Guardian ExplorationGXUSF 28 Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus rates GXUSF with a GF Score™ of 28/100. The stock has 5 warning signs investors should review. Among 822 Oil & Gas companies, Guardian Exploration ranks worse than 121654.38% 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 Guardian Exploration's Beneish M-Score or its related term are showing as below:
During the past 13 years, the highest Beneish M-Score of Guardian Exploration was 0.00. The lowest was 0.00. And the median was 0.00.
Guardian Exploration Beneish M-Score Related Terms
Guardian Exploration Beneish M-Score Historical Data
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The historical data trend for Guardian Exploration'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.
GXUSF vs COP, EOG, OXY: Beneish M-Score Comparison
For the Oil & Gas E&P subindustry, Guardian Exploration'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.
Guardian Exploration Beneish M-Score vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Guardian Exploration's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Guardian Exploration'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 Guardian Exploration 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.
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))
=
(0 / (0 + 0.258))
/
(0.002 / (0.002 + 0.812))
=
0
/
0.002457
=
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
=
(-2.033 - -0.633
-
-0.659)
/
1.034
=
-0.716634
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.
Guardian Exploration (GXUSF) has a Beneish M-Score of 0.00 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Guardian Exploration and its competitors. According to the industry distribution chart, Guardian Exploration ranks #999999 out of 822 companies in the Oil & Gas industry.
Is Guardian Exploration's Beneish M-Score too high?
Guardian Exploration's current Beneish M-Score is 0.00. Based on the distribution chart, Guardian Exploration ranks #999999 out of 822 companies in the Oil & Gas industry, which is in the bottom quartile relative to peers. Overall, Guardian Exploration has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Guardian Exploration's Beneish M-Score compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Guardian Exploration ranks #999999 out of 822 companies for Beneish M-Score. This places Guardian Exploration 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 an Oil & Gas company?
A good Beneish M-Score depends on the Oil & Gas 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 Guardian Exploration and its competitors. Guardian Exploration'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 Guardian Exploration stock overvalued right now?
Guardian Exploration (GXUSF) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Guardian Exploration's overall GF Score™ is 28/100 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 Guardian Exploration (GXUSF), the current Beneish M-Score is 0.00 as of Jun. 27, 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.
Guardian Exploration Inc is in the business of oil and gas as well as mineral exploration and development. The company's first prospect is the Mount Cameron Property located in the Yukon's Mayo Mining District, it also holds mineral claims located on southern Dall Island, southeast Alaska, USA, known as the Kaigani claims, which it acquired in February 2022.
28GF Score
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