COOT (Australian Oilseeds Holdings) Beneish M-Score: -2.11 (As of Jun. 25, 2026)


COOT Australian Oilseeds Holdings Ltd COOT
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What is Australian Oilseeds Holdings Beneish M-Score?

Australian Oilseeds Holdings COOT +0.76% 13 Beneish M-Score is -2.11 as of Jun. 25, 2026. GuruFocus rates COOT with a GF Score™ of 13/100. The stock has 5 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Australian Oilseeds Holdings ranks worse than 79.83% 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 -2.11 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

COOT' s Beneish M-Score Range Over the Past 10 Years
Min: -2.11   Med: -1.94   Max: -1.94
Current: -2.11

During the past 5 years, the highest Beneish M-Score of Australian Oilseeds Holdings was -1.94. The lowest was -2.11. And the median was -1.94.


Australian Oilseeds Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Australian Oilseeds Holdings'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.

Australian Oilseeds Holdings Beneish M-Score Chart

Australian Oilseeds Holdings Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
0.00 0.00 0.00 0.00 -1.94

Australian Oilseeds Holdings Quarterly Data
Jun21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 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 0.00 0.00 0.00 -1.94 -2.11

COOT vs FAMI, CTGL, NAII: Beneish M-Score Comparison

For the Packaged Foods subindustry, Australian Oilseeds Holdings'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.


Australian Oilseeds Holdings Beneish M-Score vs Consumer Packaged Goods Industry

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

* The bar in red indicates where Australian Oilseeds Holdings's Beneish M-Score falls into.


COOT
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Australian Oilseeds Holdings Ltd COOT
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Australian Oilseeds Holdings 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 Australian Oilseeds Holdings 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 * 1.2797+0.528 * 1.4841+0.404 * 1.0349+0.892 * 0.8744+0.115 * 1.3758
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.7705+4.679 * -0.035807-0.327 * 0.8697
=-2.11

* 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 (Sep24) TTM:
Total Receivables was $3.85 Mil.
Revenue was 0 + 7.512 + 5.942 + 6.59 = $20.04 Mil.
Gross Profit was 0 + 0.561 + 0.357 + 0.763 = $1.68 Mil.
Total Current Assets was $8.88 Mil.
Total Assets was $21.48 Mil.
Property, Plant and Equipment(Net PPE) was $10.86 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.22 Mil.
Selling, General, & Admin. Expense(SGA) was $1.54 Mil.
Total Current Liabilities was $15.17 Mil.
Long-Term Debt & Capital Lease Obligation was $3.36 Mil.
Net Income was 0 + 0.133 + -0.353 + -0.208 = $-0.43 Mil.
Non Operating Income was 0 + 0.022 + 0.002 + 0.028 = $0.05 Mil.
Cash Flow from Operations was 0 + 1.894 + 0.331 + -1.936 = $0.29 Mil.
Total Receivables was $3.44 Mil.
Revenue was 6.993 + 5.139 + 4.129 + 6.661 = $22.92 Mil.
Gross Profit was 0.562 + 0.663 + 0.395 + 1.233 = $2.85 Mil.
Total Current Assets was $9.73 Mil.
Total Assets was $22.65 Mil.
Property, Plant and Equipment(Net PPE) was $11.15 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.31 Mil.
Selling, General, & Admin. Expense(SGA) was $2.29 Mil.
Total Current Liabilities was $18.64 Mil.
Long-Term Debt & Capital Lease Obligation was $3.83 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)
=(3.854 / 20.044) / (3.444 / 22.922)
=0.192277 / 0.150249
=1.2797

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)
=(2.853 / 22.922) / (1.681 / 20.044)
=0.124466 / 0.083865
=1.4841

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 - (8.882 + 10.855) / 21.476) / (1 - (9.729 + 11.146) / 22.647)
=0.080974 / 0.078244
=1.0349

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
=20.044 / 22.922
=0.8744

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))
=(0.306 / (0.306 + 11.146)) / (0.215 / (0.215 + 10.855))
=0.02672 / 0.019422
=1.3758

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)
=(1.543 / 20.044) / (2.29 / 22.922)
=0.076981 / 0.099904
=0.7705

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)
=((3.363 + 15.168) / 21.476) / ((3.833 + 18.637) / 22.647)
=0.86287 / 0.992184
=0.8697

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
=(-0.428 - 0.052 - 0.289) / 21.476
=-0.035807

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.

Australian Oilseeds Holdings has a M-score of -2.11 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 -2.11 mean?
Australian Oilseeds Holdings (COOT) has a Beneish M-Score of -2.11 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Australian Oilseeds Holdings and its competitors. According to the industry distribution chart, Australian Oilseeds Holdings ranks #1476 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 79.8%.
Is Australian Oilseeds Holdings' Beneish M-Score too high?
Australian Oilseeds Holdings' current Beneish M-Score is -2.11. Based on the distribution chart, Australian Oilseeds Holdings ranks #1476 out of 1849 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Australian Oilseeds Holdings has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Australian Oilseeds Holdings' Beneish M-Score compare to FAMI and CTGL?
According to the Consumer Packaged Goods industry distribution chart, Australian Oilseeds Holdings ranks #1476 out of 1849 companies for Beneish M-Score. This places Australian Oilseeds Holdings 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 Australian Oilseeds Holdings and its competitors. Australian Oilseeds Holdings's current Beneish M-Score is -2.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Australian Oilseeds Holdings stock overvalued right now?
Australian Oilseeds Holdings (COOT) has a current Beneish M-Score of -2.11. The current Beneish M-Score is -2.11. Australian Oilseeds Holdings' overall GF Score™ is 13/100 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 Australian Oilseeds Holdings (COOT), the current Beneish M-Score is -2.11 as of Jun. 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.

Australian Oilseeds Holdings Business Description

Address 126 - 142 Cowcumbla Street, PO Box 263, Site 2: 52 Fuller Drive, Cootamundra, NSW, AUS, 2590
Australian Oilseeds Holdings Ltd through its subsidiaries, is focused on the manufacture and sale of chemical-free, non-GMO, sustainable edible oils and products derived from oilseeds. The company believes that transitioning from a fossil fuel economy to a renewable and chemical-free economy is the solution to many health problems the world is facing presently. The company's edible oil sales comprise of two segments: sales of bulk oils to wholesalers who use it as food ingredients or white labeling; sales of packaged oils as the company's own branding to supermarket channels. Sales of protein meals are bulk sales and mainly distributed to local farmers and feedlots as protein supplements.
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Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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