Oman Oil Marketing CoOG (MUS:OOMP) Beneish M-Score: -1.76 (As of Jun. 27, 2026)


MUS:OOMP Oman Oil Marketing Co SAOG MUS:OOMP
9 GF Score
Price ر.ع0.41
GF Value ر.ع0.39
! 4 Warning Signs
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What is Oman Oil Marketing CoOG Beneish M-Score?

Oman Oil Marketing CoOG MUS:OOMP 9 Beneish M-Score is -1.76 as of Jun. 27, 2026. GuruFocus rates MUS:OOMP with a GF Score™ of 9/100 and a GF Value™ of ر.ع0.39. The stock has 4 warning signs investors should review. Among 822 Oil & Gas companies, Oman Oil Marketing CoOG ranks worse than 86.13% 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.

Warning Sign:

Beneish M-Score -1.76 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for Oman Oil Marketing CoOG's Beneish M-Score or its related term are showing as below:

MUS:OOMP' s Beneish M-Score Range Over the Past 10 Years
Min: -7.94   Med: -2.58   Max: -1.76
Current: -1.76

During the past 13 years, the highest Beneish M-Score of Oman Oil Marketing CoOG was -1.76. The lowest was -7.94. And the median was -2.58.


Oman Oil Marketing CoOG Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Oman Oil Marketing CoOG'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 Oil Marketing CoOG Beneish M-Score Chart

Oman Oil Marketing CoOG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.25 -7.94 -2.56 -3.27 -1.76

Oman Oil Marketing CoOG Semi-Annual Data
Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.25 -7.94 -2.56 -3.27 -1.76

MUS:OOMP vs VLO, MPC, PSX: Beneish M-Score Comparison

For the Oil & Gas Refining & Marketing subindustry, Oman Oil Marketing CoOG'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 Oil Marketing CoOG Beneish M-Score vs Oil & Gas Industry

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

* The bar in red indicates where Oman Oil Marketing CoOG's Beneish M-Score falls into.


MUS:OOMP
9GF Score
Oman Oil Marketing Co SAOG MUS:OOMP
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Oman Oil Marketing CoOG 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 Oil Marketing CoOG 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 * 1.1298+0.528 * 1.0124+0.404 * 1.5699+0.892 * 1.0905+0.115 * 1
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.024156-0.327 * 1.0134
=-1.76

* 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 (Dec24) TTM:
Total Receivables was ر.ع87.4 Mil.
Revenue was ر.ع850.6 Mil.
Gross Profit was ر.ع41.3 Mil.
Total Current Assets was ر.ع183.0 Mil.
Total Assets was ر.ع311.0 Mil.
Property, Plant and Equipment(Net PPE) was ر.ع122.7 Mil.
Depreciation, Depletion and Amortization(DDA) was ر.ع0.0 Mil.
Selling, General, & Admin. Expense(SGA) was ر.ع0.0 Mil.
Total Current Liabilities was ر.ع155.5 Mil.
Long-Term Debt & Capital Lease Obligation was ر.ع64.6 Mil.
Net Income was ر.ع7.5 Mil.
Gross Profit was ر.ع0.0 Mil.
Cash Flow from Operations was ر.ع0.0 Mil.
Total Receivables was ر.ع70.9 Mil.
Revenue was ر.ع780.0 Mil.
Gross Profit was ر.ع38.3 Mil.
Total Current Assets was ر.ع178.9 Mil.
Total Assets was ر.ع287.1 Mil.
Property, Plant and Equipment(Net PPE) was ر.ع105.1 Mil.
Depreciation, Depletion and Amortization(DDA) was ر.ع12.4 Mil.
Selling, General, & Admin. Expense(SGA) was ر.ع1.2 Mil.
Total Current Liabilities was ر.ع152.7 Mil.
Long-Term Debt & Capital Lease Obligation was ر.ع47.8 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)
=(87.363 / 850.6) / (70.908 / 780.015)
=0.102708 / 0.090906
=1.1298

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)
=(38.299 / 780.015) / (41.254 / 850.6)
=0.0491 / 0.0485
=1.0124

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 - (183.046 + 122.74) / 311.014) / (1 - (178.903 + 105.099) / 287.076)
=0.01681 / 0.010708
=1.5699

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
=850.6 / 780.015
=1.0905

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))
=(12.424 / (12.424 + 105.099)) / (0 / (0 + 122.74))
=0.105715 / 0
=1

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 / 850.6) / (1.173 / 780.015)
=0 / 0.001504
=0

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)
=((64.649 + 155.533) / 311.014) / ((47.831 + 152.712) / 287.076)
=0.707949 / 0.698571
=1.0134

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
=(7.513 - 0 - 0) / 311.014
=0.024156

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 Oil Marketing CoOG has a M-score of -1.76 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -1.76 mean?
Oman Oil Marketing CoOG (MUS:OOMP) has a Beneish M-Score of -1.76 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Oman Oil Marketing CoOG and its competitors. According to the industry distribution chart, Oman Oil Marketing CoOG ranks #708 out of 822 companies in the Oil & Gas industry, placing it in the top 86.1%.
Is Oman Oil Marketing CoOG's Beneish M-Score too high?
Oman Oil Marketing CoOG's current Beneish M-Score is -1.76. Based on the distribution chart, Oman Oil Marketing CoOG ranks #708 out of 822 companies in the Oil & Gas industry, which is in the bottom quartile relative to peers. Overall, Oman Oil Marketing CoOG has a GF Score™ of 9/100, reflecting its overall financial health beyond just this single metric.
How does Oman Oil Marketing CoOG's Beneish M-Score compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Oman Oil Marketing CoOG ranks #708 out of 822 companies for Beneish M-Score. This places Oman Oil Marketing CoOG 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 Oman Oil Marketing CoOG and its competitors. Oman Oil Marketing CoOG's current Beneish M-Score is -1.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oman Oil Marketing CoOG stock overvalued right now?
Oman Oil Marketing CoOG (MUS:OOMP) has a current Beneish M-Score of -1.76. The stock's GF Value™ is ر.ع0.39, compared to a current price of ر.ع0.41 — trading 5.1% above its estimated fair value. The current Beneish M-Score is -1.76. Oman Oil Marketing CoOG's overall GF Score™ is 9/100 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 Oman Oil Marketing CoOG (MUS:OOMP), the current Beneish M-Score is -1.76 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.

Is Oman Oil Marketing CoOG (MUS:OOMP) Overvalued in 2026?

Based on GuruFocus' analysis, Oman Oil Marketing CoOG stock appears to be overvalued. The current stock price of ر.ع0.41 is trading 5.1% above its estimated GF Value™ of ر.ع0.39.

Key valuation signals for MUS:OOMP:

  • Beneish M-Score: -1.76
  • GF Value™: ر.ع0.39 vs. price of ر.ع0.41 (5.1% above fair value)
  • GF Score™: 9/100 with 4 warning signs

No single metric tells the full story. See the MUS:OOMP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oman Oil Marketing CoOG Business Description

Industry EnergyOil & Gas
Other Exchanges OOMS:Oman
Address Madinat Al Erfaan Muscat Hills, Block No 9993, Building No 95, P O Box 92, Mina Al Fahal, Muscat, OMN, 116
Oman Oil Marketing Co SAOG is engaged in the marketing and distribution of petroleum products. Its nature of operations includes Retail, Commercial, Aviation, and Others. It generates maximum revenue from the Retail segment. Geographically, the company generates the majority of its revenue from the Sultanate of Oman. It offers Fuel, Fuel Cards, Ahlain Food & Drinks, Car Care, and Station Locator services.
9GF Score

Get the complete analysis for MUS:OOMP

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

ر.ع0.41
Price
ر.ع0.39
GF Value