SRKK AI Bhd (XKLS:0466) Beneish M-Score: 0.00 (As of Jul. 27, 2026)

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XKLS:0466 SRKK AI Bhd XKLS:0466
15 GF Score
Price RM0.52
! 1 Warning Sign
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What is SRKK AI Bhd Beneish M-Score?

SRKK AI Bhd XKLS:0466 -1.90% 15 Beneish M-Score is 0.00 as of Jul. 27, 2026. GuruFocus rates XKLS:0466 with a GF Score™ of 15/100. The stock has 1 warning sign investors should review. Among 2,631 Software companies, SRKK AI Bhd ranks worse than 38008.32% 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.

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

During the past 4 years, the highest Beneish M-Score of SRKK AI Bhd was 0.00. The lowest was 0.00. And the median was 0.00.

SRKK AI Bhd Beneish M-Score Historical Data

* Premium members only.

The historical data trend for SRKK AI Bhd'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.

SRKK AI Bhd Beneish M-Score Chart

SRKK AI Bhd Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 0.00

SRKK AI Bhd Semi-Annual Data
Dec22 Dec23 Dec24 Dec25
Beneish M-Score 0.00 0.00 0.00 0.00

XKLS:0466 vs IBM, ACN, FISV: Beneish M-Score Comparison

For the Information Technology Services subindustry, SRKK AI Bhd'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.

SRKK AI Bhd Beneish M-Score vs Software Industry

For the Software industry and Technology sector, SRKK AI Bhd's Beneish M-Score distribution charts can be found below:

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


XKLS:0466
15GF Score
SRKK AI Bhd XKLS:0466
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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SRKK AI Bhd 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 SRKK AI Bhd 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 * 1.1588+0.528 * 0.9786+0.404 * 1.3277+0.892 * 1.1864+0.115 * 0.9255
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9771+4.679 * 0.054947-0.327 * 0.618
=-1.67

* 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 RM23.8 Mil.
Revenue was RM112.2 Mil.
Gross Profit was RM25.1 Mil.
Total Current Assets was RM49.6 Mil.
Total Assets was RM59.7 Mil.
Property, Plant and Equipment(Net PPE) was RM8.8 Mil.
Depreciation, Depletion and Amortization(DDA) was RM2.5 Mil.
Selling, General, & Admin. Expense(SGA) was RM4.6 Mil.
Total Current Liabilities was RM24.0 Mil.
Long-Term Debt & Capital Lease Obligation was RM2.7 Mil.
Net Income was RM6.8 Mil.
Gross Profit was RM0.0 Mil.
Cash Flow from Operations was RM3.5 Mil.
 Total Receivables was RM17.3 Mil.
Revenue was RM94.5 Mil.
Gross Profit was RM20.7 Mil.
Total Current Assets was RM24.1 Mil.
Total Assets was RM32.0 Mil.
Property, Plant and Equipment(Net PPE) was RM7.3 Mil.
Depreciation, Depletion and Amortization(DDA) was RM1.9 Mil.
Selling, General, & Admin. Expense(SGA) was RM4.0 Mil.
Total Current Liabilities was RM21.8 Mil.
Long-Term Debt & Capital Lease Obligation was RM1.3 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)
=(23.775 / 112.163) / (17.293 / 94.54)
=0.211968 / 0.182917
=1.1588

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)
=(20.739 / 94.54) / (25.142 / 112.163)
=0.219367 / 0.224156
=0.9786

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 - (49.623 + 8.804) / 59.749) / (1 - (24.125 + 7.325) / 31.983)
=0.022126 / 0.016665
=1.3277

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
=112.163 / 94.54
=1.1864

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))
=(1.886 / (1.886 + 7.325)) / (2.501 / (2.501 + 8.804))
=0.204755 / 0.22123
=0.9255

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)
=(4.622 / 112.163) / (3.987 / 94.54)
=0.041208 / 0.042173
=0.9771

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)
=((2.736 + 23.985) / 59.749) / ((1.307 + 21.839) / 31.983)
=0.447221 / 0.723697
=0.618

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
=(6.805 - 0 - 3.522) / 59.749
=0.054947

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.

SRKK AI Bhd has a M-score of -1.67 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 0.00 mean?
SRKK AI Bhd (XKLS:0466) has a Beneish M-Score of 0.00 as of Jul. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SRKK AI Bhd and its competitors. According to the industry distribution chart, SRKK AI Bhd ranks #999999 out of 2631 companies in the Software industry.
Is SRKK AI Bhd's Beneish M-Score too high?
SRKK AI Bhd's current Beneish M-Score is 0.00. Based on the distribution chart, SRKK AI Bhd ranks #999999 out of 2631 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, SRKK AI Bhd has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does SRKK AI Bhd's Beneish M-Score compare to IBM and ACN?
According to the Software industry distribution chart, SRKK AI Bhd ranks #999999 out of 2631 companies for Beneish M-Score. This places SRKK AI Bhd 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 SRKK AI Bhd and its competitors. SRKK AI Bhd's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SRKK AI Bhd stock overvalued right now?
SRKK AI Bhd (XKLS:0466) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. SRKK AI Bhd's overall GF Score™ is 15/100 with 1 warning sign 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 SRKK AI Bhd (XKLS:0466), the current Beneish M-Score is 0.00 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.

SRKK AI Bhd Business Description

Address Jalan Tiara 3/KU01, Unit 15-1, 15-2, 15-3, 15-3A, 15-5, 15-6, 15-7, Port Tech Tower, Bandar Baru Klang, Klang, SGR, MYS, 41150
SRKK AI Bhd is an investment holding company. Through its subsidiaries, the company is principally involved in digital transformation solutions, which include the provision of IT solutions that aims at digitalising and modernising operational processes in an organisation. The company is organised into six reportable segments as follows: a) IT consultation and project implementation solutions (networking, cybersecurity), b) IT hardware and software products (outright sale and leasing), c) IT managed services (includes technical support, maintenance services and managed security services), d) Data analytics and business intelligence solutions, e) Cloud services, and f) Investment holding. The majority of revenue is derived from the IT hardware and software products segment.
15GF Score

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

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