Cuckoo International (MAL) Bhd (XKLS:5336) Beneish M-Score: 0.00 (As of Jul. 06, 2026)


XKLS:5336 Cuckoo International (MAL) Bhd XKLS:5336
17 GF Score
Price RM0.37
! 3 Warning Signs
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What is Cuckoo International (MAL) Bhd Beneish M-Score?

Cuckoo International (MAL) Bhd XKLS:5336 -1.33% 17 Beneish M-Score is 0.00 as of Jul. 06, 2026. GuruFocus rates XKLS:5336 with a GF Score™ of 17/100. The stock has 3 warning signs investors should review. Among 416 Furnishings, Fixtures & Appliances companies, Cuckoo International (MAL) Bhd ranks worse than 240384.38% 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 Cuckoo International (MAL) Bhd's Beneish M-Score or its related term are showing as below:

During the past 5 years, the highest Beneish M-Score of Cuckoo International (MAL) Bhd was -1.77. The lowest was -1.77. And the median was -1.77.

Cuckoo International (MAL) Bhd Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Cuckoo International (MAL) 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.

Cuckoo International (MAL) Bhd Beneish M-Score Chart

Cuckoo International (MAL) Bhd Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 0.00 0.00 -1.77

Cuckoo International (MAL) Bhd Quarterly Data
Dec21 Dec22 Dec23 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 -1.77 0.00

XKLS:5336 vs SN, SGI, MHK: Beneish M-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Cuckoo International (MAL) 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.

Cuckoo International (MAL) Bhd Beneish M-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Cuckoo International (MAL) Bhd's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Cuckoo International (MAL) Bhd's Beneish M-Score falls into.


XKLS:5336
17GF Score
Cuckoo International (MAL) Bhd XKLS:5336
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Cuckoo International (MAL) 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 Cuckoo International (MAL) 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 RM359 Mil.
Revenue was 227.833 + 233.563 + 264.303 + 306.671 = RM1,032 Mil.
Gross Profit was 87.244 + 102.612 + 84.801 + 99.332 = RM374 Mil.
Total Current Assets was RM547 Mil.
Total Assets was RM1,611 Mil.
Property, Plant and Equipment(Net PPE) was RM66 Mil.
Depreciation, Depletion and Amortization(DDA) was RM25 Mil.
Selling, General, & Admin. Expense(SGA) was RM148 Mil.
Total Current Liabilities was RM442 Mil.
Long-Term Debt & Capital Lease Obligation was RM36 Mil.
Net Income was 25.03 + 36.188 + 13.511 + 27.345 = RM102 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = RM0 Mil.
Cash Flow from Operations was 30.176 + 33.323 + -45.532 + 62.047 = RM80 Mil.
 Total Receivables was RM0 Mil.
Revenue was 296.275 + 308.671 + 0 + 293.646 = RM899 Mil.
Gross Profit was 91.965 + 106.718 + 0 + 92.645 = RM291 Mil.
Total Current Assets was RM0 Mil.
Total Assets was RM0 Mil.
Property, Plant and Equipment(Net PPE) was RM0 Mil.
Depreciation, Depletion and Amortization(DDA) was RM22 Mil.
Selling, General, & Admin. Expense(SGA) was RM173 Mil.
Total Current Liabilities was RM0 Mil.
Long-Term Debt & Capital Lease Obligation was RM0 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)
=(358.72 / 1032.37) / (0 / 898.592)
=0.347472 / 0
=

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)
=(291.328 / 898.592) / (373.989 / 1032.37)
=0.324205 / 0.362263
=

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 - (547.261 + 65.636) / 1611.055) / (1 - (0 + 0) / 0)
=0.619568 /
=

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
=1032.37 / 898.592
=

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))
=(22.4 / (22.4 + 0)) / (24.969 / (24.969 + 65.636))
=1 / 0.275581
=

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)
=(147.512 / 1032.37) / (173.127 / 898.592)
=0.142887 / 0.192665
=

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)
=((36.491 + 441.526) / 1611.055) / ((0 + 0) / 0)
=0.296711 /
=

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
=(102.074 - 0 - 80.014) / 1611.055
=0.013693

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Cuckoo International (MAL) Bhd (XKLS:5336) has a Beneish M-Score of 0.00 as of Jul. 06, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cuckoo International (MAL) Bhd and its competitors. According to the industry distribution chart, Cuckoo International (MAL) Bhd ranks #999999 out of 416 companies in the Furnishings, Fixtures & Appliances industry.
Is Cuckoo International (MAL) Bhd's Beneish M-Score too high?
Cuckoo International (MAL) Bhd's current Beneish M-Score is 0.00. Based on the distribution chart, Cuckoo International (MAL) Bhd ranks #999999 out of 416 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Cuckoo International (MAL) Bhd has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Cuckoo International (MAL) Bhd's Beneish M-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Cuckoo International (MAL) Bhd ranks #999999 out of 416 companies for Beneish M-Score. This places Cuckoo International (MAL) 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 Furnishings, Fixtures & Appliances company?
A good Beneish M-Score depends on the Furnishings, Fixtures & Appliances 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 Cuckoo International (MAL) Bhd and its competitors. Cuckoo International (MAL) 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 Cuckoo International (MAL) Bhd stock overvalued right now?
Cuckoo International (MAL) Bhd (XKLS:5336) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Cuckoo International (MAL) Bhd's overall GF Score™ is 17/100 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 Cuckoo International (MAL) Bhd (XKLS:5336), the current Beneish M-Score is 0.00 as of Jul. 06, 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.

Cuckoo International (MAL) Bhd Business Description

Address No. 105, Jalan Ampang, Level 16, Menara Bangkok Bank, Laman Sentral Berjaya, Kuala Lumpur, MYS, 50450
Cuckoo International (MAL) Bhd is principally involved in the trading and rental of home appliances, mattresses and furniture, the trading of beauty care products, provision of home care services, and investment holding activities. The company has two reportable segments CUCKOO-Branded products Includes trading and rental of water purifiers, air purifiers, rice cookers, kitchen appliances, washers, treadmills and massage sofas; and CUCKOO Co-Created products Includes trading and rental of mattresses, bed frames, air-conditioners, massage chairs, smartphones, refrigerators, smart TVs, air dressers and washing machines of which company generates majority of revenue from CUCKOO-Branded products. The business activities of the Group are predominantly located in Malaysia.
17GF Score

Get the complete analysis for XKLS:5336

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

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