Entera Bio Ltd.
ENTX Healthcare Biotechnology
Entera Bio Ltd.’s revenue for fiscal 2025 (year ended December 2025) was $42,000.00, down 76.8% from fiscal 2024. In the quarter to June 2026, revenue grew 200.0%, EPS fell 133.3% and free cash flow fell 108.9%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
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Entera Bio Ltd. (ENTX) Beneish M-score
Entera Bio Ltd.'s Beneish M-score for fiscal 2025 cannot be worked out: days’ sales in receivables index and gross margin index cannot be worked out.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2022 | 0.28 | 3.64 |
| FY2021 | −3.36 | (0.69) |
| FY2020 | −2.67 | (2.80) |
| FY2019 | 0.14 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | — | — | n/a | — |
| Gross margin index | — | — | n/a | — |
| Asset quality index | 0.91 | — | 0.37 | |
| Sales growth index | 0.23 | — | 0.21 | |
| Depreciation index | 2.44 | — | 0.28 | |
| SG&A index | 4.67 | — | −0.80 | |
| Total accruals to total assets | (0.25) | — | −1.19 | |
| Leverage index | 1.10 | — | −0.36 | |
| Beneish M-score | n/a — days’ sales in receivables index and gross margin index cannot be worked out | — | ||
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 |
|---|---|
| CAPR Capricor Therapeutics, Inc. compare | −2.6× |
| EDIT Editas Medicine, Inc. compare | −2.5× |
| ENTX Entera Bio Ltd. | — |
| DMAC DiaMedica Therapeutics, Inc. compare | — |
| TECX Tectonic Therapeutic, Inc. compare | — |
| YDES YD Bio Limited compare | — |
| RZLT Rezolute, Inc. compare | — |
| PRTA Prothena Corporation plc compare | — |
| ASMB Assembly Biosciences, 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