PKLBF (Perk Labs) Beneish M-Score: 0.00 (As of Jun. 25, 2026)


What is Perk Labs Beneish M-Score?

Perk Labs PKLBF -99.00% Beneish M-Score is 0.00 as of Jun. 25, 2026.

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 Perk Labs's Beneish M-Score or its related term are showing as below:

During the past 8 years, the highest Beneish M-Score of Perk Labs was 0.00. The lowest was 0.00. And the median was 0.00.

Perk Labs Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Perk Labs'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.

Perk Labs Beneish M-Score Chart

Perk Labs Annual Data
Trend Nov15 Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22
Beneish M-Score
Get a 7-Day Free Trial 0.14 -4.07 -8.02 -4.80 -8.70

Perk Labs Quarterly Data
Nov18 Feb19 May19 Aug19 Nov19 Feb20 May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23
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 -6.11 -8.70 -13.25 2.27 102.41

PKLBF vs MSFT, ORCL, ADBE: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Perk Labs'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.

Perk Labs Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Perk Labs's Beneish M-Score distribution charts can be found below:

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


Perk Labs 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 Perk Labs 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 * 2.8044+0.528 * 5.8413+0.404 * 257.1295+0.892 * 2.1905+0.115 * 0.6514
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.3361+4.679 * -0.174976-0.327 * 1.017
=105.52

* 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 (Aug23) TTM:Last Year (Aug22) TTM:
Total Receivables was $0.04 Mil.
Revenue was 0.007 + 0.029 + 0.002 + 0.008 = $0.05 Mil.
Gross Profit was 0.001 + 0 + 0.001 + 0.001 = $0.00 Mil.
Total Current Assets was $0.07 Mil.
Total Assets was $5.16 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.05 Mil.
Selling, General, & Admin. Expense(SGA) was $1.03 Mil.
Total Current Liabilities was $1.65 Mil.
Long-Term Debt & Capital Lease Obligation was $0.13 Mil.
Net Income was -0.439 + -0.511 + -0.113 + -0.416 = $-1.48 Mil.
Non Operating Income was 0.001 + -0.001 + -0.005 + 0.009 = $0.00 Mil.
Cash Flow from Operations was -0.108 + -0.146 + -0.169 + -0.158 = $-0.58 Mil.
 Total Receivables was $0.01 Mil.
Revenue was 0.004 + 0.005 + 0.007 + 0.005 = $0.02 Mil.
Gross Profit was 0.001 + 0 + 0.005 + 0.002 = $0.01 Mil.
Total Current Assets was $0.73 Mil.
Total Assets was $0.78 Mil.
Property, Plant and Equipment(Net PPE) was $0.05 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.08 Mil.
Selling, General, & Admin. Expense(SGA) was $1.40 Mil.
Total Current Liabilities was $0.27 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)
=(0.043 / 0.046) / (0.007 / 0.021)
=0.934783 / 0.333333
=2.8044

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)
=(0.008 / 0.021) / (0.003 / 0.046)
=0.380952 / 0.065217
=5.8413

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 - (0.073 + 0.004) / 5.155) / (1 - (0.73 + 0.05) / 0.783)
=0.985063 / 0.003831
=257.1295

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
=0.046 / 0.021
=2.1905

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))
=(0.076 / (0.076 + 0.05)) / (0.05 / (0.05 + 0.004))
=0.603175 / 0.925926
=0.6514

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)
=(1.03 / 0.046) / (1.399 / 0.021)
=22.391304 / 66.619048
=0.3361

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)
=((0.134 + 1.647) / 5.155) / ((0 + 0.266) / 0.783)
=0.34549 / 0.339719
=1.017

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
=(-1.479 - 0.004 - -0.581) / 5.155
=-0.174976

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.

Perk Labs has a M-score of 105.52 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Perk Labs (PKLBF) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Perk Labs and its competitors.
Is Perk Labs' Beneish M-Score too high?
Perk Labs' current Beneish M-Score is 0.00.
How does Perk Labs' Beneish M-Score compare to MSFT and ORCL?
Perk Labs' Beneish M-Score of 0.00 can be compared against companies in the Software 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 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 Perk Labs and its competitors. Perk Labs'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 Perk Labs stock overvalued right now?
Perk Labs (PKLBF) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. 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 Perk Labs (PKLBF), the current Beneish M-Score is 0.00 as of Jun. 25, 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.

Perk Labs Business Description

Address 997 Seymour Street, Suite 250, Pmb 955, Vancouver, BC, CAN, V6B 3M1
Perk Labs Inc operates an online ordering, payments and loyalty platform. The company offers merchants three main products: online ordering, digital dine-in and custom branded apps and distributes its products through a digital franchise business model. Perk Hero is a digital loyalty management platform that enables merchants to provide their customers with digital rewards and a more engaging and convenient customer experience.