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Beneish M-Score for PepsiCo Inc. (PEP)
PepsiCo Inc. (PEP) Beneish M-score as of Mon May 18 2026: -2.63. Full eight-component breakdown and interpretation.
Beneish M-Score for PepsiCo Inc. (PEP)
As of 2026-05-18, PepsiCo Inc.’s Beneish M-score is -2.63.
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 | 1.059 | Days Sales in Receivables Index |
| GMI | 1.061 | Gross Margin Index |
| AQI | 0.951 | Asset Quality Index |
| SGI | 1.039 | Sales Growth Index |
| DEPI | 1.002 | Depreciation Index |
| SGAI | 1.079 | SG&A Index |
| TATA | -0.06 | Total Accruals to Total Assets |
| LVGI | 0.878 | Leverage Index |
How to interpret this score
See our Beneish M-score explainer for the full methodology and worked examples.