SEHCF (Sweet Earth Holdings) Beneish M-Score: 0.00 (As of Jun. 25, 2026)

What is Sweet Earth Holdings Beneish M-Score?

Sweet Earth Holdings SEHCF +33.08% 38 Beneish M-Score is 0.00 as of Jun. 25, 2026. GuruFocus rates SEHCF with a GF Score™ of 38/100 and a GF Value™ of $0.07. The stock has 3 warning signs investors should review.

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 Sweet Earth Holdings's Beneish M-Score or its related term are showing as below:

During the past 6 years, the highest Beneish M-Score of Sweet Earth Holdings was 11.13. The lowest was -50.80. And the median was -8.40.

Sweet Earth Holdings Beneish M-Score Related Terms

Sweet Earth Holdings Beneish M-Score Historical Data

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The historical data trend for Sweet Earth Holdings'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.

Sweet Earth Holdings Beneish M-Score Chart

Sweet Earth Holdings Annual Data

Trend

Jun20

Jun21

Jun22

Jun23

Jun24

Jun25

Beneish M-Score

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0.00

-5.53

-8.40

-48.56

0.00

Sweet Earth Holdings 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															0.00	0.00	0.00	0.00	0.00

SEHCF vs ZTS: Beneish M-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Sweet Earth Holdings'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.

Sweet Earth Holdings Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Sweet Earth Holdings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Sweet Earth Holdings's Beneish M-Score falls into.

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38GF Score

Sweet Earth Holdings Corp SEHCF

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Sweet Earth Holdings 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 Sweet Earth Holdings for today is based on a combination of the following eight different indices:

-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 *

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was $0.00 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $0.00 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $0.54 Mil.
Total Current Liabilities was $0.13 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was 0.034 + -0.069 + -0.085 + -0.454 = $-0.57 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.00 Mil.
Cash Flow from Operations was -0.042 + -0.089 + -0.052 + -0.413 = $-0.60 Mil.

Total Receivables was $0.00 Mil.
Revenue was 0 + 0 + 0 + -0.004 = $-0.00 Mil.
Gross Profit was 0 + 0 + 0 + -0.006 = $-0.01 Mil.
Total Current Assets was $0.48 Mil.
Total Assets was $0.48 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $0.34 Mil.
Total Current Liabilities was $0.05 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 / 0)	/	(0 / -0.004)
	=		/
	=

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)
	=	(-0.006 / -0.004)	/	(0 / 0)
	=		/
	=

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 - (0.003 + 0) / 0.003)	/	(1 - (0.479 + 0) / 0.479)
	=	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
	=	0	/	-0.004
	=

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 / (0 + 0))	/	(0 / (0 + 0))
	=		/
	=

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)
	=	(0.544 / 0)	/	(0.335 / -0.004)
	=		/
	=

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 + 0.131) / 0.003)	/	((0 + 0.052) / 0.479)
	=	43.666667	/	0.108559
	=

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
	=	(-0.574 - 0	-	-0.596)	/	0.003
	=	7.333333

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?

Sweet Earth Holdings (SEHCF) 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 Sweet Earth Holdings and its competitors.

Is Sweet Earth Holdings' Beneish M-Score too high?

Sweet Earth Holdings' current Beneish M-Score is 0.00. Overall, Sweet Earth Holdings has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.

How does Sweet Earth Holdings' Beneish M-Score compare to ZTS?

Sweet Earth Holdings' Beneish M-Score of 0.00 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?

A good Beneish M-Score depends on the Drug Manufacturers 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 Sweet Earth Holdings and its competitors. Sweet Earth Holdings'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 Sweet Earth Holdings stock overvalued right now?

Sweet Earth Holdings (SEHCF) has a current Beneish M-Score of 0.00. The stock's GF Value™ is $0.07, compared to a current price of $0.50 — trading 612.7% above its estimated fair value. The current Beneish M-Score is 0.00. Sweet Earth Holdings' overall GF Score™ is 38/100 with 3 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 Sweet Earth Holdings (SEHCF), 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.

Is Sweet Earth Holdings (SEHCF) Overvalued in 2026?

Based on GuruFocus' analysis, Sweet Earth Holdings stock appears to be overvalued. The current stock price of $0.50 is trading 612.7% above its estimated GF Value™ of $0.07.

Key valuation signals for SEHCF:

Beneish M-Score: 0.00
GF Value™: $0.07 vs. price of $0.50 (612.7% above fair value)
GF Score™: 38/100 with 3 warning signs

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

Sweet Earth Holdings Business Description

Industry Healthcare Drug Manufacturers

Comparable Companies TSXV:DHB XCNQ:RVV TSXV:CANB XCNQ:PWR XCNQ:AYUR XCNQ:BBM TSX:AVNT TSXV:LFST XCNQ:TGIF XCNQ:HERB ZTS XTER:MRK NSE:SUNPHARMA TSE:4502 LSE:HLN XSWX:GALD HKSE:03692 XSWX:SDZ NSE:DIVISLAB XTAE:TEVA

Address 1055 West Georgia Street, Suite 1500, Vancouver, BC, CAN, V6C 4N7

Website https://www.sweetearthskincare.com

Sweet Earth Holdings Corp is engaged in cultivating and processing Hemp cannabidiols. The company operates in one reportable segment, the sale of hemp pre-roll and skin care products. The company's assets are located in Spain, Canada, and the USA.

38GF Score

Get the complete analysis for SEHCF

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

$0.50

Price

$0.07

GF Value

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