Powerus Corporation
PUSA Consumer Cyclical Leisure
Powerus Corporation’s revenue for fiscal 2025 (year ended December 2025) was $3.0 million, down 10.1% from fiscal 2024. In the quarter to June 2026, revenue grew 17.7%, EPS grew 96.0% and free cash flow grew 47.7%, each against the same quarter a year earlier.
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Powerus Corporation (PUSA) Beneish M-score
Powerus Corporation's Beneish M-score for fiscal 2025 is −1.88; 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 | −1.88 | 1.06 |
| FY2024 | −2.93 | (0.19) |
| FY2023 | −2.74 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 2.40 | — | 2.20 | |
| Gross margin index | 1.18 | — | 0.62 | |
| Asset quality index | 0.26 | — | 0.10 | |
| Sales growth index | 0.90 | — | 0.80 | |
| Depreciation index | 1.15 | — | 0.13 | |
| SG&A index | 3.85 | — | −0.66 | |
| Total accruals to total assets | (0.05) | — | −0.22 | |
| Leverage index | 0.06 | — | −0.02 | |
| Beneish M-score | Elevated | −1.88 | ||
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 |
|---|---|
| CLAR Clarus Corporation compare | −3.4× |
| KMRK K-Tech Solutions Company Limited compare | −3.3× |
| PLBY PLBY Group, Inc. compare | −3.1× |
| AOUT American Outdoor Brands, Inc. compare | −3.1× |
| KBSX FST Corp. compare | −2.3× |
| PUSA Powerus Corporation | −1.9× |
| GDHG Golden Heaven Group Holdings Ltd. compare | −0.6× |
| NOMA NOMADAR Corp. compare | 98.2× |
| HERE Here Group Limited 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