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Beneish M-Score for International Business Machines Corporation (IBM)
International Business Machines Corporation (IBM) Beneish M-score as of Mon May 18 2026: -2.48. Full eight-component breakdown and interpretation.
Beneish M-Score for International Business Machines Corporation (IBM)
As of 2026-05-18, International Business Machines Corporation’s Beneish M-score is -2.48.
The Beneish M-score is an eight-factor model that estimates the probability that a public company is manipulating its reported earnings. Scores above -1.78 are commonly flagged as elevated risk.
Component breakdown
| Component | Value | What it measures |
|---|---|---|
| DSRI | 1.086 | Days Sales in Receivables Index |
| GMI | 0.919 | Gross Margin Index |
| AQI | 0.979 | Asset Quality Index |
| SGI | 1.138 | Sales Growth Index |
| DEPI | 0.963 | Depreciation Index |
| SGAI | 1.122 | SG&A Index |
| TATA | -0.031 | Total Accruals to Total Assets |
| LVGI | 0.926 | Leverage Index |
How to interpret this score
See our Beneish M-score explainer for the full methodology and worked examples.