Oasis Harvest Bhd (XKLS:5265) Beneish M-Score: 0.00 (As of Jul. 04, 2026)


XKLS:5265 Oasis Harvest Corporation Bhd XKLS:5265
28 GF Score
Price RM0.13
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What is Oasis Harvest Bhd Beneish M-Score?

Oasis Harvest Bhd XKLS:5265 -3.85% 28 Beneish M-Score is 0.00 as of Jul. 04, 2026. GuruFocus rates XKLS:5265 with a GF Score™ of 28/100.

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 Oasis Harvest Bhd's Beneish M-Score or its related term are showing as below:

During the past 7 years, the highest Beneish M-Score of Oasis Harvest Bhd was 0.00. The lowest was 0.00. And the median was 0.00.

Oasis Harvest Bhd Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Oasis Harvest 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.

Oasis Harvest Bhd Beneish M-Score Chart

Oasis Harvest Bhd Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Jun21 Jun22
Beneish M-Score
Get a 7-Day Free Trial -2.00 -8.56 -3.38 -5.87 -3.62

Oasis Harvest Bhd Quarterly Data
Jun19 Sep19 Mar20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Dec24
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 -4.38 -4.44 -5.21 -1.88 -0.66

XKLS:5265 vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Oasis Harvest 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.

Oasis Harvest Bhd Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Oasis Harvest Bhd's Beneish M-Score distribution charts can be found below:

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


XKLS:5265
28GF Score
Oasis Harvest Corporation Bhd XKLS:5265
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Oasis Harvest 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 Oasis Harvest 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 * 3.1629+0.528 * 0.7844+0.404 * 0.5384+0.892 * 0.8102+0.115 * 2.1094
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.2244+4.679 * 0.032962-0.327 * 0.8293
=-0.66

* 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 (Dec24) TTM:Last Year (Sep23) TTM:
Total Receivables was RM7.38 Mil.
Revenue was 4.342 + 2.18 + 3.72 + 3.635 = RM13.88 Mil.
Gross Profit was 1.805 + 0.644 + 1.642 + 1.235 = RM5.33 Mil.
Total Current Assets was RM25.65 Mil.
Total Assets was RM50.18 Mil.
Property, Plant and Equipment(Net PPE) was RM3.00 Mil.
Depreciation, Depletion and Amortization(DDA) was RM0.81 Mil.
Selling, General, & Admin. Expense(SGA) was RM16.66 Mil.
Total Current Liabilities was RM8.96 Mil.
Long-Term Debt & Capital Lease Obligation was RM6.10 Mil.
Net Income was 1.833 + -1.14 + 1.556 + -1.033 = RM1.22 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = RM0.00 Mil.
Cash Flow from Operations was 0 + 0 + -0.144 + -0.294 = RM-0.44 Mil.
 Total Receivables was RM2.88 Mil.
Revenue was 3.696 + 4.16 + 4.549 + 4.722 = RM17.13 Mil.
Gross Profit was 0.969 + 0.717 + 1.68 + 1.79 = RM5.16 Mil.
Total Current Assets was RM8.40 Mil.
Total Assets was RM55.51 Mil.
Property, Plant and Equipment(Net PPE) was RM2.89 Mil.
Depreciation, Depletion and Amortization(DDA) was RM2.36 Mil.
Selling, General, & Admin. Expense(SGA) was RM16.79 Mil.
Total Current Liabilities was RM13.08 Mil.
Long-Term Debt & Capital Lease Obligation was RM7.02 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)
=(7.378 / 13.877) / (2.879 / 17.127)
=0.531671 / 0.168097
=3.1629

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)
=(5.156 / 17.127) / (5.326 / 13.877)
=0.301045 / 0.383801
=0.7844

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 - (25.654 + 3.004) / 50.179) / (1 - (8.401 + 2.889) / 55.509)
=0.428885 / 0.79661
=0.5384

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
=13.877 / 17.127
=0.8102

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))
=(2.357 / (2.357 + 2.889)) / (0.813 / (0.813 + 3.004))
=0.449295 / 0.212994
=2.1094

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)
=(16.656 / 13.877) / (16.789 / 17.127)
=1.200259 / 0.980265
=1.2244

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)
=((6.104 + 8.962) / 50.179) / ((7.018 + 13.078) / 55.509)
=0.300245 / 0.362031
=0.8293

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
=(1.216 - 0 - -0.438) / 50.179
=0.032962

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.

Oasis Harvest Bhd has a M-score of -0.66 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?
Oasis Harvest Bhd (XKLS:5265) has a Beneish M-Score of 0.00 as of Jul. 04, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Oasis Harvest Bhd and its competitors.
Is Oasis Harvest Bhd's Beneish M-Score too high?
Oasis Harvest Bhd's current Beneish M-Score is 0.00. Overall, Oasis Harvest Bhd has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Oasis Harvest Bhd's Beneish M-Score compare to GEV and ETN?
Oasis Harvest Bhd's Beneish M-Score of 0.00 can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 Oasis Harvest Bhd and its competitors. Oasis Harvest 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 Oasis Harvest Bhd stock overvalued right now?
Oasis Harvest Bhd (XKLS:5265) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Oasis Harvest Bhd's overall GF Score™ is 28/100. 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 Oasis Harvest Bhd (XKLS:5265), the current Beneish M-Score is 0.00 as of Jul. 04, 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.

Oasis Harvest Bhd Business Description

Address No. 3, Jalan Bangsar, Level 10, BO2-B, Menara 3, KL Eco City, Wilayah Persekutuan, Kuala Lumpur, SGR, MYS, 59200
Oasis Harvest Corporation Bhd is a Malaysia-based investment holding company engaged in diversified businesses, including food and beverage, hospitality and leisure, trading in luxury products, and event management services. The group operates restaurants, cafes, wine houses, lounges, and central kitchen operations across Malaysia through brands such as Uncle Don's, De.Wan 1958 by Chef Wan, and Cafe Chef Wan. Its reportable segments include Food and Beverage, Palm Oil Milling, Trading, Investment Holding, Central kitchen, and Others. The majority of its revenue is generated from the Food and Beverage segment.
28GF Score

Get the complete analysis for XKLS:5265

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

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