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Unikai Foods PJSCDFM:UNIKAI 78 Beneish M-Score is -2.17 as of Jul. 15, 2026. GuruFocus rates DFM:UNIKAI with a GF Score™ of 78/100 and a GF Value™ of د.إ8.22 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Unikai Foods PJSC ranks worse than 73.01% 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 -2.17 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Unikai Foods PJSC's Beneish M-Score or its related term are showing as below:
DFM:UNIKAI'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.82 Med: -2.53 Max: -0.87
Current: -2.17
During the past 13 years, the highest Beneish M-Score of Unikai Foods PJSC was -0.87. The lowest was -3.82. And the median was -2.53.
Unikai Foods PJSC Beneish M-Score Related Terms
Unikai Foods PJSC Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Unikai Foods PJSC'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.
DFM:UNIKAI vs KHC, GIS, HRL: Beneish M-Score Comparison
For the Packaged Foods subindustry, Unikai Foods PJSC'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.
Unikai Foods PJSC Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Unikai Foods PJSC's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Unikai Foods PJSC's Beneish M-Score falls into.
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 Unikai Foods PJSC 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 * 1.0672
+
0.528 * 1.1273
+
0.404 * 1.3186
+
0.892 * 1.0218
+
0.115 * 0.9115
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.1062
+
4.679 * 0.01136
-
0.327 * 0.9692
=
-2.17
* 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.
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.
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))
=
(17.401 / (17.401 + 93.961))
/
(18.404 / (18.404 + 88.95))
=
0.156256
/
0.171433
=
0.9115
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
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
=
(24.269 - 0
-
20.37)
/
343.209
=
0.01136
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.
Unikai Foods PJSC has a M-score of -2.17 suggests that the company is unlikely to be a manipulator.
Unikai Foods PJSC (DFM:UNIKAI) has a Beneish M-Score of -2.17 as of Jul. 15, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Unikai Foods PJSC and its competitors. According to the industry distribution chart, Unikai Foods PJSC ranks #1350 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 73%.
Is Unikai Foods PJSC's Beneish M-Score too high?
Unikai Foods PJSC's current Beneish M-Score is -2.17. Based on the distribution chart, Unikai Foods PJSC ranks #1350 out of 1849 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Unikai Foods PJSC has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Unikai Foods PJSC's Beneish M-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Unikai Foods PJSC ranks #1350 out of 1849 companies for Beneish M-Score. This places Unikai Foods PJSC 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 Unikai Foods PJSC and its competitors. Unikai Foods PJSC's current Beneish M-Score is -2.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unikai Foods PJSC stock overvalued right now?
Based on GuruFocus' analysis, Unikai Foods PJSC (DFM:UNIKAI) is currently considered Significantly Undervalued. The stock's GF Value™ is د.إ8.22, compared to a current price of د.إ5.01 — trading 39.1% below its estimated fair value. The current Beneish M-Score is -2.17. Unikai Foods PJSC's overall GF Score™ is 78/100 with 4 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 Unikai Foods PJSC (DFM:UNIKAI), the current Beneish M-Score is -2.17 as of Jul. 15, 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 Unikai Foods PJSC (DFM:UNIKAI) Overvalued in 2026?
Based on GuruFocus' analysis, Unikai Foods PJSC stock appears to be undervalued.
The current stock price of د.إ5.01 is trading 39.1% below its estimated GF Value™ of د.إ8.22.
GuruFocus considers Unikai Foods PJSC to be Significantly Undervalued.
Key valuation signals for DFM:UNIKAI:
Beneish M-Score: -2.17
GF Value™: د.إ8.22 vs. price of د.إ5.01 (39.1% below fair value)
No single metric tells the full story. See the DFM:UNIKAI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Unikai Foods PJSC is engaged in the manufacturing of dairy, juice and ice cream products and the import of various kinds of food products for distribution throughout the Gulf and other countries. The company offers fresh milk, flavoured milk, laban drink, milk powder, margarine, and cheese products, as well as flavoured drinks; ice cream products; juices; and other food products. The Geographical market includes UAE, Oman, Others.
78GF Score
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