SuperQ Quantum Computing (STU:25X) Beneish M-Score: 0.00 (As of Sep. 02, 2026)

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STU:25X SuperQ Quantum Computing Inc STU:25X
20 GF Score
Price €0.31
! 1 Warning Sign
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What is SuperQ Quantum Computing Beneish M-Score?

SuperQ Quantum Computing STU:25X -6.63% 20 Beneish M-Score is 0.00 as of Sep. 02, 2026. GuruFocus rates STU:25X with a GF Score™ of 20/100. The stock has 1 warning sign investors should review. Among 2,639 Software companies, SuperQ Quantum Computing ranks worse than 37893.1% 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 SuperQ Quantum Computing's Beneish M-Score or its related term are showing as below:

During the past 2 years, the highest Beneish M-Score of SuperQ Quantum Computing was 0.00. The lowest was 0.00. And the median was 0.00.

SuperQ Quantum Computing Beneish M-Score Historical Data

* Premium members only.

The historical data trend for SuperQ Quantum Computing'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.

SuperQ Quantum Computing Beneish M-Score Chart

SuperQ Quantum Computing Annual Data
Trend Dec24 Dec25
Beneish M-Score
0.00 0.00

SuperQ Quantum Computing Quarterly Data
Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 0.00 0.00

STU:25X vs MSFT, PLTR, ORCL: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, SuperQ Quantum Computing'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.

SuperQ Quantum Computing Beneish M-Score vs Software Industry

For the Software industry and Technology sector, SuperQ Quantum Computing's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where SuperQ Quantum Computing's Beneish M-Score falls into.


STU:25X
20GF Score
SuperQ Quantum Computing Inc STU:25X
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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SuperQ Quantum Computing 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 SuperQ Quantum Computing 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 (Jun26) TTM:Last Year (Jun25) TTM:
Total Receivables was €0.02 Mil.
Revenue was 0.085 + 0 + 0 + 0 = €0.09 Mil.
Gross Profit was 0.085 + 0 + 0 + 0 = €0.09 Mil.
Total Current Assets was €3.49 Mil.
Total Assets was €3.49 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 €3.11 Mil.
Total Current Liabilities was €0.25 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 Mil.
Net Income was -0.649 + -0.997 + -1.148 + -2.587 = €-5.38 Mil.
Non Operating Income was 0.001 + 0.007 + -0.28 + -1.677 = €-1.95 Mil.
Cash Flow from Operations was -0.343 + -0.603 + -0.682 + -0.493 = €-2.12 Mil.
 Total Receivables was €0.01 Mil.
Revenue was 0 + 0 + 0 + 0 = €0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = €0.00 Mil.
Total Current Assets was €0.58 Mil.
Total Assets was €0.58 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 €-0.20 Mil.
Total Current Liabilities was €0.16 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)
=(0.024 / 0.085) / (0.006 / 0)
=0.282353 /
=

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 / 0) / (0.085 / 0.085)
= / 1
=

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 - (3.494 + 0) / 3.494) / (1 - (0.582 + 0) / 0.582)
=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
=0.085 / 0
=

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)
=(3.108 / 0.085) / (-0.198 / 0)
=36.564706 /
=

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 + 0.252) / 3.494) / ((0 + 0.159) / 0.582)
=0.072124 / 0.273196
=

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
=(-5.381 - -1.949 - -2.121) / 3.494
=-0.375215

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?
SuperQ Quantum Computing (STU:25X) has a Beneish M-Score of 0.00 as of Sep. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SuperQ Quantum Computing and its competitors. According to the industry distribution chart, SuperQ Quantum Computing ranks #999999 out of 2639 companies in the Software industry.
Is SuperQ Quantum Computing's Beneish M-Score too high?
SuperQ Quantum Computing's current Beneish M-Score is 0.00. Based on the distribution chart, SuperQ Quantum Computing ranks #999999 out of 2639 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, SuperQ Quantum Computing has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does SuperQ Quantum Computing's Beneish M-Score compare to MSFT and PLTR?
According to the Software industry distribution chart, SuperQ Quantum Computing ranks #999999 out of 2639 companies for Beneish M-Score. This places SuperQ Quantum Computing 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 Software company?
A good Beneish M-Score depends on the Software 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 SuperQ Quantum Computing and its competitors. SuperQ Quantum Computing'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 SuperQ Quantum Computing stock overvalued right now?
SuperQ Quantum Computing (STU:25X) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. SuperQ Quantum Computing's overall GF Score™ is 20/100 with 1 warning sign 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 SuperQ Quantum Computing (STU:25X), the current Beneish M-Score is 0.00 as of Sep. 02, 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.

SuperQ Quantum Computing Business Description

Other Exchanges QBTQF:USAQBTQ:Canada
Address 2200 - 885 West Georgia Street, Vancouver, BC, CAN, V6C 3E8
SuperQ Quantum Computing Inc offers solutions related to quantum and supercomputing. Its flagship Super platform seeks to make computational power intuitive and accessible, empowering executives, research institutions, and critical government agencies to unlock immediate business impact across finance, healthcare, logistics, defense, and beyond, leveraging its proprietary AI Autopilots to turn complex challenges into executive-ready results with one-click productization and deployment. Additionally, it has developed ChatQLM, a consumer app powered by quantum and supercomputing that solves complex decisions in natural language.
20GF Score

Get the complete analysis for STU:25X

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

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