Precision BioSciences (STU:PBS0) Beneish M-Score: 1044.11 (As of Jun. 27, 2026) — 316297% Above Median


STU:PBS0 Precision BioSciences Inc STU:PBS0
43 GF Score
Price €6.06
GF Value €1.52
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Precision BioSciences Beneish M-Score?

Precision BioSciences STU:PBS0 +2.54% 43 Beneish M-Score is 1044.11 as of Jun. 27, 2026, which is 316297% above its 10-year median of 0.33. GuruFocus rates STU:PBS0 with a GF Score™ of 43/100 and a GF Value™ of €1.52 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 831 Biotechnology companies, Precision BioSciences ranks worse than 99.52% 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 1044.11 higher than -1.78, which implies that the company might have manipulated its financial results.

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

STU:PBS0' s Beneish M-Score Range Over the Past 10 Years
Min: -23.07   Med: 0.33   Max: 1044.11
Current: 1044.11

During the past 9 years, the highest Beneish M-Score of Precision BioSciences was 1044.11. The lowest was -23.07. And the median was 0.33.


Precision BioSciences Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Precision BioSciences'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.

Precision BioSciences Beneish M-Score Chart

Precision BioSciences Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only 1.05 0.23 6.55 -0.28 -3.44

Precision BioSciences 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 -1.48 -16.00 -23.07 -3.44 1,044.11

STU:PBS0 vs TLSA, EQ, MIST: Beneish M-Score Comparison

For the Biotechnology subindustry, Precision BioSciences'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.


Precision BioSciences Beneish M-Score vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Precision BioSciences's Beneish M-Score distribution charts can be found below:

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


STU:PBS0
43GF Score
Precision BioSciences Inc STU:PBS0
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Precision BioSciences 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 Precision BioSciences 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 * 1066.7738+0.528 * 1+0.404 * 0.9275+0.892 * 0.8127+0.115 * 0.289
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9811+4.679 * 0.158381-0.327 * 0.2596
=978.74

* 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 €3.46 Mil.
Revenue was 9.375 + 29.21 + 0.011 + 0.016 = €38.61 Mil.
Gross Profit was 9.375 + 29.21 + 0.011 + 0.016 = €38.61 Mil.
Total Current Assets was €94.02 Mil.
Total Assets was €124.47 Mil.
Property, Plant and Equipment(Net PPE) was €0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was €2.31 Mil.
Selling, General, & Admin. Expense(SGA) was €26.22 Mil.
Total Current Liabilities was €6.71 Mil.
Long-Term Debt & Capital Lease Obligation was €3.88 Mil.
Net Income was -15.951 + 17.194 + -18.55 + -20.392 = €-37.70 Mil.
Non Operating Income was -8.697 + 5.393 + -1.508 + -2.082 = €-6.89 Mil.
Cash Flow from Operations was -10.326 + -9.607 + -13.01 + -17.575 = €-50.52 Mil.
Total Receivables was €0.00 Mil.
Revenue was 0.027 + 0.609 + 0.519 + 46.355 = €47.51 Mil.
Gross Profit was 0.027 + 0.609 + 0.519 + 46.355 = €47.51 Mil.
Total Current Assets was €75.95 Mil.
Total Assets was €115.08 Mil.
Property, Plant and Equipment(Net PPE) was €8.79 Mil.
Depreciation, Depletion and Amortization(DDA) was €3.57 Mil.
Selling, General, & Admin. Expense(SGA) was €32.88 Mil.
Total Current Liabilities was €11.46 Mil.
Long-Term Debt & Capital Lease Obligation was €26.25 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)
=(3.46 / 38.612) / (0.004 / 47.51)
=0.089609 / 8.4E-5
=1066.7738

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)
=(47.51 / 47.51) / (38.612 / 38.612)
=1 / 1
=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 - (94.019 + 0) / 124.466) / (1 - (75.945 + 8.785) / 115.08)
=0.244621 / 0.26373
=0.9275

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
=38.612 / 47.51
=0.8127

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))
=(3.57 / (3.57 + 8.785)) / (2.31 / (2.31 + 0))
=0.288952 / 1
=0.289

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)
=(26.217 / 38.612) / (32.879 / 47.51)
=0.678986 / 0.692044
=0.9811

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)
=((3.884 + 6.708) / 124.466) / ((26.254 + 11.464) / 115.08)
=0.0851 / 0.327755
=0.2596

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
=(-37.699 - -6.894 - -50.518) / 124.466
=0.158381

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.

Precision BioSciences has a M-score of 978.74 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 1044.11 mean?
Precision BioSciences (STU:PBS0) has a Beneish M-Score of 1044.11 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Precision BioSciences and its competitors. This is 316297% above median its historical median of 0.33. According to the industry distribution chart, Precision BioSciences ranks #827 out of 831 companies in the Biotechnology industry, placing it in the top 99.5%.
Is Precision BioSciences' Beneish M-Score too high?
Precision BioSciences' current Beneish M-Score of 1044.11 is 316297% above median its 10-year median of 0.33. Based on the distribution chart, Precision BioSciences ranks #827 out of 831 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, Precision BioSciences has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Precision BioSciences' Beneish M-Score compare to TLSA and EQ?
According to the Biotechnology industry distribution chart, Precision BioSciences ranks #827 out of 831 companies for Beneish M-Score. This places Precision BioSciences 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 Biotechnology company?
A good Beneish M-Score depends on the Biotechnology 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 Precision BioSciences and its competitors. Precision BioSciences's current Beneish M-Score is 1044.11, which is 316297% above median its own 10-year median of 0.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Precision BioSciences stock overvalued right now?
Based on GuruFocus' analysis, Precision BioSciences (STU:PBS0) is currently considered Significantly Overvalued. The stock's GF Value™ is €1.52, compared to a current price of €6.06 — trading 298.7% above its estimated fair value. The current Beneish M-Score is 1044.11, which is 316297% above median its 10-year median of 0.33. Precision BioSciences' overall GF Score™ is 43/100 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 Precision BioSciences (STU:PBS0), the current Beneish M-Score is 1044.11 as of Jun. 27, 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 Precision BioSciences (STU:PBS0) Overvalued in 2026?

Based on GuruFocus' analysis, Precision BioSciences stock appears to be overvalued. The current stock price of €6.06 is trading 298.7% above its estimated GF Value™ of €1.52. GuruFocus considers Precision BioSciences to be Significantly Overvalued.

Key valuation signals for STU:PBS0:

  • Beneish M-Score: 1044.11 (316297% above median its 10-year median of 0.33)
  • GF Value™: €1.52 vs. price of €6.06 (298.7% above fair value)
  • GF Score™: 43/100 with 4 warning signs

No single metric tells the full story. See the STU:PBS0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Precision BioSciences Business Description

Other Exchanges DTIL:USA
Address 302 East Pettigrew Street, Dibrell Building, Suite A-100, Durham, NC, USA, 27701
Precision BioSciences Inc clinical stage gene editing company utilizing its proprietary ARCUS platform to concurrently develop two clinical-stage in vivo gene editing therapies. The ARCUS platform is used to develop in vivo gene editing therapies for sophisticated gene edits, including gene insertion (inserting DNA into gene to cause expression/add function), elimination (removing a genome, e.g. viral DNA), and excision (removing a large portion of a defective gene by delivering two ARCUS nucleases in a single adeno-associated virus ("AAV")).
43GF Score

Get the complete analysis for STU:PBS0

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

€6.06
Price
€1.52
GF Value