VTVT (vTv Therapeutics) Beneish M-Score: 0.00 (As of Jun. 25, 2026)


VTVT vTv Therapeutics Inc VTVT
35 GF Score
Price $36.82
GF Value $7,827.31
Valuation Significantly Undervalued
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What is vTv Therapeutics Beneish M-Score?

vTv Therapeutics VTVT +3.02% 35 Beneish M-Score is 0.00 as of Jun. 25, 2026. GuruFocus rates VTVT with a GF Score™ of 35/100 and a GF Value™ of $7,827.31 (Significantly Undervalued). Among 831 Biotechnology companies, vTv Therapeutics ranks worse than 120336.82% 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 vTv Therapeutics's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of vTv Therapeutics was 418.84. The lowest was -77.61. And the median was 4.60.

vTv Therapeutics Beneish M-Score Historical Data

* Premium members only.

The historical data trend for vTv Therapeutics'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.

vTv Therapeutics Beneish M-Score Chart

vTv Therapeutics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.10 393.52 0.00 0.00 0.00

vTv Therapeutics 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 0.00 0.00 0.00 0.00 0.00

VTVT vs CRDF, GUTS, ACOG: Beneish M-Score Comparison

For the Biotechnology subindustry, vTv Therapeutics'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.

vTv Therapeutics Beneish M-Score vs Biotechnology Industry

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

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


VTVT
35GF Score
vTv Therapeutics Inc VTVT
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

vTv Therapeutics 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 vTv Therapeutics 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $0.00 Mil.
Revenue was 36.839 + 0 + 0 + 0 = $36.84 Mil.
Gross Profit was 36.839 + 0 + 0 + 0 = $36.84 Mil.
Total Current Assets was $98.81 Mil.
Total Assets was $98.81 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.01 Mil.
Selling, General, & Admin. Expense(SGA) was $15.87 Mil.
Total Current Liabilities was $6.88 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was 24.134 + -7.138 + -8.698 + -6.046 = $2.25 Mil.
Non Operating Income was 0.033 + -0.117 + -0.04 + 0.066 = $-0.06 Mil.
Cash Flow from Operations was 9.154 + -9.251 + -5.222 + -5.095 = $-10.41 Mil.
 Total Receivables was $0.00 Mil.
Revenue was 0 + 0.017 + 0 + 0 = $0.02 Mil.
Gross Profit was 0 + 0.017 + 0 + 0 = $0.02 Mil.
Total Current Assets was $31.92 Mil.
Total Assets was $32.03 Mil.
Property, Plant and Equipment(Net PPE) was $0.11 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.08 Mil.
Selling, General, & Admin. Expense(SGA) was $13.35 Mil.
Total Current Liabilities was $4.32 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 / 36.839) / (0 / 0.017)
=0 / 0
=

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)
=(0.017 / 0.017) / (36.839 / 36.839)
=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 - (98.808 + 0) / 98.813) / (1 - (31.916 + 0.111) / 32.027)
=5.1E-5 / 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
=36.839 / 0.017
=

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))
=(0.076 / (0.076 + 0.111)) / (0.008 / (0.008 + 0))
=0.406417 / 1
=

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)
=(15.872 / 36.839) / (13.346 / 0.017)
=0.430848 / 785.058824
=

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 + 6.881) / 98.813) / ((0 + 4.316) / 32.027)
=0.069637 / 0.134761
=

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
=(2.252 - -0.058 - -10.414) / 98.813
=0.128768

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?
vTv Therapeutics (VTVT) 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 vTv Therapeutics and its competitors. According to the industry distribution chart, vTv Therapeutics ranks #999999 out of 831 companies in the Biotechnology industry.
Is vTv Therapeutics' Beneish M-Score too high?
vTv Therapeutics' current Beneish M-Score is 0.00. Based on the distribution chart, vTv Therapeutics ranks #999999 out of 831 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, vTv Therapeutics has a GF Score™ of 35/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does vTv Therapeutics' Beneish M-Score compare to CRDF and GUTS?
According to the Biotechnology industry distribution chart, vTv Therapeutics ranks #999999 out of 831 companies for Beneish M-Score. This places vTv Therapeutics 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 vTv Therapeutics and its competitors. vTv Therapeutics'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 vTv Therapeutics stock overvalued right now?
Based on GuruFocus' analysis, vTv Therapeutics (VTVT) is currently considered Significantly Undervalued. The stock's GF Value™ is $7,827.31, compared to a current price of $36.82 — trading 99.5% below its estimated fair value. The current Beneish M-Score is 0.00. vTv Therapeutics' overall GF Score™ is 35/100. 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 vTv Therapeutics (VTVT), 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 vTv Therapeutics (VTVT) Overvalued in 2026?

Based on GuruFocus' analysis, vTv Therapeutics stock appears to be undervalued. The current stock price of $36.82 is trading 99.5% below its estimated GF Value™ of $7,827.31. GuruFocus considers vTv Therapeutics to be Significantly Undervalued.

Key valuation signals for VTVT:

  • Beneish M-Score: 0.00
  • GF Value™: $7,827.31 vs. price of $36.82 (99.5% below fair value)
  • GF Score™: 35/100

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

vTv Therapeutics Business Description

Address 3980 Premier Drive, Suite 110, High Point, NC, USA, 27265
vTv Therapeutics Inc is a late-stage biopharmaceutical company focused on developing oral, small-molecule drug candidates intended to help treat people living with diabetes and other chronic diseases. Its clinical pipeline is led by cadisegliatin (TTP399), a novel, small-molecule, liver-selective glucokinase activator (GKA) currently being evaluated as a potential oral adjunctive therapy to insulin for the treatment of type 1 diabetes (T1D). In addition, the company is also engaged in the research and development of other candidates in its pipeline through collaborations with academic partners and license agreements, which include TTP273, HPP737, TTP-RA, Mavodelpar (HPP593), HPP971, and HPP3033, being studied and developed to counter various chronic diseases.
35GF Score

Get the complete analysis for VTVT

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

$36.82
Price
$7,827.31
GF Value