财务造假嫌疑（M分数）由Messod D. Beneish（1999）在文章中提出。与衡量公司破产风险（ 两年破产风险（Z分数） ）和衡量公司基本面趋势（ 基本面趋势（F分数） ）不同，财务造假嫌疑（M分数）用于衡量公司财务造假嫌疑度。

1. DSRI（Days Sales in Receivables Index）：应收账款指数

2. GMI（Gross Margin Index）：毛利率指数

3. AQI（Asset Quality Index）：资产质量指数

4. SGI（Sales Growth Index）：营业收入指数

5. DEPI（Depreciation Index）：折旧率指数

6. SGAI（Sales, General and Administrative Expenses Index）：销售管理费用指数

7. LVGI（Leverage Index）：财务杠杆指数

8. TATA（Total Accruals to Total Assets）：总应计款项指数

一级行业：非周期性消费
二级行业：农副加工食品
公司网站：https://www.blackriflecoffee.com
公司地址：1144 S. 500 W, Salt Lake City, UT, USA, 84101
公司简介：BRC Inc is a veteran-controlled company that serves premium coffee, content, and merchandise to active military, veterans, and first responders. it is committed to producing great coffee that consumers love, and high-quality merchandise that enables its community to showcase its brand. its omnichannel distribution has three components: Direct to Consumer channel includes its e-commerce business, through which consumers order products online and products are shipped to them, Its wholesale channel includes products sold to an intermediary such as convenience, grocery, drug, and mass merchandise stores, who in turn sell those products to consumers, and Outpost channel includes revenue from its Company-operated and franchised Black Rifle Coffee retail coffee shop locations.