Cairo Oils & Soap (CAI:COSG) Beneish M-Score: 226812.21 (As of Jul. 02, 2026)


CAI:COSG Cairo Oils & Soap CAI:COSG
54 GF Score
Price E£1.54
GF Value E£1.13
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Cairo Oils & Soap Beneish M-Score?

Cairo Oils & Soap CAI:COSG +1.32% 54 Beneish M-Score is 226812.21 as of Jul. 02, 2026. GuruFocus rates CAI:COSG with a GF Score™ of 54/100 and a GF Value™ of E£1.13 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,847 Consumer Packaged Goods companies, Cairo Oils & Soap ranks worse than 100% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Warning Sign:

Beneish M-Score 226812.21 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for Cairo Oils & Soap's Beneish M-Score or its related term are showing as below:

CAI:COSG' s Beneish M-Score Range Over the Past 10 Years
Min: -7.2   Med: -3.22   Max: 226812.21
Current: 226812.21

During the past 13 years, the highest Beneish M-Score of Cairo Oils & Soap was 226812.21. The lowest was -7.20. And the median was -3.22.


Cairo Oils & Soap Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Cairo Oils & Soap's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Cairo Oils & Soap Beneish M-Score Chart

Cairo Oils & Soap Annual Data
Trend Jun16 Jun17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 310.88 0.60 0.00 0.00 0.00

Cairo Oils & Soap Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 2.97 2.26 0.00 226,812.21

CAI:COSG vs PG, CL, KVUE: Beneish M-Score Comparison

For the Household & Personal Products subindustry, Cairo Oils & Soap's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Cairo Oils & Soap Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Cairo Oils & Soap's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Cairo Oils & Soap's Beneish M-Score falls into.


CAI:COSG
54GF Score
Cairo Oils & Soap CAI:COSG
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cairo Oils & Soap Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of Cairo Oils & Soap for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * 0+0.528 * 2.217+0.404 * 561427+0.892 * 0.8531+0.115 * 0.02
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.19581-0.327 * 0.9215
=226,812.21

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

This Year (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was E£0.0 Mil.
Revenue was 283.633 + 180.316 + 148.34 + 189.803 = E£802.1 Mil.
Gross Profit was 34.14 + 6.744 + 2.791 + 1.215 = E£44.9 Mil.
Total Current Assets was E£353.2 Mil.
Total Assets was E£805.3 Mil.
Property, Plant and Equipment(Net PPE) was E£0.0 Mil.
Depreciation, Depletion and Amortization(DDA) was E£9.4 Mil.
Selling, General, & Admin. Expense(SGA) was E£0.0 Mil.
Total Current Liabilities was E£286.5 Mil.
Long-Term Debt & Capital Lease Obligation was E£0.0 Mil.
Net Income was 6.735 + -14.984 + -23.405 + -28.681 = E£-60.3 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = E£0.0 Mil.
Cash Flow from Operations was 34.176 + -38.711 + 51.854 + 50.024 = E£97.3 Mil.
Total Receivables was E£290.8 Mil.
Revenue was 250.988 + 270.698 + 213.977 + 204.491 = E£940.2 Mil.
Gross Profit was 21.234 + 47.186 + 27.391 + 20.839 = E£116.7 Mil.
Total Current Assets was E£485.3 Mil.
Total Assets was E£941.0 Mil.
Property, Plant and Equipment(Net PPE) was E£455.8 Mil.
Depreciation, Depletion and Amortization(DDA) was E£9.3 Mil.
Selling, General, & Admin. Expense(SGA) was E£0.0 Mil.
Total Current Liabilities was E£354.8 Mil.
Long-Term Debt & Capital Lease Obligation was E£8.5 Mil.




1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI=(Receivables_t / Revenue_t) / (Receivables_t-1 / Revenue_t-1)
=(0 / 802.092) / (290.812 / 940.154)
=0 / 0.309324
=0

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI=GrossMargin_t-1 / GrossMargin_t
=(GrossProfit_t-1 / Revenue_t-1) / (GrossProfit_t / Revenue_t)
=(116.65 / 940.154) / (44.89 / 802.092)
=0.124075 / 0.055966
=2.217

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI=(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) / (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
=(1 - (353.165 + 0) / 805.26) / (1 - (485.28 + 455.76) / 941.041)
=0.561427 / 1.0E-6
=561427

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI=Sales_t / Sales_t-1
=Revenue_t / Revenue_t-1
=802.092 / 940.154
=0.8531

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI=(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) / (Depreciation_t / (Depreciaton_t + PPE_t))
=(9.316 / (9.316 + 455.76)) / (9.43 / (9.43 + 0))
=0.020031 / 1
=0.02

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI=(SGA_t / Sales_t) / (SGA_t-1 /Sales_t-1)
=(0 / 802.092) / (0 / 940.154)
=0 / 0
=1

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI=((LTD_t + CurrentLiabilities_t) / TotalAssets_t) / ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
=((0 + 286.467) / 805.26) / ((8.472 + 354.812) / 941.041)
=0.355745 / 0.386045
=0.9215

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA=(IncomefromContinuingOperations_t - CashFlowsfromOperations_t) / TotalAssets_t
=(NetIncome_t - NonOperatingIncome_t - CashFlowsfromOperations_t) / TotalAssets_t
=(-60.335 - 0 - 97.343) / 805.26
=-0.19581

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Cairo Oils & Soap has a M-score of 226,812.21 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 226812.21 mean?
Cairo Oils & Soap (CAI:COSG) has a Beneish M-Score of 226812.21 as of Jul. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cairo Oils & Soap and its competitors. According to the industry distribution chart, Cairo Oils & Soap ranks #1847 out of 1847 companies in the Consumer Packaged Goods industry.
Is Cairo Oils & Soap's Beneish M-Score too high?
Cairo Oils & Soap's current Beneish M-Score is 226812.21. Based on the distribution chart, Cairo Oils & Soap ranks #1847 out of 1847 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Cairo Oils & Soap has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cairo Oils & Soap's Beneish M-Score compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Cairo Oils & Soap ranks #1847 out of 1847 companies for Beneish M-Score. This places Cairo Oils & Soap in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cairo Oils & Soap and its competitors. Cairo Oils & Soap's current Beneish M-Score is 226812.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cairo Oils & Soap stock overvalued right now?
Based on GuruFocus' analysis, Cairo Oils & Soap (CAI:COSG) is currently considered Significantly Overvalued. The stock's GF Value™ is E£1.13, compared to a current price of E£1.54 — trading 36.3% above its estimated fair value. The current Beneish M-Score is 226812.21. Cairo Oils & Soap's overall GF Score™ is 54/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For Cairo Oils & Soap (CAI:COSG), the current Beneish M-Score is 226812.21 as of Jul. 02, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Cairo Oils & Soap (CAI:COSG) Overvalued in 2026?

Based on GuruFocus' analysis, Cairo Oils & Soap stock appears to be overvalued. The current stock price of E£1.54 is trading 36.3% above its estimated GF Value™ of E£1.13. GuruFocus considers Cairo Oils & Soap to be Significantly Overvalued.

Key valuation signals for CAI:COSG:

  • Beneish M-Score: 226812.21
  • GF Value™: E£1.13 vs. price of E£1.54 (36.3% above fair value)
  • GF Score™: 54/100 with 6 warning signs

No single metric tells the full story. See the CAI:COSG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cairo Oils & Soap Business Description

Address 6 Falaky Square, P.O. 1407, Cairo, EGY
Cairo Oils & Soap manufactures bath, laundry and toilet soap. The company also offers vegetable ghee; animals fodder and meals.
54GF Score

Get the complete analysis for CAI:COSG

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

E£1.54
Price
E£1.13
GF Value