LUXFF (Luxxfolio Holdings) Beneish M-Score: 0.00 (As of Jun. 25, 2026)


LUXFF Luxxfolio Holdings Inc LUXFF
34 GF Score
Price $0.14
! 2 Warning Signs
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What is Luxxfolio Holdings Beneish M-Score?

Luxxfolio Holdings LUXFF 34 Beneish M-Score is 0.00 as of Jun. 25, 2026. GuruFocus rates LUXFF with a GF Score™ of 34/100. The stock has 2 warning signs investors should review. Among 702 Capital Markets companies, Luxxfolio Holdings ranks worse than 142450% 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 Luxxfolio Holdings's Beneish M-Score or its related term are showing as below:

During the past 8 years, the highest Beneish M-Score of Luxxfolio Holdings was 6.53. The lowest was -279.31. And the median was -16.98.

Luxxfolio Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Luxxfolio Holdings'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.

Luxxfolio Holdings Beneish M-Score Chart

Luxxfolio Holdings Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Beneish M-Score
Get a 7-Day Free Trial 0.00 6.53 0.00 0.00 0.00

Luxxfolio Holdings Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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

LUXFF vs MS, GS, SCHW: Beneish M-Score Comparison

For the Capital Markets subindustry, Luxxfolio Holdings'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.

Luxxfolio Holdings Beneish M-Score vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, Luxxfolio Holdings's Beneish M-Score distribution charts can be found below:

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


LUXFF
34GF Score
Luxxfolio Holdings Inc LUXFF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Luxxfolio Holdings 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 Luxxfolio Holdings 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 (Feb26) TTM:Last Year (Feb25) TTM:
Total Receivables was $0.02 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $0.23 Mil.
Total Assets was $1.66 Mil.
Property, Plant and Equipment(Net PPE) was $0.13 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $1.22 Mil.
Total Current Liabilities was $0.12 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -0.5 + -0.296 + -0.306 + -0.193 = $-1.30 Mil.
Non Operating Income was 0 + 0 + 0.037 + -0.036 = $0.00 Mil.
Cash Flow from Operations was -0.226 + -0.041 + -0.309 + -0.165 = $-0.74 Mil.
 Total Receivables was $0.01 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $0.01 Mil.
Total Assets was $0.01 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $0.05 Mil.
Total Current Liabilities was $0.16 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 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)
=(0.021 / 0) / (0.008 / 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 / 0) / (0 / 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 - (0.227 + 0.13) / 1.66) / (1 - (0.011 + 0) / 0.011)
=0.78494 / 0
=

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 / (0 + 0)) / (0.003 / (0.003 + 0.13))
= / 0.022556
=

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)
=(1.222 / 0) / (0.045 / 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 + 0.117) / 1.66) / ((0 + 0.16) / 0.011)
=0.070482 / 14.545455
=

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
=(-1.295 - 0.001 - -0.741) / 1.66
=-0.334337

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?
Luxxfolio Holdings (LUXFF) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Luxxfolio Holdings and its competitors. According to the industry distribution chart, Luxxfolio Holdings ranks #999999 out of 702 companies in the Capital Markets industry.
Is Luxxfolio Holdings' Beneish M-Score too high?
Luxxfolio Holdings' current Beneish M-Score is 0.00. Based on the distribution chart, Luxxfolio Holdings ranks #999999 out of 702 companies in the Capital Markets industry, which is in the bottom quartile relative to peers. Overall, Luxxfolio Holdings has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Luxxfolio Holdings' Beneish M-Score compare to MS and GS?
According to the Capital Markets industry distribution chart, Luxxfolio Holdings ranks #999999 out of 702 companies for Beneish M-Score. This places Luxxfolio Holdings 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 Capital Markets company?
A good Beneish M-Score depends on the Capital Markets 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 Luxxfolio Holdings and its competitors. Luxxfolio Holdings'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 Luxxfolio Holdings stock overvalued right now?
Luxxfolio Holdings (LUXFF) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Luxxfolio Holdings' overall GF Score™ is 34/100 with 2 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 Luxxfolio Holdings (LUXFF), the current Beneish M-Score is 0.00 as of Jun. 25, 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.

Luxxfolio Holdings Business Description

Other Exchanges LUH0:GermanyLUXX:Canada
Address 417 - 1080 Mainland Street, Vancouver, BC, CAN, V6B 2T4
Luxxfolio Holdings Inc is a digital infrastructure and technology company focused on enabling the next generation of crypto-powered commerce. It is focused on developing and operating infrastructure for the Litecoin blockchain ecosystem including cleaning energy crypto mining, onchain Litecoin treasury, and infrastructure for native stablecoins and smart contracts. The company aims to develop infrastructure within the Litecoin ecosystem by utilizing low-fee, high-throughput blockchain technology to support financial applications and decentralized systems.
34GF Score

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

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