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New Era Energy & DigitalNUAI +18.82%6 Beneish M-Score is 0.32 as of Jul. 31, 2026, which is 99% below its 10-year median of 26.96. GuruFocus rates NUAI with a GF Score™ of 6/100. The stock has 6 warning signs investors should review. Among 2,628 Software companies, New Era Energy & Digital ranks worse than 93.8% 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 0.32 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for New Era Energy & Digital's Beneish M-Score or its related term are showing as below:
NUAI'
s Beneish M-Score Range Over the Past 10 Years
Min: 0.32 Med: 26.96 Max: 53.59
Current: 0.32
During the past 3 years, the highest Beneish M-Score of New Era Energy & Digital was 53.59. The lowest was 0.32. And the median was 26.96.
* 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.
NUAI vs PAYS, OWLS, AIOT: Beneish M-Score Comparison
For the Software - Infrastructure subindustry, New Era Energy & Digital'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.
New Era Energy & Digital Beneish M-Score vs Software Industry
For the Software industry and Technology sector, New Era Energy & Digital's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where New Era Energy & Digital's Beneish M-Score falls into.
New Era Energy & Digital 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 New Era Energy & Digital 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 * 0.535
+
0.528 * 1
+
0.404 * 3.4527
+
0.892 * 2.5709
+
0.115 * 10.1768
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.522
+
4.679 * -0.083899
-
0.327 * 0.7078
=
0.32
* 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))
=
(0.857 / (0.857 + 5.434))
/
(1.087 / (1.087 + 80.117))
=
0.136226
/
0.013386
=
10.1768
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
=
(-35.257 - -12.735
-
-15.266)
/
86.485
=
-0.083899
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.
New Era Energy & Digital has a M-score of 0.32 signals that the company is likely to be a manipulator.
New Era Energy & Digital (NUAI) has a Beneish M-Score of 0.32 as of Jul. 31, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on New Era Energy & Digital and its competitors. This is 99% below median its historical median of 26.96. Over the past decade, New Era Energy & Digital's Beneish M-Score has ranged from 0.32 to 53.59. According to the industry distribution chart, New Era Energy & Digital ranks #2465 out of 2628 companies in the Software industry, placing it in the top 93.8%.
Is New Era Energy & Digital's Beneish M-Score too high?
New Era Energy & Digital's current Beneish M-Score of 0.32 is 99% below median its 10-year median of 26.96. Over the past 10 years, this metric has ranged from a low of 0.32 to a high of 53.59. Based on the distribution chart, New Era Energy & Digital ranks #2465 out of 2628 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, New Era Energy & Digital has a GF Score™ of 6/100, reflecting its overall financial health beyond just this single metric.
How does New Era Energy & Digital's Beneish M-Score compare to PAYS and OWLS?
According to the Software industry distribution chart, New Era Energy & Digital ranks #2465 out of 2628 companies for Beneish M-Score. This places New Era Energy & Digital in the lower half of its industry. Historically, New Era Energy & Digital's own Beneish M-Score has ranged from 0.32 to 53.59 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 New Era Energy & Digital and its competitors. New Era Energy & Digital's current Beneish M-Score is 0.32, which is 99% below median its own 10-year median of 26.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Era Energy & Digital stock overvalued right now?
New Era Energy & Digital (NUAI) has a current Beneish M-Score of 0.32. The current Beneish M-Score is 0.32, which is 99% below median its 10-year median of 26.96. New Era Energy & Digital's overall GF Score™ is 6/100 with 6 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 New Era Energy & Digital (NUAI), the current Beneish M-Score is 0.32 as of Jul. 31, 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.
New Era Energy & Digital Inc is engaged into a fully integrated energy supplier delivering next-gen digital infrastructure and power assets. The company provides turnkey solutions to speed up data center deployment and reduce costs. The company focuses on future-proofing infrastructure for hyperscale, enterprise, and edge operators. The company provide integrated energy and digital solutions to support accelerating AI infrastructure deployment and optimize data center investments.
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