Cairo Poultry (CAI:POUL) Beneish M-Score: -2.78 (As of Jul. 25, 2026)

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CAI:POUL Cairo Poultry CAI:POUL
79 GF Score
Price E£38.60
GF Value E£14.79
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Cairo Poultry Beneish M-Score?

Cairo Poultry CAI:POUL -0.57% 79 Beneish M-Score is -2.78 as of Jul. 25, 2026. GuruFocus rates CAI:POUL with a GF Score™ of 79/100 and a GF Value™ of E£14.79 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,851 Consumer Packaged Goods companies, Cairo Poultry ranks better than 71.75% 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.

Good Sign:

Beneish M-Score -2.78 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

CAI:POUL' s Beneish M-Score Range Over the Past 10 Years
Min: -4.64   Med: -2.7   Max: 0.88
Current: -2.78

During the past 13 years, the highest Beneish M-Score of Cairo Poultry was 0.88. The lowest was -4.64. And the median was -2.70.


Cairo Poultry Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Cairo Poultry'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 Poultry Beneish M-Score Chart

Cairo Poultry 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 -2.71 -1.45 -2.80 -2.66 -2.59

Cairo Poultry 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 -2.92 -2.69 -2.15 -2.59 -2.78

CAI:POUL vs ADM, BG, TSN: Beneish M-Score Comparison

For the Farm Products subindustry, Cairo Poultry'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 Poultry Beneish M-Score vs Consumer Packaged Goods Industry

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

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


CAI:POUL
79GF Score
Cairo Poultry CAI:POUL
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cairo Poultry 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 Poultry 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 * 1.4115+0.404 * 2.227+0.892 * 0.9312+0.115 * 1
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.3497+4.679 * -0.008944-0.327 * 0.7854
=-2.78

* 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 Mil.
Revenue was 3995.842 + 3847.077 + 4094.975 + 2543.677 = E£14,482 Mil.
Gross Profit was 725.526 + 537.67 + 650.747 + 826.409 = E£2,740 Mil.
Total Current Assets was E£9,363 Mil.
Total Assets was E£11,485 Mil.
Property, Plant and Equipment(Net PPE) was E£0 Mil.
Depreciation, Depletion and Amortization(DDA) was E£0 Mil.
Selling, General, & Admin. Expense(SGA) was E£227 Mil.
Total Current Liabilities was E£3,475 Mil.
Long-Term Debt & Capital Lease Obligation was E£0 Mil.
Net Income was 614.303 + 520.385 + 678.105 + 663.291 = E£2,476 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = E£0 Mil.
Cash Flow from Operations was 1235.32 + 810.583 + 778.811 + -245.913 = E£2,579 Mil.
Total Receivables was E£1,437 Mil.
Revenue was 4205.419 + 4123.486 + 3855.364 + 3366.601 = E£15,551 Mil.
Gross Profit was 1338.248 + 927.88 + 1040.868 + 846.638 = E£4,154 Mil.
Total Current Assets was E£7,331 Mil.
Total Assets was E£9,219 Mil.
Property, Plant and Equipment(Net PPE) was E£1,123 Mil.
Depreciation, Depletion and Amortization(DDA) was E£0 Mil.
Selling, General, & Admin. Expense(SGA) was E£180 Mil.
Total Current Liabilities was E£3,525 Mil.
Long-Term Debt & Capital Lease Obligation was E£27 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 / 14481.571) / (1437.186 / 15550.87)
=0 / 0.092418
=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)
=(4153.634 / 15550.87) / (2740.352 / 14481.571)
=0.2671 / 0.18923
=1.4115

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 - (9362.817 + 0) / 11485.08) / (1 - (7331.101 + 1122.577) / 9218.571)
=0.184784 / 0.082973
=2.227

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
=14481.571 / 15550.87
=0.9312

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))
=(0 / (0 + 1122.577)) / (0 / (0 + 0))
=0 /
=1

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)
=(226.581 / 14481.571) / (180.263 / 15550.87)
=0.015646 / 0.011592
=1.3497

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 + 3475.008) / 11485.08) / ((26.52 + 3524.748) / 9218.571)
=0.302567 / 0.38523
=0.7854

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
=(2476.084 - 0 - 2578.801) / 11485.08
=-0.008944

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 Poultry has a M-score of -2.78 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.78 mean?
Cairo Poultry (CAI:POUL) has a Beneish M-Score of -2.78 as of Jul. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cairo Poultry and its competitors. According to the industry distribution chart, Cairo Poultry ranks #523 out of 1851 companies in the Consumer Packaged Goods industry, placing it in the top 28.3%.
Is Cairo Poultry's Beneish M-Score too high?
Cairo Poultry's current Beneish M-Score is -2.78. Based on the distribution chart, Cairo Poultry ranks #523 out of 1851 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Cairo Poultry has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cairo Poultry's Beneish M-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Cairo Poultry ranks #523 out of 1851 companies for Beneish M-Score. This puts Cairo Poultry in the upper 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 Poultry and its competitors. Cairo Poultry's current Beneish M-Score is -2.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cairo Poultry stock overvalued right now?
Based on GuruFocus' analysis, Cairo Poultry (CAI:POUL) is currently considered Significantly Overvalued. The stock's GF Value™ is E£14.79, compared to a current price of E£38.60 — trading 161% above its estimated fair value. The current Beneish M-Score is -2.78. Cairo Poultry's overall GF Score™ is 79/100 with 7 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 Poultry (CAI:POUL), the current Beneish M-Score is -2.78 as of Jul. 25, 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 Poultry (CAI:POUL) Overvalued in 2026?

Based on GuruFocus' analysis, Cairo Poultry stock appears to be overvalued. The current stock price of E£38.60 is trading 161% above its estimated GF Value™ of E£14.79. GuruFocus considers Cairo Poultry to be Significantly Overvalued.

Key valuation signals for CAI:POUL:

  • Beneish M-Score: -2.78
  • GF Value™: E£14.79 vs. price of E£38.60 (161% above fair value)
  • GF Score™: 79/100 with 7 warning signs

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


Cairo Poultry Business Description

Address 32A- Mourad Street, Giza, EGY
Cairo Poultry is an Egypt-based company that operates in the farming and food processing sectors. It focuses on the production, breeding, and fattening of chicks, the production of animal feed, and the hatching of eggs, as well as participating in similar projects inside and outside Egypt. The firm also focuses on other related industries, such as starch and glucose, logistics, and feed ingredients trading. Its segment includes the Fodder Sector, Fatting Sector, Incubation Sector, Processing Sector, Grands Sector, Security Sector, and Agriculture Sector. The company's Processing Sector earns the majority of its revenue.
79GF Score

Get the complete analysis for CAI:POUL

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

E£38.60
Price
E£14.79
GF Value