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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 -2.77 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Sarepta Therapeutics's Beneish M-Score or its related term are showing as below:
MEX:SRPT'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.96 Med: -1.92 Max: 69.53
Current: -2.77
During the past 13 years, the highest Beneish M-Score of Sarepta Therapeutics was 69.53. The lowest was -3.96. And the median was -1.92.
Sarepta Therapeutics Beneish M-Score Related Terms
Sarepta Therapeutics Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Sarepta Therapeutics'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.
MEX:SRPT vs MPLT, ZYME, ABCL: Beneish M-Score Comparison
For the Biotechnology subindustry, Sarepta Therapeutics'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.
Sarepta Therapeutics Beneish M-Score vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Sarepta Therapeutics's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sarepta Therapeutics's Beneish M-Score falls into.
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 Sarepta Therapeutics 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 * 0.9339
+
0.528 * 1.3429
+
0.404 * 1.1766
+
0.892 * 0.7143
+
0.115 * 0.832
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9735
+
4.679 * -0.069324
-
0.327 * 0.7861
=
-2.81
* 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.
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.
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))
=
(819.37 / (819.37 + 9695.117))
/
(805.699 / (805.699 + 7796.876))
=
0.077928
/
0.093658
=
0.832
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
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
=
(-2511.084 - -532.805
-
1878.658)
/
55636.346
=
-0.069324
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.
Sarepta Therapeutics has a M-score of -2.81 suggests that the company is unlikely to be a manipulator.
Sarepta Therapeutics (MEX:SRPT) has a Beneish M-Score of -2.77 as of Aug. 28, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sarepta Therapeutics and its competitors. According to the industry distribution chart, Sarepta Therapeutics ranks #287 out of 832 companies in the Biotechnology industry, placing it in the top 34.5%.
Is Sarepta Therapeutics' Beneish M-Score too high?
Sarepta Therapeutics' current Beneish M-Score is -2.77. Based on the distribution chart, Sarepta Therapeutics ranks #287 out of 832 companies in the Biotechnology industry, which is above the industry midpoint. Overall, Sarepta Therapeutics has a GF Score™ of 36/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sarepta Therapeutics' Beneish M-Score compare to MPLT and ZYME?
According to the Biotechnology industry distribution chart, Sarepta Therapeutics ranks #287 out of 832 companies for Beneish M-Score. This puts Sarepta Therapeutics 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 Sarepta Therapeutics and its competitors. Sarepta Therapeutics's current Beneish M-Score is -2.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sarepta Therapeutics stock overvalued right now?
Based on GuruFocus' analysis, Sarepta Therapeutics (MEX:SRPT) is currently considered Possible Value Trap. The stock's GF Value™ is MXN1,547.44, compared to a current price of MXN306.00 — trading 80.2% below its estimated fair value. The current Beneish M-Score is -2.77. Sarepta Therapeutics' overall GF Score™ is 36/100 with 4 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 Sarepta Therapeutics (MEX:SRPT), the current Beneish M-Score is -2.77 as of Aug. 28, 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 Sarepta Therapeutics (MEX:SRPT) Overvalued in 2026?
Based on GuruFocus' analysis, Sarepta Therapeutics stock appears to be undervalued.
The current stock price of MXN306.00 is trading 80.2% below its estimated GF Value™ of MXN1,547.44.
GuruFocus considers Sarepta Therapeutics to be Possible Value Trap.
Key valuation signals for MEX:SRPT:
Beneish M-Score: -2.77
GF Value™: MXN1,547.44 vs. price of MXN306.00 (80.2% below fair value)
No single metric tells the full story. See the MEX:SRPT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sarepta Therapeutics Inc is a commercial-stage biopharmaceutical company focused on the discovery and development of RNA-targeted therapies, gene therapies, and other genetic medicines for rare diseases, particularly neuromuscular disorders. The company has developed approved treatments for Duchenne muscular dystrophy, including EXONDYS 51, VYONDYS 53, AMONDYS 45, and ELEVIDYS, and is advancing additional therapeutic candidates for neuromuscular and other rare diseases. The company operates in one segment: discovering, developing, manufacturing, and delivering therapies to patients with rare diseases.
36GF Score
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