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PetroEnergy ResourcesPHS:PERC +0.86%94 Beneish M-Score is -3.00 as of Jul. 27, 2026. GuruFocus rates PHS:PERC with a GF Score™ of 94/100 and a GF Value™ of ₱4.14 (Modestly Undervalued). The stock has 10 warning signs investors should review. Among 392 Utilities - Independent Power Producers companies, PetroEnergy Resources ranks better than 79.85% 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 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for PetroEnergy Resources's Beneish M-Score or its related term are showing as below:
PHS:PERC'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.48 Med: -2.67 Max: -1.25
Current: -3
During the past 13 years, the highest Beneish M-Score of PetroEnergy Resources was -1.25. The lowest was -3.48. And the median was -2.67.
PetroEnergy Resources Beneish M-Score Related Terms
PetroEnergy Resources Beneish M-Score Historical Data
* Premium members only.
The historical data trend for PetroEnergy Resources'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.
PHS:PERC vs CEG, VST, NRG: Beneish M-Score Comparison
For the Utilities - Independent Power Producers subindustry, PetroEnergy Resources'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.
PetroEnergy Resources Beneish M-Score vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, PetroEnergy Resources's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where PetroEnergy Resources'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 PetroEnergy Resources 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 * 0.7927
+
0.528 * 1.0842
+
0.404 * 0.8722
+
0.892 * 1.0347
+
0.115 * 0.9855
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.3773
+
4.679 * -0.059775
-
0.327 * 1.0305
=
-3.00
* 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))
=
(874.112 / (874.112 + 16531.006))
/
(1019.612 / (1019.612 + 18988.938))
=
0.050222
/
0.050959
=
0.9855
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
=
(280.636 - 0
-
1811.559)
/
25611.505
=
-0.059775
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.
PetroEnergy Resources has a M-score of -3.00 suggests that the company is unlikely to be a manipulator.
PetroEnergy Resources (PHS:PERC) has a Beneish M-Score of -3.00 as of Jul. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on PetroEnergy Resources and its competitors. According to the industry distribution chart, PetroEnergy Resources ranks #79 out of 392 companies in the Utilities - Independent Power Producers industry, placing it in the top 20.2%.
Is PetroEnergy Resources' Beneish M-Score too high?
PetroEnergy Resources' current Beneish M-Score is -3.00. Based on the distribution chart, PetroEnergy Resources ranks #79 out of 392 companies in the Utilities - Independent Power Producers industry, which is in the top quartile — a strong position relative to peers. Overall, PetroEnergy Resources has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PetroEnergy Resources' Beneish M-Score compare to CEG and VST?
According to the Utilities - Independent Power Producers industry distribution chart, PetroEnergy Resources ranks #79 out of 392 companies for Beneish M-Score. This places PetroEnergy Resources in the top 20% 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 Utilities - Independent Power Producers company?
A good Beneish M-Score depends on the Utilities - Independent Power Producers 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 PetroEnergy Resources and its competitors. PetroEnergy Resources's current Beneish M-Score is -3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PetroEnergy Resources stock overvalued right now?
Based on GuruFocus' analysis, PetroEnergy Resources (PHS:PERC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱4.14, compared to a current price of ₱3.53 — trading 14.7% below its estimated fair value. The current Beneish M-Score is -3.00. PetroEnergy Resources' overall GF Score™ is 94/100 with 10 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 PetroEnergy Resources (PHS:PERC), the current Beneish M-Score is -3.00 as of Jul. 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 PetroEnergy Resources (PHS:PERC) Overvalued in 2026?
Based on GuruFocus' analysis, PetroEnergy Resources stock appears to be undervalued.
The current stock price of ₱3.53 is trading 14.7% below its estimated GF Value™ of ₱4.14.
GuruFocus considers PetroEnergy Resources to be Modestly Undervalued.
Key valuation signals for PHS:PERC:
Beneish M-Score: -3.00
GF Value™: ₱4.14 vs. price of ₱3.53 (14.7% below fair value)
No single metric tells the full story. See the PHS:PERC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PetroEnergy Resources Corp is a Philippines-based company engaged in oil exploration and development and mining activities. The company's segments include Oil production, Geothermal energy, Solar energy, Wind energy, and the other activities segment. The Oil production segment is engaged in oil and mineral exploration, development, and production. The Geothermal energy segment develops and operates geothermal steam fields and power plants. The Solar Energy segment carries out solar energy operations. Other activities pertain to research and investment activities. The wind energy segment carries out wind energy operations of the Group. The company generates the majority of its revenue from the Solar Energy segment.
94GF Score
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