score?

Kootenay Silver KOOYF -3.87% 32 Beneish M-Score is 0.00 as of Jun. 24, 2026. GuruFocus rates KOOYF with a GF Score™ of 32/100. The stock has 1 warning sign investors should review. Among 685 Metals & Mining companies, Kootenay Silver ranks worse than 145985.26% 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 Kootenay Silver's Beneish M-Score or its related term are showing as below:

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


Kootenay Silver Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Kootenay Silver'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.

Kootenay Silver Beneish M-Score Chart

Kootenay Silver 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 0.00 0.00 0.00 0.00 0.00

Kootenay Silver 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 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 0.00 0.00 0.00 0.00 0.00

KOOYF vs EXK: Beneish M-Score Comparison

For the Silver subindustry, Kootenay Silver'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.


Kootenay Silver Beneish M-Score vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Kootenay Silver's Beneish M-Score distribution charts can be found below:

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


KOOYF
32GF Score
Kootenay Silver Inc KOOYF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Kootenay Silver 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 Kootenay Silver 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $0.09 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was -0.007 + -0.007 + -0.006 + -0.006 = $-0.03 Mil.
Total Current Assets was $28.18 Mil.
Total Assets was $59.06 Mil.
Property, Plant and Equipment(Net PPE) was $29.84 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.05 Mil.
Selling, General, & Admin. Expense(SGA) was $5.20 Mil.
Total Current Liabilities was $0.48 Mil.
Long-Term Debt & Capital Lease Obligation was $0.02 Mil.
Net Income was -1.541 + -1.573 + -1.649 + -0.606 = $-5.37 Mil.
Non Operating Income was -0.011 + -0.128 + 0.069 + 0.016 = $-0.05 Mil.
Cash Flow from Operations was -1.584 + -1.034 + -1.023 + -0.348 = $-3.99 Mil.
Total Receivables was $0.02 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was -0.006 + -0.005 + -0.004 + -0.004 = $-0.02 Mil.
Total Current Assets was $2.41 Mil.
Total Assets was $25.37 Mil.
Property, Plant and Equipment(Net PPE) was $21.92 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.04 Mil.
Selling, General, & Admin. Expense(SGA) was $2.60 Mil.
Total Current Liabilities was $0.22 Mil.
Long-Term Debt & Capital Lease Obligation was $0.05 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)
=(0.09 / 0) / (0.021 / 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)
=(-0.019 / 0) / (-0.026 / 0)
= /
=

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 - (28.18 + 29.843) / 59.063) / (1 - (2.405 + 21.916) / 25.366)
=0.017608 / 0.041197
=

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
=

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))
=(0.035 / (0.035 + 21.916)) / (0.051 / (0.051 + 29.843))
=0.001594 / 0.001706
=

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)
=(5.198 / 0) / (2.596 / 0)
= /
=

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)
=((0.023 + 0.483) / 59.063) / ((0.05 + 0.222) / 25.366)
=0.008567 / 0.010723
=

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
=(-5.369 - -0.054 - -3.989) / 59.063
=-0.022451

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?
Kootenay Silver (KOOYF) has a Beneish M-Score of 0.00 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Kootenay Silver and its competitors. According to the industry distribution chart, Kootenay Silver ranks #999999 out of 685 companies in the Metals & Mining industry.
Is Kootenay Silver's Beneish M-Score too high?
Kootenay Silver's current Beneish M-Score is 0.00. Based on the distribution chart, Kootenay Silver ranks #999999 out of 685 companies in the Metals & Mining industry, which is in the bottom quartile relative to peers. Overall, Kootenay Silver has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does Kootenay Silver's Beneish M-Score compare to EXK?
According to the Metals & Mining industry distribution chart, Kootenay Silver ranks #999999 out of 685 companies for Beneish M-Score. This places Kootenay Silver 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 Metals & Mining company?
A good Beneish M-Score depends on the Metals & Mining 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 Kootenay Silver and its competitors. Kootenay Silver'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 Kootenay Silver stock overvalued right now?
Kootenay Silver (KOOYF) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Kootenay Silver's overall GF Score™ is 32/100 with 1 warning sign 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 Kootenay Silver (KOOYF), the current Beneish M-Score is 0.00 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.

Kootenay Silver Business Description

Other Exchanges 3FX:GermanyKTN:Canada
Address 595 Howe Street, Suite 1125, Vancouver, BC, CAN, V6C 2T5
Kootenay Silver Inc is an exploration company actively engaged in the discovery and development of mineral projects in the Sierra Madre Region of Mexico. The company remains focused on acquiring and exploring mineral properties principally located in Mexico, intending to identify mineralized deposits economically worthy of subsequent development, mining, or sale. The Company has one reportable operating segment, being the acquisition, exploration, and future development of mineral properties. The Company manages its business based on one reportable segment under two geographic regions, Canada and Mexico. The company has two projects: La Cigarra-Chihuahua State, Mexico, and Promontorio-Sonora State, Mexico.
32GF Score

Get the complete analysis for KOOYF

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

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