PLLDF (The Philodrill) Beneish M-Score: -3.82 (As of Jun. 25, 2026)


What is The Philodrill Beneish M-Score?

The Philodrill PLLDF Beneish M-Score is -3.82 as of Jun. 25, 2026. The stock has 1 warning sign investors should review. Among 822 Oil & Gas companies, The Philodrill ranks better than 91.12% 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 -3.82 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

PLLDF' s Beneish M-Score Range Over the Past 10 Years
Min: -18.78   Med: -2.84   Max: 197.73
Current: -3.82

During the past 13 years, the highest Beneish M-Score of The Philodrill was 197.73. The lowest was -18.78. And the median was -2.84.


The Philodrill Beneish M-Score Historical Data

* Premium members only.

The historical data trend for The Philodrill'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.

The Philodrill Beneish M-Score Chart

The Philodrill 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 -8.84 -1.88 0.18 -3.41 -1.46

The Philodrill Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 29.67 -0.17 -3.64 -1.46 -3.82

PLLDF vs COP, EOG, OXY: Beneish M-Score Comparison

For the Oil & Gas E&P subindustry, The Philodrill'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.


The Philodrill Beneish M-Score vs Oil & Gas Industry

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

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



The Philodrill 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 The Philodrill 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 * 0.289+0.528 * 0.103+0.404 * 1.0303+0.892 * 0.8737+0.115 * 1.5168
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0661+4.679 * 0.014234-0.327 * 1.6835
=-3.82

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $1.51 Mil.
Revenue was 1.006 + 0.694 + 0.618 + 0.532 = $2.85 Mil.
Gross Profit was 0.335 + 0.438 + -0.033 + -0.121 = $0.62 Mil.
Total Current Assets was $12.70 Mil.
Total Assets was $48.76 Mil.
Property, Plant and Equipment(Net PPE) was $3.93 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.52 Mil.
Selling, General, & Admin. Expense(SGA) was $0.33 Mil.
Total Current Liabilities was $1.62 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was 0.011 + 1.869 + -0.183 + -0.464 = $1.23 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.00 Mil.
Cash Flow from Operations was -0.281 + 0.056 + 0.29 + 0.474 = $0.54 Mil.
Total Receivables was $6.00 Mil.
Revenue was 0.759 + 0.986 + 0.624 + 0.893 = $3.26 Mil.
Gross Profit was 0.111 + -0.134 + 0.005 + 0.091 = $0.07 Mil.
Total Current Assets was $12.35 Mil.
Total Assets was $44.07 Mil.
Property, Plant and Equipment(Net PPE) was $3.54 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.77 Mil.
Selling, General, & Admin. Expense(SGA) was $0.35 Mil.
Total Current Liabilities was $0.87 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 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)
=(1.514 / 2.85) / (5.997 / 3.262)
=0.531228 / 1.838443
=0.289

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)
=(0.073 / 3.262) / (0.619 / 2.85)
=0.022379 / 0.217193
=0.103

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 - (12.699 + 3.932) / 48.757) / (1 - (12.346 + 3.543) / 44.074)
=0.6589 / 0.639493
=1.0303

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
=2.85 / 3.262
=0.8737

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))
=(0.766 / (0.766 + 3.543)) / (0.522 / (0.522 + 3.932))
=0.177767 / 0.117198
=1.5168

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)
=(0.326 / 2.85) / (0.35 / 3.262)
=0.114386 / 0.107296
=1.0661

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 + 1.624) / 48.757) / ((0 + 0.872) / 44.074)
=0.033308 / 0.019785
=1.6835

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
=(1.233 - 0 - 0.539) / 48.757
=0.014234

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 Philodrill has a M-score of -3.82 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 -3.82 mean?
The Philodrill (PLLDF) has a Beneish M-Score of -3.82 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on The Philodrill and its competitors. According to the industry distribution chart, The Philodrill ranks #73 out of 822 companies in the Oil & Gas industry, placing it in the top 8.9%.
Is The Philodrill's Beneish M-Score too high?
The Philodrill's current Beneish M-Score is -3.82. Based on the distribution chart, The Philodrill ranks #73 out of 822 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers.
How does The Philodrill's Beneish M-Score compare to COP and EOG?
According to the Oil & Gas industry distribution chart, The Philodrill ranks #73 out of 822 companies for Beneish M-Score. This places The Philodrill 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 The Philodrill and its competitors. The Philodrill's current Beneish M-Score is -3.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Philodrill stock overvalued right now?
The Philodrill (PLLDF) has a current Beneish M-Score of -3.82. The current Beneish M-Score is -3.82. 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 The Philodrill (PLLDF), the current Beneish M-Score is -3.82 as of Jun. 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.

The Philodrill Business Description

Industry EnergyOil & Gas
Other Exchanges OV:Philippines
Address 125 Pioneer Street, 8th Floor, Quad Alpha Centrum Building, Mandaluyong, PHL, 1550
The Philodrill Corp is engaged in oil exploration and production and the development, exploitation, and processing of energy resources. The company is also an investment holding company with investments in financial services and mining. The group has two business segments. The Parent company is involved in oil exploration and production while Philodrill Power Corp, pre-operating segment, is engaged in production, supply, trading and generation of electric power using various energy sources. Revenue generated consists solely of revenue from petroleum operations.