PRPH (ProPhase Labs) Beneish M-Score: -4.15 (As of Jun. 25, 2026)


What is ProPhase Labs Beneish M-Score?

ProPhase Labs PRPH -4.61% Beneish M-Score is -4.15 as of Jun. 25, 2026. The stock has 4 warning signs investors should review. Among 195 Medical Diagnostics & Research companies, ProPhase Labs ranks better than 93.33% 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 -4.15 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

PRPH' s Beneish M-Score Range Over the Past 10 Years
Min: -1150.59   Med: -3.35   Max: 3.71
Current: -4.15

During the past 13 years, the highest Beneish M-Score of ProPhase Labs was 3.71. The lowest was -1150.59. And the median was -3.35.

ProPhase Labs Beneish M-Score Historical Data

* Premium members only.

The historical data trend for ProPhase 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.

ProPhase Labs Beneish M-Score Chart

ProPhase Labs Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.71 -2.89 -1.27 -16.37 -4.15

ProPhase Labs Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 -16.37 -3.99 -7.54 0.00 -4.15

PRPH vs NSTM, IDTA, IVRO: Beneish M-Score Comparison

For the Diagnostics & Research subindustry, ProPhase 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.

ProPhase Labs Beneish M-Score vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, ProPhase Labs's Beneish M-Score distribution charts can be found below:

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


ProPhase 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 ProPhase 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 * 0.1193+0.528 * -0.0696+0.404 * 2.756+0.892 * 0.6418+0.115 * 0.51
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.7947+4.679 * -0.133487-0.327 * 1.131
=-4.15

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $1.54 Mil.
Revenue was 0.784 + 0.883 + 1.247 + 1.431 = $4.35 Mil.
Gross Profit was 0.247 + -0.123 + 0.734 + 0.526 = $1.38 Mil.
Total Current Assets was $3.15 Mil.
Total Assets was $59.87 Mil.
Property, Plant and Equipment(Net PPE) was $2.03 Mil.
Depreciation, Depletion and Amortization(DDA) was $5.06 Mil.
Selling, General, & Admin. Expense(SGA) was $19.32 Mil.
Total Current Liabilities was $53.08 Mil.
Long-Term Debt & Capital Lease Obligation was $0.64 Mil.
Net Income was -7.398 + -6.839 + -4.472 + 3.966 = $-14.74 Mil.
Non Operating Income was 1.964 + -0.683 + 0.788 + -0.476 = $1.59 Mil.
Cash Flow from Operations was -8.337 + 3.621 + -0.247 + -3.381 = $-8.34 Mil.
 Total Receivables was $20.06 Mil.
Revenue was 1.494 + 1.416 + 1.504 + 2.356 = $6.77 Mil.
Gross Profit was -0.15 + 0.215 + -0.155 + -0.06 = $-0.15 Mil.
Total Current Assets was $30.64 Mil.
Total Assets was $63.20 Mil.
Property, Plant and Equipment(Net PPE) was $11.62 Mil.
Depreciation, Depletion and Amortization(DDA) was $6.64 Mil.
Selling, General, & Admin. Expense(SGA) was $37.89 Mil.
Total Current Liabilities was $32.13 Mil.
Long-Term Debt & Capital Lease Obligation was $18.01 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)
=(1.536 / 4.345) / (20.058 / 6.77)
=0.35351 / 2.962777
=0.1193

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)
=(-0.15 / 6.77) / (1.384 / 4.345)
=-0.022157 / 0.318527
=-0.0696

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 - (3.15 + 2.032) / 59.871) / (1 - (30.637 + 11.616) / 63.2)
=0.913447 / 0.33144
=2.756

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
=4.345 / 6.77
=0.6418

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))
=(6.644 / (6.644 + 11.616)) / (5.059 / (5.059 + 2.032))
=0.363855 / 0.71344
=0.51

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)
=(19.324 / 4.345) / (37.885 / 6.77)
=4.447411 / 5.596012
=0.7947

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)
=((0.639 + 53.081) / 59.871) / ((18.005 + 32.134) / 63.2)
=0.897262 / 0.793339
=1.131

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
=(-14.743 - 1.593 - -8.344) / 59.871
=-0.133487

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.

ProPhase Labs has a M-score of -4.15 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 -4.15 mean?
ProPhase Labs (PRPH) has a Beneish M-Score of -4.15 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on ProPhase Labs and its competitors. According to the industry distribution chart, ProPhase Labs ranks #13 out of 195 companies in the Medical Diagnostics & Research industry, placing it in the top 6.7%.
Is ProPhase Labs' Beneish M-Score too high?
ProPhase Labs' current Beneish M-Score is -4.15. Based on the distribution chart, ProPhase Labs ranks #13 out of 195 companies in the Medical Diagnostics & Research industry, which is in the top quartile — a strong position relative to peers.
How does ProPhase Labs' Beneish M-Score compare to NSTM and IDTA?
According to the Medical Diagnostics & Research industry distribution chart, ProPhase Labs ranks #13 out of 195 companies for Beneish M-Score. This places ProPhase Labs in the top 7% 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 a Medical Diagnostics & Research company?
A good Beneish M-Score depends on the Medical Diagnostics & Research 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 ProPhase Labs and its competitors. ProPhase Labs's current Beneish M-Score is -4.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ProPhase Labs stock overvalued right now?
Based on GuruFocus' analysis, ProPhase Labs (PRPH) is currently considered Possible Value Trap. The stock's GF Value™ is $0.65, compared to a current price of $0.09 — trading 86% below its estimated fair value. The current Beneish M-Score is -4.15. 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 ProPhase Labs (PRPH), the current Beneish M-Score is -4.15 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.

ProPhase Labs Business Description

Address 626 RXR Plaza, 6th Floor, Uniondale, NY, USA, 11556
ProPhase Labs Inc oriented and diversified next generation biotech, genomics and consumer products company that develops and commercializes novel drugs, dietary supplements, and compounds, and human genomic testing. It offer whole genome sequencing and related services. It maintain two operating segments: diagnostic services (which includes its COVID-19 and other diagnostic testing services) and consumer products. It generates majority of revenue from consumer products segment which engaged in the research, development, manufacture, distribution, marketing and sale of OTC consumer healthcare products and dietary supplements in the United States and also provides personal genomics products and services.