Pri0r1ty Intelligence Group (LSE:PR1) Beneish M-Score: 9.42 (As of Jul. 14, 2026) — Near Median

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What is Pri0r1ty Intelligence Group Beneish M-Score?

Pri0r1ty Intelligence Group LSE:PR1 Beneish M-Score is 9.42 as of Jul. 14, 2026, which is at its 10-year median of 9.42. The stock has 6 warning signs investors should review. Among 2,631 Software companies, Pri0r1ty Intelligence Group ranks worse than 98.06% 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 9.42 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for Pri0r1ty Intelligence Group's Beneish M-Score or its related term are showing as below:

LSE:PR1' s Beneish M-Score Range Over the Past 10 Years
Min: 9.42   Med: 9.42   Max: 9.42
Current: 9.42

During the past 4 years, the highest Beneish M-Score of Pri0r1ty Intelligence Group was 9.42. The lowest was 9.42. And the median was 9.42.

Pri0r1ty Intelligence Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Pri0r1ty Intelligence Group'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.

Pri0r1ty Intelligence Group Beneish M-Score Chart

Pri0r1ty Intelligence Group Annual Data
Trend Sep22 Sep23 Sep24 Sep25
Beneish M-Score
0.00 0.00 0.00 9.42

Pri0r1ty Intelligence Group Semi-Annual Data
Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Beneish M-Score Get a 7-Day Free Trial 0.00 0.00 0.00 9.42 0.00

LSE:PR1 vs MSFT, ORCL, PLTR: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Pri0r1ty Intelligence Group'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.

Pri0r1ty Intelligence Group Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Pri0r1ty Intelligence Group's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Pri0r1ty Intelligence Group's Beneish M-Score falls into.


Pri0r1ty Intelligence Group 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 Pri0r1ty Intelligence Group 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 * 0.0134+0.528 * 1.2985+0.404 * 1.4269+0.892 * 29+0.115 * 0.1217
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.1158+4.679 * -2.628205-0.327 * 1.7694
=9.42

* 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 (Sep25) TTM:Last Year (Sep24) TTM:
Total Receivables was £0.07 Mil.
Revenue was £0.17 Mil.
Gross Profit was £0.13 Mil.
Total Current Assets was £1.06 Mil.
Total Assets was £3.12 Mil.
Property, Plant and Equipment(Net PPE) was £0.17 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.07 Mil.
Selling, General, & Admin. Expense(SGA) was £1.62 Mil.
Total Current Liabilities was £1.61 Mil.
Long-Term Debt & Capital Lease Obligation was £0.16 Mil.
Net Income was £-10.33 Mil.
Gross Profit was £0.00 Mil.
Cash Flow from Operations was £-2.13 Mil.
 Total Receivables was £0.18 Mil.
Revenue was £0.01 Mil.
Gross Profit was £0.01 Mil.
Total Current Assets was £0.56 Mil.
Total Assets was £1.27 Mil.
Property, Plant and Equipment(Net PPE) was £0.17 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.01 Mil.
Selling, General, & Admin. Expense(SGA) was £0.48 Mil.
Total Current Liabilities was £0.25 Mil.
Long-Term Debt & Capital Lease Obligation was £0.16 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)
=(0.068 / 0.174) / (0.175 / 0.006)
=0.390805 / 29.166667
=0.0134

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)
=(0.006 / 0.006) / (0.134 / 0.174)
=1 / 0.770115
=1.2985

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 - (1.061 + 0.167) / 3.12) / (1 - (0.564 + 0.168) / 1.273)
=0.60641 / 0.42498
=1.4269

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
=0.174 / 0.006
=29

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))
=(0.006 / (0.006 + 0.168)) / (0.066 / (0.066 + 0.167))
=0.034483 / 0.283262
=0.1217

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)
=(1.618 / 0.174) / (0.482 / 0.006)
=9.298851 / 80.333333
=0.1158

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)
=((0.155 + 1.61) / 3.12) / ((0.155 + 0.252) / 1.273)
=0.565705 / 0.319717
=1.7694

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
=(-10.328 - 0 - -2.128) / 3.12
=-2.628205

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.

Pri0r1ty Intelligence Group has a M-score of 9.42 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 9.42 mean?
Pri0r1ty Intelligence Group (LSE:PR1) has a Beneish M-Score of 9.42 as of Jul. 14, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Pri0r1ty Intelligence Group and its competitors. This is near median its historical median of 9.42. Over the past decade, Pri0r1ty Intelligence Group's Beneish M-Score has ranged from 9.42 to 9.42. According to the industry distribution chart, Pri0r1ty Intelligence Group ranks #2580 out of 2631 companies in the Software industry, placing it in the top 98.1%.
Is Pri0r1ty Intelligence Group's Beneish M-Score too high?
Pri0r1ty Intelligence Group's current Beneish M-Score of 9.42 is near median its 10-year median of 9.42. Over the past 10 years, this metric has ranged from a low of 9.42 to a high of 9.42. Based on the distribution chart, Pri0r1ty Intelligence Group ranks #2580 out of 2631 companies in the Software industry, which is in the bottom quartile relative to peers.
How does Pri0r1ty Intelligence Group's Beneish M-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, Pri0r1ty Intelligence Group ranks #2580 out of 2631 companies for Beneish M-Score. This places Pri0r1ty Intelligence Group in the lower half of its industry. Historically, Pri0r1ty Intelligence Group's own Beneish M-Score has ranged from 9.42 to 9.42 over the past decade. 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 Software company?
A good Beneish M-Score depends on the Software 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 Pri0r1ty Intelligence Group and its competitors. Pri0r1ty Intelligence Group's current Beneish M-Score is 9.42, which is near median its own 10-year median of 9.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pri0r1ty Intelligence Group stock overvalued right now?
Pri0r1ty Intelligence Group (LSE:PR1) has a current Beneish M-Score of 9.42. The current Beneish M-Score is 9.42, which is near median its 10-year median of 9.42. 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 Pri0r1ty Intelligence Group (LSE:PR1), the current Beneish M-Score is 9.42 as of Jul. 14, 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.

Pri0r1ty Intelligence Group Business Description

Address 28 Austin Friars, London, GBR, EC2N 2QQ
Pri0r1ty Intelligence Group PLC is an artificial intelligence (AI) driven, data-powered software as a service (SaaS) solution that aims to help businesses at various stages of their journey by creating efficiency through technology. Its objective is to assist SMEs by providing a combination of services derived from deep learning, data architecture and AI models. It is building a digital agent for automated business processes, whose underlying technology is Priority Advisor. This bespoke AI-powered advisory bot uses Deep Learning and can engage investors, customers or stakeholders either on a website, IM or email server. It will collect data on customer interactions to enrich the language model and build community interest maps that power content creation and additional support services.