PFTI (Puradyn Filter Technologies) Beneish M-Score: 0.00 (As of Jul. 03, 2026)


PFTI Puradyn Filter Technologies Inc PFTI
12 GF Score
Price $0.00
View Full Analysis

What is Puradyn Filter Technologies Beneish M-Score?

Puradyn Filter Technologies PFTI 12 Beneish M-Score is 0.00 as of Jul. 03, 2026. GuruFocus rates PFTI with a GF Score™ of 12/100.

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 Puradyn Filter Technologies's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Puradyn Filter Technologies was 0.00. The lowest was 0.00. And the median was 0.00.


Puradyn Filter Technologies Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Puradyn Filter Technologies'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.

Puradyn Filter Technologies Beneish M-Score Chart

Puradyn Filter Technologies Annual Data
Trend Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.20 -1.69 -4.08 -2.38 -4.56

Puradyn Filter Technologies Quarterly Data
Mar15 Jun15 Sep15 Dec15 Mar16 Jun16 Sep16 Dec16 Mar17 Jun17 Sep17 Dec17 Mar18 Jun18 Sep18 Dec18 Mar19 Jun19 Sep19 Dec19
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 -2.38 -3.15 -4.06 -5.07 -4.56

PFTI vs CSHEF, FLES, OMTK: Beneish M-Score Comparison

For the Auto Parts subindustry, Puradyn Filter Technologies'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.


Puradyn Filter Technologies Beneish M-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Puradyn Filter Technologies's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Puradyn Filter Technologies's Beneish M-Score falls into.


PFTI
12GF Score
Puradyn Filter Technologies Inc PFTI
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Puradyn Filter Technologies 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 Puradyn Filter Technologies 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 * 0.1124+0.528 * 2.8998+0.404 * 0.709+0.892 * 0.3633+0.115 * 1.9091
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 2.5863+4.679 * -0.301921-0.327 * 0.9885
=-4.56

* 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 (Dec19) TTM:Last Year (Dec18) TTM:
Total Receivables was $0.01 Mil.
Revenue was 0.248 + 0.327 + 0.469 + 0.483 = $1.53 Mil.
Gross Profit was -0.084 + 0.05 + 0.1 + 0.152 = $0.22 Mil.
Total Current Assets was $1.04 Mil.
Total Assets was $2.24 Mil.
Property, Plant and Equipment(Net PPE) was $0.79 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.20 Mil.
Selling, General, & Admin. Expense(SGA) was $1.43 Mil.
Total Current Liabilities was $3.86 Mil.
Long-Term Debt & Capital Lease Obligation was $9.04 Mil.
Net Income was -0.526 + -0.432 + -0.362 + -0.367 = $-1.69 Mil.
Non Operating Income was -0.022 + -0.032 + 0 + -0.011 = $-0.07 Mil.
Cash Flow from Operations was -0.233 + -0.204 + -0.28 + -0.229 = $-0.95 Mil.
Total Receivables was $0.29 Mil.
Revenue was 0.859 + 1.306 + 1.152 + 0.886 = $4.20 Mil.
Gross Profit was 0.302 + 0.595 + 0.462 + 0.381 = $1.74 Mil.
Total Current Assets was $1.31 Mil.
Total Assets was $1.87 Mil.
Property, Plant and Equipment(Net PPE) was $0.08 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.05 Mil.
Selling, General, & Admin. Expense(SGA) was $1.52 Mil.
Total Current Liabilities was $2.91 Mil.
Long-Term Debt & Capital Lease Obligation was $7.99 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)
=(0.012 / 1.527) / (0.294 / 4.203)
=0.007859 / 0.06995
=0.1124

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)
=(1.74 / 4.203) / (0.218 / 1.527)
=0.41399 / 0.142764
=2.8998

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 - (1.039 + 0.79) / 2.239) / (1 - (1.308 + 0.079) / 1.87)
=0.183117 / 0.258289
=0.709

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
=1.527 / 4.203
=0.3633

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))
=(0.048 / (0.048 + 0.079)) / (0.195 / (0.195 + 0.79))
=0.377953 / 0.19797
=1.9091

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)
=(1.432 / 1.527) / (1.524 / 4.203)
=0.937787 / 0.362598
=2.5863

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)
=((9.042 + 3.86) / 2.239) / ((7.99 + 2.911) / 1.87)
=5.762394 / 5.829412
=0.9885

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
=(-1.687 - -0.065 - -0.946) / 2.239
=-0.301921

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.

Puradyn Filter Technologies has a M-score of -4.56 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 0.00 mean?
Puradyn Filter Technologies (PFTI) has a Beneish M-Score of 0.00 as of Jul. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Puradyn Filter Technologies and its competitors.
Is Puradyn Filter Technologies' Beneish M-Score too high?
Puradyn Filter Technologies' current Beneish M-Score is 0.00. Overall, Puradyn Filter Technologies has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Puradyn Filter Technologies' Beneish M-Score compare to CSHEF and FLES?
Puradyn Filter Technologies' Beneish M-Score of 0.00 can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 Puradyn Filter Technologies and its competitors. Puradyn Filter Technologies'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 Puradyn Filter Technologies stock overvalued right now?
Puradyn Filter Technologies (PFTI) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Puradyn Filter Technologies' overall GF Score™ is 12/100. 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 Puradyn Filter Technologies (PFTI), the current Beneish M-Score is 0.00 as of Jul. 03, 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.

Puradyn Filter Technologies Business Description

Address 2017 High Ridge Road, Boynton Beach, FL, USA, 33426
Puradyn Filter Technologies Inc is involved in designing manufacturing and distributing Puradyn oil filtration system. Its product is used for all combustion engines and hydraulic equipment that use lubricating oil. The filtration system primarily cleans oil by providing a second circuit of oil filtration and provides treatment to continually remove solid, liquid, and gaseous contaminants from the oil through the filtration and evaporation process. The filtration system is offered in two models namely MTS and a custom engineered hydraulic system. The company markets its product and generates revenue from across the globe.
12GF Score

Get the complete analysis for PFTI

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

$0.00
Price