---
name: ololand-forensic-qoe-beneish
description: "Use when the user asks to run the OloLand /beneish workflow. Run the Beneish M-Score (private-company adjusted) on a deal's financials to estimate earnings-manipulation probability."
---

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# Codex wrapper for /beneish

Follow the OloLand command instructions below when the user asks for `/beneish` or the equivalent workflow in Codex.

# Beneish M-Score

Compute the Beneish M-Score, an 8-variable model that estimates the probability of earnings manipulation. Originally designed for public companies; OloLand's implementation is private-company adjusted (handles missing market-cap inputs).

## Usage

```
/beneish <deal_id>
```

## Arguments

- `deal_id` (required) — The deal whose financials to score. Requires at least two consecutive years of income statement + balance sheet data.

## Execution

1. Call `analyze_forensic_qoe` from the MCP server with `deal_id` and `primitives=["beneish"]`.
2. The engine pulls financial snapshots for the current and prior period from the deal's reconciled financial data.
3. Computes the 8 Beneish variables: DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, TATA.
4. Aggregates to the M-Score using the original Beneish weights.

## Interpretation

- **M-Score < -2.22** — low likelihood of manipulation (green)
- **-2.22 ≤ M-Score < -1.78** — borderline (yellow)
- **M-Score ≥ -1.78** — high likelihood of manipulation (red — flag for management Q&A and consider full forensic review)

The output includes each variable's value, the historical distribution for similar industries, and the marginal contribution to the score. If any single variable is the dominant driver of a high score, that variable points at the specific area of concern (e.g. SGI = revenue growth too fast vs. peers; AQI = aggressive capitalization).

## Why this matters

The Beneish M-Score is the most widely-cited forensic accounting heuristic. Big-4 QoE engagements run it routinely. Surfacing it pre-LOI lets you decide whether to advance the deal *before* committing to a $250K Big-4 engagement.

## Example

```
/beneish deal_acme_2026
```