SRTA (Strata Critical Medical) Beneish M-Score: -0.01 (As of Jun. 26, 2026)


SRTA Strata Critical Medical Inc SRTA
70 GF Score
Price $5.37
GF Value $4.47
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Strata Critical Medical Beneish M-Score?

Strata Critical Medical SRTA -2.63% 70 Beneish M-Score is -0.01 as of Jun. 26, 2026. GuruFocus rates SRTA with a GF Score™ of 70/100 and a GF Value™ of $4.47 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 632 Healthcare Providers & Services companies, Strata Critical Medical ranks worse than 95.09% 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.

Warning Sign:

Beneish M-Score -0.01 higher than -1.78, which implies that the company might have manipulated its financial results.

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

SRTA' s Beneish M-Score Range Over the Past 10 Years
Min: -3.19   Med: -2.14   Max: 0.14
Current: -0.01

During the past 7 years, the highest Beneish M-Score of Strata Critical Medical was 0.14. The lowest was -3.19. And the median was -2.14.


Strata Critical Medical Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Strata Critical Medical'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.

Strata Critical Medical Beneish M-Score Chart

Strata Critical Medical Annual Data
Trend Sep19 Sep20 Sep21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -1.72 -2.50 -2.69 0.14

Strata Critical Medical 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 -2.99 -2.49 0.05 0.14 -0.01

SRTA vs TOI, GMRS, CCRN: Beneish M-Score Comparison

For the Medical Care Facilities subindustry, Strata Critical Medical'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.


Strata Critical Medical Beneish M-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Strata Critical Medical's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Strata Critical Medical's Beneish M-Score falls into.


SRTA
70GF Score
Strata Critical Medical Inc SRTA
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Strata Critical Medical 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 Strata Critical Medical 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 * 1.2412+0.528 * 0.9396+0.404 * 2.1351+0.892 * 1.4419+0.115 * 0.7232
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.7605+4.679 * 0.279533-0.327 * 0.677
=-0.01

* 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 $39.6 Mil.
Revenue was 67.384 + 66.787 + 49.298 + 70.801 = $254.3 Mil.
Gross Profit was 14.117 + 11.67 + 11.614 + 17.737 = $55.1 Mil.
Total Current Assets was $124.1 Mil.
Total Assets was $327.6 Mil.
Property, Plant and Equipment(Net PPE) was $44.3 Mil.
Depreciation, Depletion and Amortization(DDA) was $9.5 Mil.
Selling, General, & Admin. Expense(SGA) was $71.0 Mil.
Total Current Liabilities was $20.9 Mil.
Long-Term Debt & Capital Lease Obligation was $3.5 Mil.
Net Income was 2.154 + -8.833 + 57.416 + -3.743 = $47.0 Mil.
Non Operating Income was 4.903 + 0.379 + -5.162 + 0.077 = $0.2 Mil.
Cash Flow from Operations was 3.885 + -8.307 + -37.297 + -3.064 = $-44.8 Mil.
Total Receivables was $22.1 Mil.
Revenue was 35.948 + 36.388 + 36.062 + 67.945 = $176.3 Mil.
Gross Profit was 7.053 + 5.014 + 7.508 + 16.354 = $35.9 Mil.
Total Current Assets was $152.3 Mil.
Total Assets was $250.6 Mil.
Property, Plant and Equipment(Net PPE) was $41.2 Mil.
Depreciation, Depletion and Amortization(DDA) was $6.1 Mil.
Selling, General, & Admin. Expense(SGA) was $64.7 Mil.
Total Current Liabilities was $21.9 Mil.
Long-Term Debt & Capital Lease Obligation was $5.7 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)
=(39.602 / 254.27) / (22.128 / 176.343)
=0.155748 / 0.125483
=1.2412

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)
=(35.929 / 176.343) / (55.138 / 254.27)
=0.203745 / 0.216848
=0.9396

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 - (124.145 + 44.282) / 327.618) / (1 - (152.312 + 41.218) / 250.55)
=0.485904 / 0.227579
=2.1351

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
=254.27 / 176.343
=1.4419

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))
=(6.065 / (6.065 + 41.218)) / (9.548 / (9.548 + 44.282))
=0.12827 / 0.177373
=0.7232

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)
=(70.989 / 254.27) / (64.736 / 176.343)
=0.279187 / 0.367103
=0.7605

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)
=((3.481 + 20.942) / 327.618) / ((5.706 + 21.881) / 250.55)
=0.074547 / 0.110106
=0.677

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
=(46.994 - 0.197 - -44.783) / 327.618
=0.279533

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.

Strata Critical Medical has a M-score of -0.01 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 -0.01 mean?
Strata Critical Medical (SRTA) has a Beneish M-Score of -0.01 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Strata Critical Medical and its competitors. According to the industry distribution chart, Strata Critical Medical ranks #601 out of 632 companies in the Healthcare Providers & Services industry, placing it in the top 95.1%.
Is Strata Critical Medical's Beneish M-Score too high?
Strata Critical Medical's current Beneish M-Score is -0.01. Based on the distribution chart, Strata Critical Medical ranks #601 out of 632 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Strata Critical Medical has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Strata Critical Medical's Beneish M-Score compare to TOI and GMRS?
According to the Healthcare Providers & Services industry distribution chart, Strata Critical Medical ranks #601 out of 632 companies for Beneish M-Score. This places Strata Critical Medical 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 Healthcare Providers & Services company?
A good Beneish M-Score depends on the Healthcare Providers & Services 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 Strata Critical Medical and its competitors. Strata Critical Medical's current Beneish M-Score is -0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Strata Critical Medical stock overvalued right now?
Based on GuruFocus' analysis, Strata Critical Medical (SRTA) is currently considered Modestly Overvalued. The stock's GF Value™ is $4.47, compared to a current price of $5.37 — trading 20% above its estimated fair value. The current Beneish M-Score is -0.01. Strata Critical Medical's overall GF Score™ is 70/100 with 4 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 Strata Critical Medical (SRTA), the current Beneish M-Score is -0.01 as of Jun. 26, 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 Strata Critical Medical (SRTA) Overvalued in 2026?

Based on GuruFocus' analysis, Strata Critical Medical stock appears to be overvalued. The current stock price of $5.37 is trading 20% above its estimated GF Value™ of $4.47. GuruFocus considers Strata Critical Medical to be Modestly Overvalued.

Key valuation signals for SRTA:

  • Beneish M-Score: -0.01
  • GF Value™: $4.47 vs. price of $5.37 (20% above fair value)
  • GF Score™: 70/100 with 4 warning signs

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


Strata Critical Medical Business Description

Address 31 Hudson Yards, 14th Floor, New York, NY, USA, 10001
Strata Critical Medical Inc is a time-critical logistics and medical services provider to the U.S. healthcare industry. The group operates one of the nation's air transport and surgical services networks for transplant hospitals and organ procurement organizations, offering an integrated 'One Call' solution for donor organ recovery. It includes two segments: Logistics segments which hold, Air Logistics, Ground Logistics and Organ Placement. The second segment is Clinical Segment which includes: Organ Recovery, Normothermic Regional Perfusion (NRP), and Preservation, and Other Clinical Segment which has Cardiac Care, and Other.
70GF Score

Get the complete analysis for SRTA

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

$5.37
Price
$4.47
GF Value