PRCT (PROCEPT BioRobotics) Beneish M-Score: -2.42 (As of Jun. 24, 2026)


PRCT PROCEPT BioRobotics Corp PRCT
70 GF Score
Price $20.85
GF Value $91.98
Valuation Significantly Undervalued
! 2 Warning Signs
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What is PROCEPT BioRobotics Beneish M-Score?

PROCEPT BioRobotics PRCT +1.16% 70 Beneish M-Score is -2.42 as of Jun. 24, 2026. GuruFocus rates PRCT with a GF Score™ of 70/100 and a GF Value™ of $91.98 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 765 Medical Devices & Instruments companies, PROCEPT BioRobotics ranks worse than 62.88% 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 -2.42 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

PRCT' s Beneish M-Score Range Over the Past 10 Years
Min: -2.67   Med: -1.63   Max: -0.58
Current: -2.42

During the past 7 years, the highest Beneish M-Score of PROCEPT BioRobotics was -0.58. The lowest was -2.67. And the median was -1.63.


PROCEPT BioRobotics Beneish M-Score Historical Data

* Premium members only.

The historical data trend for PROCEPT BioRobotics'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.

PROCEPT BioRobotics Beneish M-Score Chart

PROCEPT BioRobotics Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -0.58 -1.03 -1.82 -2.67

PROCEPT BioRobotics Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -2.15 -2.04 -2.20 -2.67 -2.42

PRCT vs ALMR, AHCO, ENOV: Beneish M-Score Comparison

For the Medical Devices subindustry, PROCEPT BioRobotics'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.


PROCEPT BioRobotics Beneish M-Score vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, PROCEPT BioRobotics's Beneish M-Score distribution charts can be found below:

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


PRCT
70GF Score
PROCEPT BioRobotics Corp PRCT
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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PROCEPT BioRobotics 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 PROCEPT BioRobotics 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 * 0.9407+0.528 * 0.9803+0.404 * 1.576+0.892 * 1.2926+0.115 * 0.8832
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9874+4.679 * -0.066398-0.327 * 1.1433
=-2.42

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $96.4 Mil.
Revenue was 83.132 + 76.383 + 83.327 + 79.182 = $322.0 Mil.
Gross Profit was 53.947 + 46.313 + 54.006 + 51.746 = $206.0 Mil.
Total Current Assets was $428.0 Mil.
Total Assets was $487.1 Mil.
Property, Plant and Equipment(Net PPE) was $48.9 Mil.
Depreciation, Depletion and Amortization(DDA) was $6.7 Mil.
Selling, General, & Admin. Expense(SGA) was $238.7 Mil.
Total Current Liabilities was $63.6 Mil.
Long-Term Debt & Capital Lease Obligation was $75.6 Mil.
Net Income was -31.638 + -29.845 + -21.411 + -19.578 = $-102.5 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.0 Mil.
Cash Flow from Operations was -38.127 + -10.327 + -6.635 + -15.043 = $-70.1 Mil.
Total Receivables was $79.3 Mil.
Revenue was 69.162 + 68.236 + 58.37 + 53.353 = $249.1 Mil.
Gross Profit was 44.161 + 43.672 + 36.911 + 31.482 = $156.2 Mil.
Total Current Assets was $465.8 Mil.
Total Assets was $519.4 Mil.
Property, Plant and Equipment(Net PPE) was $46.7 Mil.
Depreciation, Depletion and Amortization(DDA) was $5.5 Mil.
Selling, General, & Admin. Expense(SGA) was $187.0 Mil.
Total Current Liabilities was $52.1 Mil.
Long-Term Debt & Capital Lease Obligation was $77.8 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)
=(96.388 / 322.024) / (79.267 / 249.121)
=0.299319 / 0.318187
=0.9407

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)
=(156.226 / 249.121) / (206.012 / 322.024)
=0.627109 / 0.639741
=0.9803

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 - (428.034 + 48.901) / 487.062) / (1 - (465.791 + 46.732) / 519.375)
=0.020792 / 0.013193
=1.576

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
=322.024 / 249.121
=1.2926

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))
=(5.525 / (5.525 + 46.732)) / (6.65 / (6.65 + 48.901))
=0.105727 / 0.11971
=0.8832

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)
=(238.7 / 322.024) / (187.013 / 249.121)
=0.741249 / 0.750691
=0.9874

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)
=((75.638 + 63.636) / 487.062) / ((77.83 + 52.064) / 519.375)
=0.285947 / 0.250097
=1.1433

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
=(-102.472 - 0 - -70.132) / 487.062
=-0.066398

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.

PROCEPT BioRobotics has a M-score of -2.42 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 -2.42 mean?
PROCEPT BioRobotics (PRCT) has a Beneish M-Score of -2.42 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on PROCEPT BioRobotics and its competitors. According to the industry distribution chart, PROCEPT BioRobotics ranks #481 out of 765 companies in the Medical Devices & Instruments industry, placing it in the top 62.9%.
Is PROCEPT BioRobotics' Beneish M-Score too high?
PROCEPT BioRobotics' current Beneish M-Score is -2.42. Based on the distribution chart, PROCEPT BioRobotics ranks #481 out of 765 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, PROCEPT BioRobotics has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PROCEPT BioRobotics' Beneish M-Score compare to ALMR and AHCO?
According to the Medical Devices & Instruments industry distribution chart, PROCEPT BioRobotics ranks #481 out of 765 companies for Beneish M-Score. This places PROCEPT BioRobotics in the lower 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 PROCEPT BioRobotics and its competitors. PROCEPT BioRobotics's current Beneish M-Score is -2.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PROCEPT BioRobotics stock overvalued right now?
Based on GuruFocus' analysis, PROCEPT BioRobotics (PRCT) is currently considered Significantly Undervalued. The stock's GF Value™ is $91.98, compared to a current price of $20.85 — trading 77.3% below its estimated fair value. The current Beneish M-Score is -2.42. PROCEPT BioRobotics' overall GF Score™ is 70/100 with 2 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 PROCEPT BioRobotics (PRCT), the current Beneish M-Score is -2.42 as of Jun. 24, 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 PROCEPT BioRobotics (PRCT) Overvalued in 2026?

Based on GuruFocus' analysis, PROCEPT BioRobotics stock appears to be undervalued. The current stock price of $20.85 is trading 77.3% below its estimated GF Value™ of $91.98. GuruFocus considers PROCEPT BioRobotics to be Significantly Undervalued.

Key valuation signals for PRCT:

  • Beneish M-Score: -2.42
  • GF Value™: $91.98 vs. price of $20.85 (77.3% below fair value)
  • GF Score™: 70/100 with 2 warning signs

No single metric tells the full story. See the PRCT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


PROCEPT BioRobotics Business Description

Other Exchanges PRCT:Mexico
Address 150 Baytech Drive, San Jose, CA, USA, 95134
PROCEPT BioRobotics Corp is a surgical robotics company focused on advancing patient care by developing transformative solutions in urology. The company develops, manufactures, and sells the AquaBeam Robotic System and HYDROS Robotic System, image-guided, surgical robotic systems for use in minimally invasive urologic surgery, with an initial focus on treating benign prostatic hyperplasia, or BPH. Geographically, the company generates a majority of its revenue from the United States and also has a presence in markets outside the U.S.
70GF Score

Get the complete analysis for PRCT

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

$20.85
Price
$91.98
GF Value