Al Moammar Information Systems Co (SAU:7200) Beneish M-Score: -2.31 (As of Jun. 29, 2026)


SAU:7200 Al Moammar Information Systems Co SAU:7200
73 GF Score
Price ﷼229.90
GF Value ﷼169.51
Valuation Significantly Overvalued
! 17 Warning Signs
View Full Analysis

What is Al Moammar Information Systems Co Beneish M-Score?

Al Moammar Information Systems Co SAU:7200 +2.54% 73 Beneish M-Score is -2.31 as of Jun. 29, 2026. GuruFocus rates SAU:7200 with a GF Score™ of 73/100 and a GF Value™ of ﷼169.51 (Significantly Overvalued). The stock has 17 warning signs investors should review. Among 2,632 Software companies, Al Moammar Information Systems Co ranks worse than 64.1% 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 -2.31 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Al Moammar Information Systems Co's Beneish M-Score or its related term are showing as below:

SAU:7200' s Beneish M-Score Range Over the Past 10 Years
Min: -2.98   Med: -1.62   Max: 0.1
Current: -2.31

During the past 8 years, the highest Beneish M-Score of Al Moammar Information Systems Co was 0.10. The lowest was -2.98. And the median was -1.62.


Al Moammar Information Systems Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Al Moammar Information Systems Co'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.

Al Moammar Information Systems Co Beneish M-Score Chart

Al Moammar Information Systems Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial -1.76 -2.98 -1.62 -0.49 -2.57

Al Moammar Information Systems Co 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 -1.18 -2.11 -1.61 -2.57 -2.31

SAU:7200 vs IBM, ACN, FISV: Beneish M-Score Comparison

For the Information Technology Services subindustry, Al Moammar Information Systems Co'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.


Al Moammar Information Systems Co Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Al Moammar Information Systems Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Al Moammar Information Systems Co's Beneish M-Score falls into.


SAU:7200
73GF Score
Al Moammar Information Systems Co SAU:7200
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Al Moammar Information Systems Co 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 Al Moammar Information Systems Co 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 * 1.2605+0.528 * 0.9048+0.404 * 1.2567+0.892 * 0.9195+0.115 * 1.0308
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.7273+4.679 * -0.014414-0.327 * 1.0913
=-2.31

* 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 ﷼2,005 Mil.
Revenue was 314.899 + 282.182 + 280.375 + 304.228 = ﷼1,182 Mil.
Gross Profit was 74.069 + 66.598 + 83.015 + 66.72 = ﷼290 Mil.
Total Current Assets was ﷼2,611 Mil.
Total Assets was ﷼3,321 Mil.
Property, Plant and Equipment(Net PPE) was ﷼32 Mil.
Depreciation, Depletion and Amortization(DDA) was ﷼7 Mil.
Selling, General, & Admin. Expense(SGA) was ﷼43 Mil.
Total Current Liabilities was ﷼2,958 Mil.
Long-Term Debt & Capital Lease Obligation was ﷼0 Mil.
Net Income was 12.137 + 4.86 + 25.102 + 32.281 = ﷼74 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ﷼0 Mil.
Cash Flow from Operations was -292.985 + 613.116 + -219.606 + 21.718 = ﷼122 Mil.
Total Receivables was ﷼1,730 Mil.
Revenue was 405.604 + 255.473 + 273.456 + 350.546 = ﷼1,285 Mil.
Gross Profit was 81.926 + 56.552 + 69.158 + 78.116 = ﷼286 Mil.
Total Current Assets was ﷼2,165 Mil.
Total Assets was ﷼2,625 Mil.
Property, Plant and Equipment(Net PPE) was ﷼34 Mil.
Depreciation, Depletion and Amortization(DDA) was ﷼8 Mil.
Selling, General, & Admin. Expense(SGA) was ﷼64 Mil.
Total Current Liabilities was ﷼2,143 Mil.
Long-Term Debt & Capital Lease Obligation was ﷼0 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)
=(2005.466 / 1181.684) / (1730.21 / 1285.079)
=1.697125 / 1.346384
=1.2605

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)
=(285.752 / 1285.079) / (290.402 / 1181.684)
=0.222361 / 0.245753
=0.9048

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 - (2610.716 + 31.739) / 3320.674) / (1 - (2164.974 + 33.764) / 2625.447)
=0.204241 / 0.162528
=1.2567

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
=1181.684 / 1285.079
=0.9195

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))
=(8.029 / (8.029 + 33.764)) / (7.27 / (7.27 + 31.739))
=0.192114 / 0.186367
=1.0308

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)
=(42.959 / 1181.684) / (64.234 / 1285.079)
=0.036354 / 0.049984
=0.7273

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 + 2957.767) / 3320.674) / ((0 + 2142.886) / 2625.447)
=0.890713 / 0.816199
=1.0913

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
=(74.38 - 0 - 122.243) / 3320.674
=-0.014414

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.

Al Moammar Information Systems Co has a M-score of -2.31 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 -2.31 mean?
Al Moammar Information Systems Co (SAU:7200) has a Beneish M-Score of -2.31 as of Jun. 29, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Al Moammar Information Systems Co and its competitors. According to the industry distribution chart, Al Moammar Information Systems Co ranks #1687 out of 2632 companies in the Software industry, placing it in the top 64.1%.
Is Al Moammar Information Systems Co's Beneish M-Score too high?
Al Moammar Information Systems Co's current Beneish M-Score is -2.31. Based on the distribution chart, Al Moammar Information Systems Co ranks #1687 out of 2632 companies in the Software industry, which is below the industry midpoint. Overall, Al Moammar Information Systems Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Al Moammar Information Systems Co's Beneish M-Score compare to IBM and ACN?
According to the Software industry distribution chart, Al Moammar Information Systems Co ranks #1687 out of 2632 companies for Beneish M-Score. This places Al Moammar Information Systems Co 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 a Software company?
A good Beneish M-Score depends on the Software 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 Al Moammar Information Systems Co and its competitors. Al Moammar Information Systems Co's current Beneish M-Score is -2.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Moammar Information Systems Co stock overvalued right now?
Based on GuruFocus' analysis, Al Moammar Information Systems Co (SAU:7200) is currently considered Significantly Overvalued. The stock's GF Value™ is ﷼169.51, compared to a current price of ﷼229.90 — trading 35.6% above its estimated fair value. The current Beneish M-Score is -2.31. Al Moammar Information Systems Co's overall GF Score™ is 73/100 with 17 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 Al Moammar Information Systems Co (SAU:7200), the current Beneish M-Score is -2.31 as of Jun. 29, 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 Al Moammar Information Systems Co (SAU:7200) Overvalued in 2026?

Based on GuruFocus' analysis, Al Moammar Information Systems Co stock appears to be overvalued. The current stock price of ﷼229.90 is trading 35.6% above its estimated GF Value™ of ﷼169.51. GuruFocus considers Al Moammar Information Systems Co to be Significantly Overvalued.

Key valuation signals for SAU:7200:

  • Beneish M-Score: -2.31
  • GF Value™: ﷼169.51 vs. price of ﷼229.90 (35.6% above fair value)
  • GF Score™: 73/100 with 17 warning signs

No single metric tells the full story. See the SAU:7200 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Al Moammar Information Systems Co Business Description

Address 6330 Al Thumamah Road, Unit No. 1, 3296, Al Sahafa District, Riyadh, SAU, 13315
Al Moammar Information Systems Co is an Information Technology(IT) company. It offers operating systems, system analysis, software designing and programming, software maintenance, web design, web hosting, data processing, and other related services. The company's segments include Business Service Management Unit, Solutions Unit, Systems Unit, Information Technology Security Unit, Networking Unit, Operation and Maintenance Unit, and Data Center Unit.
73GF Score

Get the complete analysis for SAU:7200

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

﷼229.90
Price
﷼169.51
GF Value