KOSK (Metawells Oil & Gas) Beneish M-Score: 0.00 (As of Jun. 27, 2026)


What is Metawells Oil & Gas Beneish M-Score?

Metawells Oil & Gas KOSK -8.20% Beneish M-Score is 0.00 as of Jun. 27, 2026.

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 Metawells Oil & Gas's Beneish M-Score or its related term are showing as below:

During the past 3 years, the highest Beneish M-Score of Metawells Oil & Gas was 0.00. The lowest was 0.00. And the median was 0.00.


Metawells Oil & Gas Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Metawells Oil & Gas'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.

Metawells Oil & Gas Beneish M-Score Chart

Metawells Oil & Gas Annual Data
Trend Dec07 Dec08 Dec09
Beneish M-Score
0.00 0.00 0.00

Metawells Oil & Gas Quarterly Data
Mar06 Jun06 Mar07 Jun07 Dec07 Dec08 Mar09 Jun09 Sep09 Dec09 Mar10 Jun10 Sep10
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 0.00 -12.08

KOSK vs ABVN, SPEX: Beneish M-Score Comparison

For the Oil & Gas E&P subindustry, Metawells Oil & Gas'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.


Metawells Oil & Gas Beneish M-Score vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Metawells Oil & Gas's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Metawells Oil & Gas's Beneish M-Score falls into.



Metawells Oil & Gas 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 Metawells Oil & Gas 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+0.528 * 1+0.404 * 1.0026+0.892 * 0.5833+0.115 * 0.5833
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 36.3429+4.679 * -1.900826-0.327 * 2.3251
=-18.30

* 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 (Sep10) TTM:Last Year (Sep09) TTM:
Total Receivables was $0.01 Mil.
Revenue was 0.001 + 0.001 + 0.002 + 0.003 = $0.01 Mil.
Gross Profit was 0.001 + 0.001 + 0.002 + 0.003 = $0.01 Mil.
Total Current Assets was $0.01 Mil.
Total Assets was $0.12 Mil.
Property, Plant and Equipment(Net PPE) was $0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.14 Mil.
Selling, General, & Admin. Expense(SGA) was $0.21 Mil.
Total Current Liabilities was $1.04 Mil.
Long-Term Debt & Capital Lease Obligation was $0.49 Mil.
Net Income was -0.07 + -0.101 + -0.096 + -0.087 = $-0.35 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.00 Mil.
Cash Flow from Operations was -0.004 + -0.051 + -0.056 + -0.013 = $-0.12 Mil.
Total Receivables was $0.00 Mil.
Revenue was 0.004 + 0.004 + 0.004 + 0 = $0.01 Mil.
Gross Profit was 0.004 + 0.004 + 0.004 + 0 = $0.01 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $0.27 Mil.
Property, Plant and Equipment(Net PPE) was $0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.01 Mil.
Selling, General, & Admin. Expense(SGA) was $0.01 Mil.
Total Current Liabilities was $0.92 Mil.
Long-Term Debt & Capital Lease Obligation was $0.54 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)
=(0.005 / 0.007) / (0 / 0.012)
=0.714286 / 0
=1

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)
=(0.012 / 0.012) / (0.007 / 0.007)
=1 / 1
=1

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 - (0.006 + 0) / 0.121) / (1 - (0.004 + 0.01) / 0.269)
=0.950413 / 0.947955
=1.0026

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
=0.007 / 0.012
=0.5833

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))
=(0.014 / (0.014 + 0.01)) / (0.139 / (0.139 + 0))
=0.583333 / 1
=0.5833

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)
=(0.212 / 0.007) / (0.01 / 0.012)
=30.285714 / 0.833333
=36.3429

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)
=((0.486 + 1.042) / 0.121) / ((0.537 + 0.924) / 0.269)
=12.628099 / 5.431227
=2.3251

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
=(-0.354 - 0 - -0.124) / 0.121
=-1.900826

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.

Metawells Oil & Gas has a M-score of -18.30 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 0.00 mean?
Metawells Oil & Gas (KOSK) 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 Metawells Oil & Gas and its competitors.
Is Metawells Oil & Gas' Beneish M-Score too high?
Metawells Oil & Gas' current Beneish M-Score is 0.00.
How does Metawells Oil & Gas' Beneish M-Score compare to ABVN and SPEX?
Metawells Oil & Gas' Beneish M-Score of 0.00 can be compared against companies in the Oil & Gas 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 Metawells Oil & Gas and its competitors. Metawells Oil & Gas'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 Metawells Oil & Gas stock overvalued right now?
Metawells Oil & Gas (KOSK) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. 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 Metawells Oil & Gas (KOSK), 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.

Metawells Oil & Gas Business Description

Industry EnergyOil & Gas
Address 600 Mamaroneck Avenue, Harrison, NY, USA, 10528
Metawells Oil & Gas Inc is a holding company engaged in two sectors: energy and technology. Its goal is to provide high-quality oil and gas services to its clients while minimizing environmental impact and promoting safety. The group focused on the multi-zone development and Enhanced Oil Recovery (EOR) of extreme shallow medium gravity oil.