Jacktel AS (OSL:JACK) Beneish M-Score: -3.70 (As of Jul. 25, 2026)

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OSL:JACK Jacktel AS OSL:JACK
13 GF Score
Price kr5.60
! 9 Warning Signs
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What is Jacktel AS Beneish M-Score?

Jacktel AS OSL:JACK -0.36% 13 Beneish M-Score is -3.70 as of Jul. 25, 2026. GuruFocus rates OSL:JACK with a GF Score™ of 13/100. The stock has 9 warning signs investors should review. Among 822 Oil & Gas companies, Jacktel AS ranks better than 90.63% 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 -3.7 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Jacktel AS's Beneish M-Score or its related term are showing as below:

OSL:JACK' s Beneish M-Score Range Over the Past 10 Years
Min: -3.7   Med: -2.91   Max: -2.12
Current: -3.7

During the past 4 years, the highest Beneish M-Score of Jacktel AS was -2.12. The lowest was -3.70. And the median was -2.91.

Jacktel AS Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Jacktel AS'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.

Jacktel AS Beneish M-Score Chart

Jacktel AS Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -2.12 -3.70

Jacktel AS Quarterly Data
Dec22 Dec23 Dec24 Mar25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial 0.00 -2.12 0.00 -3.70 0.00

OSL:JACK vs SLB, BKR, HAL: Beneish M-Score Comparison

For the Oil & Gas Equipment & Services subindustry, Jacktel AS'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.

Jacktel AS Beneish M-Score vs Oil & Gas Industry

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

* The bar in red indicates where Jacktel AS's Beneish M-Score falls into.


OSL:JACK
13GF Score
Jacktel AS OSL:JACK
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Jacktel AS 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 Jacktel AS 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 * 0.703+0.528 * 0.2573+0.404 * 0+0.892 * 1.22+0.115 * -3.3911
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * -0.014484-0.327 * 0.8281
=-3.70

* 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 kr82.7 Mil.
Revenue was kr707.6 Mil.
Gross Profit was kr534.7 Mil.
Total Current Assets was kr237.6 Mil.
Total Assets was kr1,753.6 Mil.
Property, Plant and Equipment(Net PPE) was kr1,516.0 Mil.
Depreciation, Depletion and Amortization(DDA) was kr-35.7 Mil.
Selling, General, & Admin. Expense(SGA) was kr0.0 Mil.
Total Current Liabilities was kr180.0 Mil.
Long-Term Debt & Capital Lease Obligation was kr590.8 Mil.
Net Income was kr327.2 Mil.
Gross Profit was kr0.0 Mil.
Cash Flow from Operations was kr352.6 Mil.
 Total Receivables was kr96.4 Mil.
Revenue was kr580.0 Mil.
Gross Profit was kr112.8 Mil.
Total Current Assets was kr160.8 Mil.
Total Assets was kr1,851.2 Mil.
Property, Plant and Equipment(Net PPE) was kr1,634.3 Mil.
Depreciation, Depletion and Amortization(DDA) was kr145.8 Mil.
Selling, General, & Admin. Expense(SGA) was kr1.4 Mil.
Total Current Liabilities was kr256.7 Mil.
Long-Term Debt & Capital Lease Obligation was kr725.8 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)
=(82.715 / 707.614) / (96.439 / 580.016)
=0.116893 / 0.16627
=0.703

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)
=(112.776 / 580.016) / (534.746 / 707.614)
=0.194436 / 0.755703
=0.2573

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 - (237.553 + 1516.035) / 1753.588) / (1 - (160.788 + 1634.33) / 1851.22)
=-0 / 0.030305
=0

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
=707.614 / 580.016
=1.22

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))
=(145.775 / (145.775 + 1634.33)) / (-35.748 / (-35.748 + 1516.035))
=0.081891 / -0.024149
=-3.3911

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 / 707.614) / (1.414 / 580.016)
=0 / 0.002438
=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)
=((590.758 + 179.994) / 1753.588) / ((725.814 + 256.723) / 1851.22)
=0.439529 / 0.530751
=0.8281

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
=(327.211 - 0 - 352.61) / 1753.588
=-0.014484

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.

Jacktel AS has a M-score of -3.70 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 -3.70 mean?
Jacktel AS (OSL:JACK) has a Beneish M-Score of -3.70 as of Jul. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Jacktel AS and its competitors. According to the industry distribution chart, Jacktel AS ranks #77 out of 822 companies in the Oil & Gas industry, placing it in the top 9.4%.
Is Jacktel AS's Beneish M-Score too high?
Jacktel AS's current Beneish M-Score is -3.70. Based on the distribution chart, Jacktel AS ranks #77 out of 822 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Jacktel AS has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Jacktel AS's Beneish M-Score compare to SLB and BKR?
According to the Oil & Gas industry distribution chart, Jacktel AS ranks #77 out of 822 companies for Beneish M-Score. This places Jacktel AS in the top 9% of its industry — outperforming the majority of peers. 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 Jacktel AS and its competitors. Jacktel AS's current Beneish M-Score is -3.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jacktel AS stock overvalued right now?
Jacktel AS (OSL:JACK) has a current Beneish M-Score of -3.70. The current Beneish M-Score is -3.70. Jacktel AS's overall GF Score™ is 13/100 with 9 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 Jacktel AS (OSL:JACK), the current Beneish M-Score is -3.70 as of Jul. 25, 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.

Jacktel AS Business Description

Industry EnergyOil & Gas
Other Exchanges 92Y:Germany
Address Vestre Svanholmen 6, Sandnes, NOR, 4313
Jacktel AS is a Norway-based company engaged in offshore accommodation services using the vessel Haven. The vessel has accommodation capacity for up to 444 persons and offers high quality accommodation services with single cabins, a range of recreational facilities, offices, hospital facilities, deck cranes, and lifesaving and fire fighting equipment.
13GF Score

Get the complete analysis for OSL:JACK

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

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