Arabian Food Industries Co (DOMTY) (CAI:DOMT) Beneish M-Score: 0.00 (As of Jun. 26, 2026)


CAI:DOMT Arabian Food Industries Co (DOMTY) CAI:DOMT
86 GF Score
Price E£26.91
GF Value E£20.66
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Arabian Food Industries Co (DOMTY) Beneish M-Score?

Arabian Food Industries Co (DOMTY) CAI:DOMT -1.64% 86 Beneish M-Score is 0.00 as of Jun. 26, 2026. GuruFocus rates CAI:DOMT with a GF Score™ of 86/100 and a GF Value™ of E£20.66 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Arabian Food Industries Co (DOMTY) ranks worse than 54083.23% 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.

The historical rank and industry rank for Arabian Food Industries Co (DOMTY)'s Beneish M-Score or its related term are showing as below:

During the past 12 years, the highest Beneish M-Score of Arabian Food Industries Co (DOMTY) was -1.22. The lowest was -3.14. And the median was -2.16.

Arabian Food Industries Co (DOMTY) Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Arabian Food Industries Co (DOMTY)'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.

Arabian Food Industries Co (DOMTY) Beneish M-Score Chart

Arabian Food Industries Co (DOMTY) Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 -3.14 -1.22 -2.16 0.00

Arabian Food Industries Co (DOMTY) Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 -2.16 -2.33 -2.40 -2.82 0.00

CAI:DOMT vs KHC, GIS, JBS: Beneish M-Score Comparison

For the Packaged Foods subindustry, Arabian Food Industries Co (DOMTY)'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.

Arabian Food Industries Co (DOMTY) Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Arabian Food Industries Co (DOMTY)'s Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Arabian Food Industries Co (DOMTY)'s Beneish M-Score falls into.


CAI:DOMT
86GF Score
Arabian Food Industries Co (DOMTY) CAI:DOMT
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Arabian Food Industries Co (DOMTY) 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 Arabian Food Industries Co (DOMTY) 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was E£1,510 Mil.
Revenue was 2412.014 + 2722.87 + 2004.006 + 2251.518 = E£9,390 Mil.
Gross Profit was 631.955 + 665.547 + 467.617 + 507.975 = E£2,273 Mil.
Total Current Assets was E£3,846 Mil.
Total Assets was E£4,925 Mil.
Property, Plant and Equipment(Net PPE) was E£1,079 Mil.
Depreciation, Depletion and Amortization(DDA) was E£150 Mil.
Selling, General, & Admin. Expense(SGA) was E£754 Mil.
Total Current Liabilities was E£3,289 Mil.
Long-Term Debt & Capital Lease Obligation was E£134 Mil.
Net Income was 45.793 + 100.808 + 4.073 + 10.593 = E£161 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = E£0 Mil.
Cash Flow from Operations was -191.723 + 663.993 + 76.627 + -494.298 = E£55 Mil.
 Total Receivables was E£1,290 Mil.
Revenue was 2335.518 + 2543.892 + 2064.395 + 2282.169 = E£9,226 Mil.
Gross Profit was 538.5 + 612.706 + 492.07 + 494.161 = E£2,137 Mil.
Total Current Assets was E£3,710 Mil.
Total Assets was E£4,719 Mil.
Property, Plant and Equipment(Net PPE) was E£1,009 Mil.
Depreciation, Depletion and Amortization(DDA) was E£114 Mil.
Selling, General, & Admin. Expense(SGA) was E£457 Mil.
Total Current Liabilities was E£2,994 Mil.
Long-Term Debt & Capital Lease Obligation was E£80 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)
=(1510.121 / 9390.408) / (1290.453 / 9225.974)
=0.160815 / 0.139872
=

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)
=(2137.437 / 9225.974) / (2273.094 / 9390.408)
=0.231676 / 0.242066
=

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 - (3846.208 + 1078.994) / 4925.201) / (1 - (3710.079 + 1009.367) / 4719.447)
=-0 / 0
=

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
=9390.408 / 9225.974
=

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))
=(114.315 / (114.315 + 1009.367)) / (150.04 / (150.04 + 1078.994))
=0.101733 / 0.12208
=

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)
=(754.38 / 9390.408) / (456.91 / 9225.974)
=0.080335 / 0.049524
=

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)
=((134.428 + 3288.946) / 4925.201) / ((80.007 + 2993.525) / 4719.447)
=0.695073 / 0.651248
=

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
=(161.267 - 0 - 54.599) / 4925.201
=0.021658

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Arabian Food Industries Co (DOMTY) (CAI:DOMT) has a Beneish M-Score of 0.00 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Arabian Food Industries Co (DOMTY) and its competitors. According to the industry distribution chart, Arabian Food Industries Co (DOMTY) ranks #999999 out of 1849 companies in the Consumer Packaged Goods industry.
Is Arabian Food Industries Co (DOMTY)'s Beneish M-Score too high?
Arabian Food Industries Co (DOMTY)'s current Beneish M-Score is 0.00. Based on the distribution chart, Arabian Food Industries Co (DOMTY) ranks #999999 out of 1849 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Arabian Food Industries Co (DOMTY) has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Arabian Food Industries Co (DOMTY)'s Beneish M-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Arabian Food Industries Co (DOMTY) ranks #999999 out of 1849 companies for Beneish M-Score. This places Arabian Food Industries Co (DOMTY) 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 Arabian Food Industries Co (DOMTY) and its competitors. Arabian Food Industries Co (DOMTY)'s current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arabian Food Industries Co (DOMTY) stock overvalued right now?
Based on GuruFocus' analysis, Arabian Food Industries Co (DOMTY) (CAI:DOMT) is currently considered Modestly Overvalued. The stock's GF Value™ is E£20.66, compared to a current price of E£26.91 — trading 30.3% above its estimated fair value. The current Beneish M-Score is 0.00. Arabian Food Industries Co (DOMTY)'s overall GF Score™ is 86/100 with 5 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 Arabian Food Industries Co (DOMTY) (CAI:DOMT), the current Beneish M-Score is 0.00 as of Jun. 26, 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 Arabian Food Industries Co (DOMTY) (CAI:DOMT) Overvalued in 2026?

Based on GuruFocus' analysis, Arabian Food Industries Co (DOMTY) stock appears to be overvalued. The current stock price of E£26.91 is trading 30.3% above its estimated GF Value™ of E£20.66. GuruFocus considers Arabian Food Industries Co (DOMTY) to be Modestly Overvalued.

Key valuation signals for CAI:DOMT:

  • Beneish M-Score: 0.00
  • GF Value™: E£20.66 vs. price of E£26.91 (30.3% above fair value)
  • GF Score™: 86/100 with 5 warning signs

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

Arabian Food Industries Co (DOMTY) Business Description

Address 32C Murad Street, P.O. Box 245, Orman, Giza, EGY
Arabian Food Industries Co (DOMTY) is engaged in manufacturing all types of dairy and food products. It operates in three segments: Dairy products, Bakery products, and Juice products. Maximum revenue is generated by the Dairy products segment. Geographically, the majority of revenue is derived from the local market. The main activities are to manufacture all types of dairy and food products, reclamation and cultivation, the establishment of feed factories, dairy farms, cow breeding, and all food industries, production and sale of cheese products, production and sale of juice products, & production and sale of baked goods.
86GF Score

Get the complete analysis for CAI:DOMT

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

E£26.91
Price
E£20.66
GF Value