Super Copper (XCNQ:CUPR) Beneish M-Score: 0.00 (As of Jul. 23, 2026)

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XCNQ:CUPR Super Copper Corp XCNQ:CUPR
12 GF Score
Price C$0.46
! 2 Warning Signs
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What is Super Copper Beneish M-Score?

Super Copper XCNQ:CUPR +4.60% 12 Beneish M-Score is 0.00 as of Jul. 23, 2026. GuruFocus rates XCNQ:CUPR with a GF Score™ of 12/100. The stock has 2 warning signs investors should review. Among 679 Metals & Mining companies, Super Copper ranks worse than 147275.26% 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 Super Copper's Beneish M-Score or its related term are showing as below:

During the past 4 years, the highest Beneish M-Score of Super Copper was 0.00. The lowest was 0.00. And the median was 0.00.

Super Copper Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Super Copper'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.

Super Copper Beneish M-Score Chart

Super Copper Annual Data
Trend Feb23 Feb24 Feb25 Feb26
Beneish M-Score
0.00 0.00 0.00 0.00

Super Copper Quarterly Data
Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
Beneish M-Score Get a 7-Day Free Trial 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

Super Copper Beneish M-Score Competitor Comparison

For the Other Industrial Metals & Mining subindustry, Super Copper'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.

Super Copper Beneish M-Score vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Super Copper's Beneish M-Score distribution charts can be found below:

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


XCNQ:CUPR
12GF Score
Super Copper Corp XCNQ:CUPR
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Super Copper 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 Super Copper 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 (Feb26) TTM:Last Year (Feb25) TTM:
Total Receivables was C$0.03 Mil.
Revenue was 0 + 0 + 0 + 0 = C$0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = C$0.00 Mil.
Total Current Assets was C$0.28 Mil.
Total Assets was C$0.31 Mil.
Property, Plant and Equipment(Net PPE) was C$0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was C$0.00 Mil.
Selling, General, & Admin. Expense(SGA) was C$2.37 Mil.
Total Current Liabilities was C$1.17 Mil.
Long-Term Debt & Capital Lease Obligation was C$0.00 Mil.
Net Income was -2.104 + -1.003 + -0.854 + -1.009 = C$-4.97 Mil.
Non Operating Income was -0.031 + 0 + -0.003 + -0.001 = C$-0.04 Mil.
Cash Flow from Operations was -0.46 + -0.413 + -0.689 + -0.511 = C$-2.07 Mil.
 Total Receivables was C$0.03 Mil.
Revenue was 0 + 0 + 0 + 0 = C$0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = C$0.00 Mil.
Total Current Assets was C$0.37 Mil.
Total Assets was C$0.37 Mil.
Property, Plant and Equipment(Net PPE) was C$0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was C$0.00 Mil.
Selling, General, & Admin. Expense(SGA) was C$1.61 Mil.
Total Current Liabilities was C$0.30 Mil.
Long-Term Debt & Capital Lease Obligation was C$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)
=(0.034 / 0) / (0.028 / 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 / 0) / (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 - (0.284 + 0) / 0.307) / (1 - (0.373 + 0) / 0.373)
=0.074919 / 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
=

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)
=(2.366 / 0) / (1.61 / 0)
= /
=

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 + 1.174) / 0.307) / ((0 + 0.304) / 0.373)
=3.824104 / 0.815013
=

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
=(-4.97 - -0.035 - -2.073) / 0.307
=-9.322476

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?
Super Copper (XCNQ:CUPR) has a Beneish M-Score of 0.00 as of Jul. 23, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Super Copper and its competitors. According to the industry distribution chart, Super Copper ranks #999999 out of 679 companies in the Metals & Mining industry.
Is Super Copper's Beneish M-Score too high?
Super Copper's current Beneish M-Score is 0.00. Based on the distribution chart, Super Copper ranks #999999 out of 679 companies in the Metals & Mining industry, which is in the bottom quartile relative to peers. Overall, Super Copper has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Super Copper's Beneish M-Score compare to competitors?
According to the Metals & Mining industry distribution chart, Super Copper ranks #999999 out of 679 companies for Beneish M-Score. This places Super Copper 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 Metals & Mining company?
A good Beneish M-Score depends on the Metals & Mining 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 Super Copper and its competitors. Super Copper'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 Super Copper stock overvalued right now?
Super Copper (XCNQ:CUPR) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Super Copper's overall GF Score™ is 12/100 with 2 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 Super Copper (XCNQ:CUPR), the current Beneish M-Score is 0.00 as of Jul. 23, 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.

Super Copper Business Description

Other Exchanges N60:Germany
Address 409 Granville Street, Suite 1000, Vancouver, BC, CAN, V6C 1T2
Super Copper Corp is a mineral exploration company engaged in the acquisition, exploration, and evaluation of resource properties. Cordillera Cobre mineral project.
12GF Score

Get the complete analysis for XCNQ:CUPR

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

C$0.46
Price