Strata Skin Sciences, Inc.
SSKN Healthcare Medical Devices
Strata Skin Sciences, Inc.’s revenue for fiscal 2025 (year ended December 2025) was $30.7 million, down 8.54% from fiscal 2024. In the quarter to December 2025, revenue fell 2.97%, EPS grew 111.5%, free cash flow fell 376.9% and total debt rose 1.03%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
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Strata Skin Sciences, Inc. (SSKN) Beneish M-score
Strata Skin Sciences, Inc.'s Beneish M-score for fiscal 2025 is −3.33; 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 | −3.33 | 0.59 |
| FY2024 | −3.93 | (0.02) |
| FY2023 | −3.91 | (1.45) |
| FY2022 | −2.45 | 0.24 |
| FY2021 | −2.69 | 0.79 |
| FY2020 | −3.48 | (0.52) |
| FY2019 | −2.95 | 0.13 |
| FY2018 | −3.09 | 2.42 |
| FY2017 | −5.51 | (2.49) |
| FY2016 | −3.02 | (10.34) |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 0.86 | — | 0.79 | |
| Gross margin index | 0.98 | — | 0.52 | |
| Asset quality index | 0.82 | — | 0.33 | |
| Sales growth index | 0.91 | — | 0.82 | |
| Depreciation index | 1.03 | — | 0.12 | |
| SG&A index | 1.09 | — | −0.19 | |
| Total accruals to total assets | (0.11) | — | −0.53 | |
| Leverage index | 1.07 | — | −0.35 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −3.33 | ||
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 |
|---|---|
| THMO ThermoGenesis Holdings, Inc. compare | −9.5× |
| NUWE Nuwellis, Inc. compare | −7.7× |
| DYNTQ Dynatronics Corporation compare | −6.5× |
| VJET Flyte Aviation, Inc. compare | −4.9× |
| DHAI DIH Holding US, Inc. compare | −3.9× |
| SSKN Strata Skin Sciences, Inc. | −3.3× |
| AFIB Acutus Medical, Inc. compare | −2.5× |
| FEED ENvue Medical, Inc. compare | 6.6× |
| PFSA PROFUSA, 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