Jazz Pharmaceuticals (MEX:JAZZN) Beneish M-Score: -2.51 (As of Aug. 09, 2026)

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MEX:JAZZN Jazz Pharmaceuticals PLC MEX:JAZZN
74 GF Score
Price MXN2,500.00
GF Value MXN1,486.74
! 7 Warning Signs
View Full Analysis

What is Jazz Pharmaceuticals Beneish M-Score?

Jazz Pharmaceuticals MEX:JAZZN 74 Beneish M-Score is -2.51 as of Aug. 09, 2026. GuruFocus rates MEX:JAZZN with a GF Score™ of 74/100 and a GF Value™ of MXN1,486.74. The stock has 7 warning signs investors should review. Among 821 Biotechnology companies, Jazz Pharmaceuticals ranks better than 57.37% 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.

Good Sign:

Beneish M-Score -2.51 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

MEX:JAZZN' s Beneish M-Score Range Over the Past 10 Years
Min: -3   Med: -2.65   Max: -2.29
Current: -2.51

During the past 13 years, the highest Beneish M-Score of Jazz Pharmaceuticals was -2.29. The lowest was -3.00. And the median was -2.65.


Jazz Pharmaceuticals Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Jazz Pharmaceuticals'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.

Jazz Pharmaceuticals Beneish M-Score Chart

Jazz Pharmaceuticals 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 -2.51 -2.75 -2.71 -2.84 -2.65

Jazz Pharmaceuticals Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -2.80 -2.78 -2.65 -2.38 -2.51

MEX:JAZZN vs BBIO, ASND, EXEL: Beneish M-Score Comparison

For the Biotechnology subindustry, Jazz Pharmaceuticals'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.


Jazz Pharmaceuticals Beneish M-Score vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Jazz Pharmaceuticals's Beneish M-Score distribution charts can be found below:

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


MEX:JAZZN
74GF Score
Jazz Pharmaceuticals PLC MEX:JAZZN
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jazz Pharmaceuticals 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 Jazz Pharmaceuticals 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 * 1.1286+0.528 * 1.0034+0.404 * 0.9208+0.892 * 1.013+0.115 * 1.0068
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.95+4.679 * -0.056035-0.327 * 0.8574
=-2.59

* 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 (Jun26) TTM:Last Year (Jun25) TTM:
Total Receivables was MXN15,371 Mil.
Revenue was 21083.627 + 19275.153 + 21569.496 + 20657.532 = MXN82,586 Mil.
Gross Profit was 19052.563 + 16856.968 + 18805.117 + 18293.332 = MXN73,008 Mil.
Total Current Assets was MXN69,241 Mil.
Total Assets was MXN193,351 Mil.
Property, Plant and Equipment(Net PPE) was MXN4,608 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN12,894 Mil.
Selling, General, & Admin. Expense(SGA) was MXN30,200 Mil.
Total Current Liabilities was MXN38,925 Mil.
Long-Term Debt & Capital Lease Obligation was MXN58,953 Mil.
Net Income was 3364.167 + 5285.384 + 3663.278 + 4611.952 = MXN16,925 Mil.
Non Operating Income was -1345.318 + 45.082 + -11.848 + -777.757 = MXN-2,090 Mil.
Cash Flow from Operations was 7253.549 + 7360.948 + 6527.39 + 8707.166 = MXN29,849 Mil.
Total Receivables was MXN13,444 Mil.
Revenue was 19689.694 + 18367.372 + 22694.61 + 20772.656 = MXN81,524 Mil.
Gross Profit was 17499.858 + 16227.444 + 20010.21 + 18575.002 = MXN72,313 Mil.
Total Current Assets was MXN63,086 Mil.
Total Assets was MXN206,069 Mil.
Property, Plant and Equipment(Net PPE) was MXN4,671 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN13,414 Mil.
Selling, General, & Admin. Expense(SGA) was MXN31,380 Mil.
Total Current Liabilities was MXN38,999 Mil.
Long-Term Debt & Capital Lease Obligation was MXN82,674 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)
=(15370.824 / 82585.808) / (13444.124 / 81524.332)
=0.186119 / 0.164909
=1.1286

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)
=(72312.514 / 81524.332) / (73007.98 / 82585.808)
=0.887005 / 0.884026
=1.0034

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 - (69241.122 + 4608.281) / 193350.624) / (1 - (63085.973 + 4670.715) / 206069.42)
=0.618054 / 0.671195
=0.9208

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
=82585.808 / 81524.332
=1.013

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))
=(13413.714 / (13413.714 + 4670.715)) / (12893.595 / (12893.595 + 4608.281))
=0.741727 / 0.736698
=1.0068

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)
=(30199.71 / 82585.808) / (31380.187 / 81524.332)
=0.365677 / 0.384918
=0.95

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)
=((58953.191 + 38925.229) / 193350.624) / ((82673.802 + 38999.133) / 206069.42)
=0.506222 / 0.590446
=0.8574

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
=(16924.781 - -2089.841 - 29849.053) / 193350.624
=-0.056035

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.

Jazz Pharmaceuticals has a M-score of -2.59 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.51 mean?
Jazz Pharmaceuticals (MEX:JAZZN) has a Beneish M-Score of -2.51 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Jazz Pharmaceuticals and its competitors. According to the industry distribution chart, Jazz Pharmaceuticals ranks #350 out of 821 companies in the Biotechnology industry, placing it in the top 42.6%.
Is Jazz Pharmaceuticals' Beneish M-Score too high?
Jazz Pharmaceuticals' current Beneish M-Score is -2.51. Based on the distribution chart, Jazz Pharmaceuticals ranks #350 out of 821 companies in the Biotechnology industry, which is above the industry midpoint. Overall, Jazz Pharmaceuticals has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Jazz Pharmaceuticals' Beneish M-Score compare to BBIO and ASND?
According to the Biotechnology industry distribution chart, Jazz Pharmaceuticals ranks #350 out of 821 companies for Beneish M-Score. This puts Jazz Pharmaceuticals in the upper 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 Biotechnology company?
A good Beneish M-Score depends on the Biotechnology 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 Jazz Pharmaceuticals and its competitors. Jazz Pharmaceuticals's current Beneish M-Score is -2.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jazz Pharmaceuticals stock overvalued right now?
Jazz Pharmaceuticals (MEX:JAZZN) has a current Beneish M-Score of -2.51. The stock's GF Value™ is MXN1,486.74, compared to a current price of MXN2,500.00 — trading 68.2% above its estimated fair value. The current Beneish M-Score is -2.51. Jazz Pharmaceuticals' overall GF Score™ is 74/100 with 7 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 Jazz Pharmaceuticals (MEX:JAZZN), the current Beneish M-Score is -2.51 as of Aug. 09, 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.

Is Jazz Pharmaceuticals (MEX:JAZZN) Overvalued in 2026?

Based on GuruFocus' analysis, Jazz Pharmaceuticals stock appears to be overvalued. The current stock price of MXN2,500.00 is trading 68.2% above its estimated GF Value™ of MXN1,486.74.

Key valuation signals for MEX:JAZZN:

  • Beneish M-Score: -2.51
  • GF Value™: MXN1,486.74 vs. price of MXN2,500.00 (68.2% above fair value)
  • GF Score™: 74/100 with 7 warning signs

No single metric tells the full story. See the MEX:JAZZN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jazz Pharmaceuticals Business Description

Address Waterloo Road, Fifth Floor, Waterloo Exchange, Dublin, IRL, D04 E5W7
Jazz Pharmaceuticals is an Ireland-domiciled biopharmaceutical firm focused primarily on treatments for sleeping disorders and oncology. Jazz has nine approved drugs across neuroscience and oncology indications; its portfolio includes Xyrem and Xywav for narcolepsy, Zepzelca for the treatment of metastatic small cell lung cancer, Rylaze for acute lymphoblastic leukemia, and Vyxeos for acute myeloid leukemia. In May 2021, Jazz acquired GW Pharmaceuticals and gained its leading product, Epidiolex for the treatment of severe, rare forms of epilepsy.
74GF Score

Get the complete analysis for MEX:JAZZN

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

MXN2,500.00
Price
MXN1,486.74
GF Value