Axe Compute Inc.
AGPU Technology Software Infrastructure
Axe Compute Inc.’s revenue for fiscal 2025 (year ended December 2025) was $125,300.00, up 47.8% from fiscal 2024. In the quarter to June 2026, revenue grew 118,974.1%, EPS grew 74.8% and free cash flow grew 221.9%, each against the same quarter a year earlier. Operating cash flow growth for three consecutive years; insiders bought in the last twelve months.
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Axe Compute Inc. (AGPU) Beneish M-score
Axe Compute Inc.'s Beneish M-score for fiscal 2025 is −22.73; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −22.73 | (21.58) |
| FY2024 | −1.15 | (3.01) |
| FY2023 | 1.87 | 7.56 |
| FY2022 | −5.70 | (2.76) |
| FY2021 | −2.93 | 4.78 |
| FY2020 | −7.72 | (3.65) |
| FY2019 | −4.07 | 4.19 |
| FY2018 | −8.26 | (8.97) |
| FY2017 | 0.71 | 6.72 |
| FY2016 | −6.01 | (5.51) |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 0.64 | — | 0.58 | |
| Gross margin index | 0.18 | — | 0.10 | |
| Asset quality index | 0.39 | — | 0.16 | |
| Sales growth index | 1.48 | — | 1.32 | |
| Depreciation index | 0.85 | — | 0.10 | |
| SG&A index | 2.21 | — | −0.38 | |
| Total accruals to total assets | (4.22) | — | −19.73 | |
| Leverage index | 0.11 | — | −0.04 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −22.73 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| AGPU Axe Compute Inc. | −22.7× |
| ATGL Alpha Technology Group Limited compare | −12.2× |
| USIO Usio Inc compare | −2.9× |
| TCX Tucows Inc. compare | −2.8× |
| DAVA Endava PLC Sponsored ADR compare | −2.6× |
| VIVO Vivopower International Plc compare | 8.1× |
| AISP Airship AI Holdings, Inc. compare | 12.5× |
| DVLT Datavault AI Inc. compare | 13.2× |
| SKYA SkyAI, Inc. compare | — |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI