Oman Flour Mills (MUS:OFMI) Beneish M-Score: 0.00 (As of Jun. 27, 2026)

What is Oman Flour Mills Beneish M-Score?

Oman Flour Mills MUS:OFMI 72 Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus rates MUS:OFMI with a GF Score™ of 72/100.

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 Oman Flour Mills's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Oman Flour Mills was 0.00. The lowest was 0.00. And the median was 0.00.

Oman Flour Mills Beneish M-Score Related Terms

Oman Flour Mills Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Oman Flour Mills'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.

Oman Flour Mills Beneish M-Score Chart

Oman Flour Mills Annual Data

Trend

Jun11

Jun12

Jun13

Jun14

Jun15

Jun16

Jun17

Dec21

Dec22

Dec23

Beneish M-Score

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-2.96

-2.88

-1.34

-1.24

-2.52

Oman Flour Mills Semi-Annual Data
	Jun07	Jun08	Jun09	Jun10	Jun11	Jun12	Jun13	Jun14	Jun15	Jun16	Jun17	Dec21	Dec22	Dec23
Beneish M-Score	Get a 7-Day Free Trial									-2.96	-2.88	-1.34	-1.24	-2.52

MUS:OFMI vs JBS, KHC, K: Beneish M-Score Comparison

For the Packaged Foods subindustry, Oman Flour Mills'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.

Oman Flour Mills Beneish M-Score vs Consumer Packaged Goods Industry

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

* The bar in red indicates where Oman Flour Mills's Beneish M-Score falls into.

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72GF Score

Oman Flour Mills MUS:OFMI

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Oman Flour Mills 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 Oman Flour Mills for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 1.2027

0.528 * 0.8097

0.404 * 1.0082

0.892 * 1.0623

0.115 * 0.9463

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.2458

4.679 * -0.026246

0.327 * 1.0367

-2.52

This Year (Dec23) TTM:

Last Year (Dec22) TTM:

Total Receivables was ر.ع41.4 Mil.
Revenue was ر.ع123.9 Mil.
Gross Profit was ر.ع18.1 Mil.
Total Current Assets was ر.ع91.2 Mil.
Total Assets was ر.ع164.8 Mil.
Property, Plant and Equipment(Net PPE) was ر.ع50.2 Mil.
Depreciation, Depletion and Amortization(DDA) was ر.ع3.8 Mil.
Selling, General, & Admin. Expense(SGA) was ر.ع5.2 Mil.
Total Current Liabilities was ر.ع66.0 Mil.
Long-Term Debt & Capital Lease Obligation was ر.ع25.7 Mil.
Net Income was ر.ع1.8 Mil.
Gross Profit was ر.ع0.0 Mil.
Cash Flow from Operations was ر.ع6.1 Mil.

Total Receivables was ر.ع32.4 Mil.
Revenue was ر.ع116.7 Mil.
Gross Profit was ر.ع13.8 Mil.
Total Current Assets was ر.ع89.9 Mil.
Total Assets was ر.ع159.6 Mil.
Property, Plant and Equipment(Net PPE) was ر.ع47.1 Mil.
Depreciation, Depletion and Amortization(DDA) was ر.ع3.3 Mil.
Selling, General, & Admin. Expense(SGA) was ر.ع3.9 Mil.
Total Current Liabilities was ر.ع60.1 Mil.
Long-Term Debt & Capital Lease Obligation was ر.ع25.5 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)
	=	(41.403 / 123.945)	/	(32.405 / 116.676)
	=	0.334043	/	0.277735
	=	1.2027

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)
	=	(13.812 / 116.676)	/	(18.122 / 123.945)
	=	0.118379	/	0.14621
	=	0.8097

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 - (91.234 + 50.162) / 164.826)	/	(1 - (89.946 + 47.119) / 159.563)
	=	0.14215	/	0.140998
	=	1.0082

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
	=	123.945	/	116.676
	=	1.0623

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))
	=	(3.344 / (3.344 + 47.119))	/	(3.777 / (3.777 + 50.162))
	=	0.066266	/	0.070024
	=	0.9463

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)
	=	(5.16 / 123.945)	/	(3.899 / 116.676)
	=	0.041631	/	0.033417
	=	1.2458

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)
	=	((25.698 + 66.01) / 164.826)	/	((25.495 + 60.145) / 159.563)
	=	0.556393	/	0.536716
	=	1.0367

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
	=	(1.781 - 0	-	6.107)	/	164.826
	=	-0.026246

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.

Oman Flour Mills has a M-score of -2.52 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?

Oman Flour Mills (MUS:OFMI) 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 Oman Flour Mills and its competitors.

Is Oman Flour Mills' Beneish M-Score too high?

Oman Flour Mills' current Beneish M-Score is 0.00. Overall, Oman Flour Mills has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.

How does Oman Flour Mills' Beneish M-Score compare to JBS and KHC?

Oman Flour Mills' Beneish M-Score of 0.00 can be compared against companies in the Consumer Packaged Goods 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 Oman Flour Mills and its competitors. Oman Flour Mills'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 Oman Flour Mills stock overvalued right now?

Oman Flour Mills (MUS:OFMI) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Oman Flour Mills' overall GF Score™ is 72/100. 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 Oman Flour Mills (MUS:OFMI), 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.

Oman Flour Mills Business Description

Industry Consumer Defensive Consumer Packaged Goods

Comparable Companies MUS:SPFI XSWX:NESN XPAR:BN JBS SHSE:603288 KHC K TSE:2802 GIS SZSE:300999 SHSE:600887 NSE:NESTLEIND LSE:ABF MKC XAMS:JDEP BOG:NUTRESA BOM:500825 DUB:KRZ TPE:1216 SGX:F34

Address P.O. Box 566, Ruwi, OMN, 112

Website http://www.omanflourmills.com

Oman Flour Mills is an Oman-based company engaged in the milling of wheat and other cereals and sale of flour, and the processing and sale of animal feed. In addition, the company through its subsidiaries is also involved in the production and sale of eggs, and selling and distribution of franchise frozen bakery products. The group generates the majority of the revenue from the sale of Feed and related products. The company markets its flour mill products through Dahabi brand and feed mill products through Barakat brand.

72GF Score

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ر.ع0.56

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