OZSC (Ozop Energy Solutions) Beneish M-Score: -33.77 (As of Sep. 09, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

What is Ozop Energy Solutions Beneish M-Score?

Ozop Energy Solutions OZSC +3.50% Beneish M-Score is -33.77 as of Sep. 09, 2026. The stock has 8 warning signs investors should review. Among 2,941 Industrial Products companies, Ozop Energy Solutions ranks better than 99.73% 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 -33.77 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

OZSC' s Beneish M-Score Range Over the Past 10 Years
Min: -90.18   Med: -16.76   Max: 9.99
Current: -33.77

During the past 10 years, the highest Beneish M-Score of Ozop Energy Solutions was 9.99. The lowest was -90.18. And the median was -16.76.


Ozop Energy Solutions Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Ozop Energy Solutions'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.

Ozop Energy Solutions Beneish M-Score Chart

Ozop Energy Solutions Annual Data
Trend Apr16 Apr17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 -5.15 -11.74 -19.07 -25.80

Ozop Energy Solutions 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 -16.67 -16.84 -25.80 -27.92 -33.77

OZSC vs ADNH, VRT, BE: Beneish M-Score Comparison

For the Electrical Equipment & Parts subindustry, Ozop Energy Solutions'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.


Ozop Energy Solutions Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Ozop Energy Solutions's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Ozop Energy Solutions's Beneish M-Score falls into.



Ozop Energy Solutions 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 Ozop Energy Solutions 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 * 0.3643+0.528 * -1.0735+0.404 * 33.9505+0.892 * 1.1765+0.115 * 0.3359
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.6423+4.679 * -9.145833-0.327 * 1.8281
=-33.77

* 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 $0.02 Mil.
Revenue was 0.042 + 0.056 + 0.059 + 0.143 = $0.30 Mil.
Gross Profit was 0.011 + 0.01 + 0.008 + 0.051 = $0.08 Mil.
Total Current Assets was $0.35 Mil.
Total Assets was $0.77 Mil.
Property, Plant and Equipment(Net PPE) was $0.08 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.19 Mil.
Selling, General, & Admin. Expense(SGA) was $2.73 Mil.
Total Current Liabilities was $49.15 Mil.
Long-Term Debt & Capital Lease Obligation was $0.07 Mil.
Net Income was -8.394 + -2.484 + -3.153 + -1.796 = $-15.83 Mil.
Non Operating Income was -6.2 + -0.03 + -0.944 + -0.073 = $-7.25 Mil.
Cash Flow from Operations was -0.49 + -0.46 + -0.135 + -0.471 = $-1.56 Mil.
Total Receivables was $0.04 Mil.
Revenue was 0.064 + 0.042 + 0.075 + 0.074 = $0.26 Mil.
Gross Profit was 0.018 + 0.009 + -0.123 + 0.023 = $-0.07 Mil.
Total Current Assets was $0.32 Mil.
Total Assets was $1.02 Mil.
Property, Plant and Equipment(Net PPE) was $0.69 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.21 Mil.
Selling, General, & Admin. Expense(SGA) was $3.61 Mil.
Total Current Liabilities was $35.79 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)
=(0.015 / 0.3) / (0.035 / 0.255)
=0.05 / 0.137255
=0.3643

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)
=(-0.073 / 0.255) / (0.08 / 0.3)
=-0.286275 / 0.266667
=-1.0735

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 - (0.354 + 0.082) / 0.768) / (1 - (0.322 + 0.686) / 1.021)
=0.432292 / 0.012733
=33.9505

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
=0.3 / 0.255
=1.1765

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))
=(0.212 / (0.212 + 0.686)) / (0.194 / (0.194 + 0.082))
=0.23608 / 0.702899
=0.3359

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)
=(2.727 / 0.3) / (3.609 / 0.255)
=9.09 / 14.152941
=0.6423

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)
=((0.067 + 49.149) / 0.768) / ((0 + 35.791) / 1.021)
=64.083333 / 35.054848
=1.8281

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
=(-15.827 - -7.247 - -1.556) / 0.768
=-9.145833

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.

Ozop Energy Solutions has a M-score of -33.77 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 -33.77 mean?
Ozop Energy Solutions (OZSC) has a Beneish M-Score of -33.77 as of Sep. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Ozop Energy Solutions and its competitors. According to the industry distribution chart, Ozop Energy Solutions ranks #8 out of 2941 companies in the Industrial Products industry, placing it in the top 0.3%.
Is Ozop Energy Solutions' Beneish M-Score too high?
Ozop Energy Solutions' current Beneish M-Score is -33.77. Based on the distribution chart, Ozop Energy Solutions ranks #8 out of 2941 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers.
How does Ozop Energy Solutions' Beneish M-Score compare to ADNH and VRT?
According to the Industrial Products industry distribution chart, Ozop Energy Solutions ranks #8 out of 2941 companies for Beneish M-Score. This places Ozop Energy Solutions in the top 0% of its industry — outperforming the majority of peers. 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 an Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 Ozop Energy Solutions and its competitors. Ozop Energy Solutions's current Beneish M-Score is -33.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ozop Energy Solutions stock overvalued right now?
Based on GuruFocus' analysis, Ozop Energy Solutions (OZSC) is currently considered Possible Value Trap. The stock's GF Value™ is $0.20, compared to a current price of $0.01 — trading 94.8% below its estimated fair value. The current Beneish M-Score is -33.77. 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 Ozop Energy Solutions (OZSC), the current Beneish M-Score is -33.77 as of Sep. 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.

Ozop Energy Solutions Business Description

Address 55 Ronald Reagan Boulevard, Warwick, NY, USA, 10990
Ozop Energy Solutions Inc is engaged in the renewable, electric vehicle, energy storage, and energy resiliency sectors, with multiple business lines that include project development and equipment distribution. The company invents, designs, develops, manufactures, and distributes ultra-high power chargers, inverters, and power supplies for applications in the defense, heavy industrial, aircraft ground support, maritime, and other sectors.