Sensus Healthcare, Inc.
SRTS Healthcare Medical Devices
Sensus Healthcare, Inc.’s revenue for fiscal 2025 (year ended December 2025) was $27.5 million, down 34.3% from fiscal 2024. In the quarter to June 2026, revenue fell 68.7%, EPS fell 783.3% and free cash flow fell 201.7%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
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Sensus Healthcare, Inc. (SRTS) Beneish M-score
Sensus Healthcare, Inc.'s Beneish M-score for fiscal 2025 is −3.66; 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 | −3.66 | (2.56) |
| FY2024 | −1.10 | 1.23 |
| FY2023 | −2.32 | (4.00) |
| FY2022 | 1.67 | 2.09 |
| FY2021 | −0.41 | 3.99 |
| FY2020 | −4.40 | (3.13) |
| FY2019 | −1.28 | (0.98) |
| FY2018 | −0.30 | 2.47 |
| FY2017 | −2.76 | (1.06) |
| FY2016 | −1.71 | (2.13) |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 0.47 | — | 0.43 | |
| Gross margin index | 1.35 | — | 0.71 | |
| Asset quality index | 1.77 | — | 0.71 | |
| Sales growth index | 0.66 | — | 0.59 | |
| Depreciation index | 0.74 | — | 0.09 | |
| SG&A index | 1.81 | — | −0.31 | |
| Total accruals to total assets | (0.16) | — | −0.73 | |
| Leverage index | 0.94 | — | −0.31 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −3.66 | ||
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 |
|---|---|
| RPID Rapid Micro Biosystems, Inc. compare | −5.1× |
| TLIS Talis Biomedical Corporation compare | −4.9× |
| SRTS Sensus Healthcare, Inc. | −3.7× |
| TELA TELA Bio, Inc. compare | −3.3× |
| XTNT Xtant Medical Holdings, Inc. compare | −3.1× |
| MYO Myomo, Inc. compare | −2.8× |
| MDAI Spectral AI, Inc. compare | −2.7× |
| SNWV Sanuwave Health Inc. compare | −0.9× |
| COCH Envoy Medical, 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