PURE (PURE Bioscience) Beneish M-Score: 0.00 (As of Jun. 24, 2026)


What is PURE Bioscience Beneish M-Score?

PURE Bioscience PURE -4.67% Beneish M-Score is 0.00 as of Jun. 24, 2026. The stock has 5 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, PURE Bioscience ranks worse than 54083.23% 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.

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

During the past 13 years, the highest Beneish M-Score of PURE Bioscience was 2.56. The lowest was -12.33. And the median was -4.28.


PURE Bioscience Beneish M-Score Historical Data

* Premium members only.

The historical data trend for PURE Bioscience'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.

PURE Bioscience Beneish M-Score Chart

PURE Bioscience Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.37 -4.30 0.00 0.00 0.00

PURE Bioscience Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 0.00 0.00 0.00 0.00 0.00

PURE vs RAY, DSY, TANH: Beneish M-Score Comparison

For the Household & Personal Products subindustry, PURE Bioscience'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.


PURE Bioscience Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PURE Bioscience's Beneish M-Score distribution charts can be found below:

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



PURE Bioscience 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 PURE Bioscience 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Apr26) TTM:Last Year (Apr25) TTM:
Total Receivables was $0.24 Mil.
Revenue was 0.506 + 0.444 + 0.708 + 0.764 = $2.42 Mil.
Gross Profit was 0.269 + 0.238 + 0.45 + 0.468 = $1.43 Mil.
Total Current Assets was $1.55 Mil.
Total Assets was $1.56 Mil.
Property, Plant and Equipment(Net PPE) was $0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $3.03 Mil.
Total Current Liabilities was $3.65 Mil.
Long-Term Debt & Capital Lease Obligation was $3.74 Mil.
Net Income was -0.624 + -0.785 + -0.464 + -0.332 = $-2.21 Mil.
Non Operating Income was 0 + -0.001 + 0.009 + 0.093 = $0.10 Mil.
Cash Flow from Operations was -0.468 + -0.606 + -0.25 + -0.456 = $-1.78 Mil.
Total Receivables was $0.29 Mil.
Revenue was 0.491 + 0.391 + 0.556 + 0.474 = $1.91 Mil.
Gross Profit was 0.283 + 0.227 + 0.325 + 0.275 = $1.11 Mil.
Total Current Assets was $1.05 Mil.
Total Assets was $1.06 Mil.
Property, Plant and Equipment(Net PPE) was $0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.04 Mil.
Selling, General, & Admin. Expense(SGA) was $3.37 Mil.
Total Current Liabilities was $0.97 Mil.
Long-Term Debt & Capital Lease Obligation was $4.90 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)
=(0.242 / 2.422) / (0.287 / 1.912)
=0.099917 / 0.150105
=

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)
=(1.11 / 1.912) / (1.425 / 2.422)
=0.580544 / 0.588357
=

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 - (1.549 + 0.009) / 1.558) / (1 - (1.046 + 0.011) / 1.057)
=0 / 0
=

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
=2.422 / 1.912
=

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))
=(0.04 / (0.04 + 0.011)) / (0.002 / (0.002 + 0.009))
=0.784314 / 0.181818
=

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)
=(3.029 / 2.422) / (3.373 / 1.912)
=1.250619 / 1.764121
=

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)
=((3.743 + 3.654) / 1.558) / ((4.899 + 0.972) / 1.057)
=4.747754 / 5.554399
=

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
=(-2.205 - 0.101 - -1.78) / 1.558
=-0.337612

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
PURE Bioscience (PURE) has a Beneish M-Score of 0.00 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on PURE Bioscience and its competitors. According to the industry distribution chart, PURE Bioscience ranks #999999 out of 1849 companies in the Consumer Packaged Goods industry.
Is PURE Bioscience's Beneish M-Score too high?
PURE Bioscience's current Beneish M-Score is 0.00. Based on the distribution chart, PURE Bioscience ranks #999999 out of 1849 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers.
How does PURE Bioscience's Beneish M-Score compare to RAY and DSY?
According to the Consumer Packaged Goods industry distribution chart, PURE Bioscience ranks #999999 out of 1849 companies for Beneish M-Score. This places PURE Bioscience 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 PURE Bioscience and its competitors. PURE Bioscience'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 PURE Bioscience stock overvalued right now?
Based on GuruFocus' analysis, PURE Bioscience (PURE) is currently considered Possible Value Trap. The stock's GF Value™ is $0.10, compared to a current price of $0.07 — trading 33.3% below its estimated fair value. 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 PURE Bioscience (PURE), the current Beneish M-Score is 0.00 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.

PURE Bioscience Business Description

Address 771 Jamacha Road, No. 512, El Cajon, CA, USA, 92019
PURE Bioscience Inc is engaged in developing and commercializing proprietary antimicrobial products. The company's technology platform is based on patented stabilized ionic silver, and its initial products contain silver dihydrogen citrate, or SDC. It offers PURE Hard Surface as a food contact surface sanitizer and disinfectant to restaurant chains, food processors and food transportation companies and PURE Control as a direct food contact processing aid. It also manufactures and sells SDC-based products for end use, and products preserved with SDC and SDC as a raw material ingredient for manufacturing use. The company generates revenue from the sale of its antimicrobial products.