Genel Energy (STU:4VL) Beneish M-Score: -1.18 (As of Jun. 26, 2026)


STU:4VL Genel Energy PLC STU:4VL
42 GF Score
Price €0.59
GF Value €0.70
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Genel Energy Beneish M-Score?

Genel Energy STU:4VL +0.34% 42 Beneish M-Score is -1.18 as of Jun. 26, 2026. GuruFocus rates STU:4VL with a GF Score™ of 42/100 and a GF Value™ of €0.70 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 822 Oil & Gas companies, Genel Energy ranks worse 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.

Warning Sign:

Beneish M-Score -1.18 higher than -1.78, which implies that the company might have manipulated its financial results.

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

STU:4VL' s Beneish M-Score Range Over the Past 10 Years
Min: -7.29   Med: -3.34   Max: -1.18
Current: -1.18

During the past 13 years, the highest Beneish M-Score of Genel Energy was -1.18. The lowest was -7.29. And the median was -3.34.


Genel Energy Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Genel Energy'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.

Genel Energy Beneish M-Score Chart

Genel Energy 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 -4.45 -4.96 -2.91 -1.91 -1.18

Genel Energy Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 -2.91 0.00 -1.91 0.00 -1.18

STU:4VL vs COP, EOG, OXY: Beneish M-Score Comparison

For the Oil & Gas E&P subindustry, Genel Energy'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.


Genel Energy Beneish M-Score vs Oil & Gas Industry

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

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


STU:4VL
42GF Score
Genel Energy PLC STU:4VL
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Genel Energy 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 Genel Energy 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 * 0.8761+0.528 * 4.3891+0.404 * 1.0084+0.892 * 0.8631+0.115 * 0.9788
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.7088+4.679 * -0.080571-0.327 * 0.9058
=-1.22

* 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 €19.64 Mil.
Revenue was €61.57 Mil.
Gross Profit was €0.94 Mil.
Total Current Assets was €211.28 Mil.
Total Assets was €479.09 Mil.
Property, Plant and Equipment(Net PPE) was €173.19 Mil.
Depreciation, Depletion and Amortization(DDA) was €42.79 Mil.
Selling, General, & Admin. Expense(SGA) was €7.77 Mil.
Total Current Liabilities was €78.31 Mil.
Long-Term Debt & Capital Lease Obligation was €78.57 Mil.
Net Income was €-7.60 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €31.00 Mil.
Total Receivables was €25.98 Mil.
Revenue was €71.34 Mil.
Gross Profit was €4.78 Mil.
Total Current Assets was €252.69 Mil.
Total Assets was €571.95 Mil.
Property, Plant and Equipment(Net PPE) was €207.24 Mil.
Depreciation, Depletion and Amortization(DDA) was €49.85 Mil.
Selling, General, & Admin. Expense(SGA) was €12.70 Mil.
Total Current Liabilities was €206.57 Mil.
Long-Term Debt & Capital Lease Obligation was €0.19 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)
=(19.642 / 61.573) / (25.976 / 71.339)
=0.319003 / 0.364121
=0.8761

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)
=(4.775 / 71.339) / (0.939 / 61.573)
=0.066934 / 0.01525
=4.3891

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 - (211.28 + 173.191) / 479.094) / (1 - (252.693 + 207.235) / 571.95)
=0.197504 / 0.19586
=1.0084

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
=61.573 / 71.339
=0.8631

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))
=(49.851 / (49.851 + 207.235)) / (42.785 / (42.785 + 173.191))
=0.193908 / 0.198101
=0.9788

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)
=(7.771 / 61.573) / (12.702 / 71.339)
=0.126208 / 0.178051
=0.7088

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)
=((78.568 + 78.312) / 479.094) / ((0.191 + 206.567) / 571.95)
=0.327451 / 0.361497
=0.9058

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
=(-7.601 - 0 - 31) / 479.094
=-0.080571

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.

Genel Energy has a M-score of -1.22 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 -1.18 mean?
Genel Energy (STU:4VL) has a Beneish M-Score of -1.18 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Genel Energy and its competitors. According to the industry distribution chart, Genel Energy ranks #749 out of 822 companies in the Oil & Gas industry, placing it in the top 91.1%.
Is Genel Energy's Beneish M-Score too high?
Genel Energy's current Beneish M-Score is -1.18. Based on the distribution chart, Genel Energy ranks #749 out of 822 companies in the Oil & Gas industry, which is in the bottom quartile relative to peers. Overall, Genel Energy has a GF Score™ of 42/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Genel Energy's Beneish M-Score compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Genel Energy ranks #749 out of 822 companies for Beneish M-Score. This places Genel Energy 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 Genel Energy and its competitors. Genel Energy's current Beneish M-Score is -1.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Genel Energy stock overvalued right now?
Based on GuruFocus' analysis, Genel Energy (STU:4VL) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.70, compared to a current price of €0.59 — trading 15.7% below its estimated fair value. The current Beneish M-Score is -1.18. Genel Energy's overall GF Score™ is 42/100 with 3 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 Genel Energy (STU:4VL), the current Beneish M-Score is -1.18 as of Jun. 26, 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 Genel Energy (STU:4VL) Overvalued in 2026?

Based on GuruFocus' analysis, Genel Energy stock appears to be undervalued. The current stock price of €0.59 is trading 15.7% below its estimated GF Value™ of €0.70. GuruFocus considers Genel Energy to be Modestly Undervalued.

Key valuation signals for STU:4VL:

  • Beneish M-Score: -1.18
  • GF Value™: €0.70 vs. price of €0.59 (15.7% below fair value)
  • GF Score™: 42/100 with 3 warning signs

No single metric tells the full story. See the STU:4VL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Genel Energy Business Description

Industry EnergyOil & Gas
Other Exchanges GEGYF:USAGENLl:UKGENL:UK
Address 36 Broadway, Fifth Floor, Victoria, London, GBR, SW1H 0BH
Genel Energy PLC produces oil and gas predominantly in the Kurdistan region of Iraq. The company has two reportable business segments: Production and Pre-production. Capital allocation decisions for the production segment are considered in the context of the cash flows expected from the production and sale of crude oil. The production segment is comprised of the producing fields on the Tawke PSC (Tawke and Peshkabir fields), which are located in the KRI and make sales predominantly to the KRG. The pre-production segment comprises exploration activity, principally located in Oman, Somaliland, and Morocco.
42GF Score

Get the complete analysis for STU:4VL

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

€0.59
Price
€0.70
GF Value