Oriental Interest Bhd (XKLS:5827) Beneish M-Score: -2.47 (As of Jun. 25, 2026)


XKLS:5827 Oriental Interest Bhd XKLS:5827
87 GF Score
Price RM1.31
GF Value RM1.46
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Oriental Interest Bhd Beneish M-Score?

Oriental Interest Bhd XKLS:5827 87 Beneish M-Score is -2.47 as of Jun. 25, 2026. GuruFocus rates XKLS:5827 with a GF Score™ of 87/100 and a GF Value™ of RM1.46 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,682 Real Estate companies, Oriental Interest Bhd ranks better than 57.67% 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 -2.47 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

XKLS:5827' s Beneish M-Score Range Over the Past 10 Years
Min: -2.89   Med: -2.31   Max: -1.13
Current: -2.47

During the past 13 years, the highest Beneish M-Score of Oriental Interest Bhd was -1.13. The lowest was -2.89. And the median was -2.31.


Oriental Interest Bhd Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Oriental Interest 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.

Oriental Interest Bhd Beneish M-Score Chart

Oriental Interest Bhd Annual Data
Trend Jun15 Jun16 Jun17 Jun18 Jun19 Aug21 Aug22 Aug23 Aug24 Aug25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.15 -1.77 -2.31 -2.45 -2.55

Oriental Interest Bhd Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 -2.46 -2.83 -2.55 -2.32 -2.47

Oriental Interest Bhd Beneish M-Score Competitor Comparison

For the Real Estate - Development subindustry, Oriental Interest 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.


Oriental Interest Bhd Beneish M-Score vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Oriental Interest Bhd's Beneish M-Score distribution charts can be found below:

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


XKLS:5827
87GF Score
Oriental Interest Bhd XKLS:5827
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oriental Interest 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 Oriental Interest 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 * 0.9869+0.528 * 0.9392+0.404 * 0.9544+0.892 * 1.1972+0.115 * 0.7722
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0642+4.679 * -0.02344-0.327 * 0.8751
=-2.47

* 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 (Feb26) TTM:Last Year (Feb25) TTM:
Total Receivables was RM400.7 Mil.
Revenue was 151.714 + 170.02 + 224.267 + 305.245 = RM851.2 Mil.
Gross Profit was 58.948 + 52.975 + 73.901 + 104.587 = RM290.4 Mil.
Total Current Assets was RM1,045.2 Mil.
Total Assets was RM1,900.6 Mil.
Property, Plant and Equipment(Net PPE) was RM90.4 Mil.
Depreciation, Depletion and Amortization(DDA) was RM12.6 Mil.
Selling, General, & Admin. Expense(SGA) was RM87.0 Mil.
Total Current Liabilities was RM716.4 Mil.
Long-Term Debt & Capital Lease Obligation was RM4.1 Mil.
Net Income was 20.94 + 25.088 + 39.26 + 45.484 = RM130.8 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = RM0.0 Mil.
Cash Flow from Operations was 4.709 + 42.908 + 10.815 + 116.891 = RM175.3 Mil.
Total Receivables was RM339.1 Mil.
Revenue was 185.324 + 135.711 + 209.555 + 180.424 = RM711.0 Mil.
Gross Profit was 63.479 + 39.703 + 72.127 + 52.512 = RM227.8 Mil.
Total Current Assets was RM952.9 Mil.
Total Assets was RM1,788.0 Mil.
Property, Plant and Equipment(Net PPE) was RM81.1 Mil.
Depreciation, Depletion and Amortization(DDA) was RM8.5 Mil.
Selling, General, & Admin. Expense(SGA) was RM68.3 Mil.
Total Current Liabilities was RM773.1 Mil.
Long-Term Debt & Capital Lease Obligation was RM1.5 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)
=(400.681 / 851.246) / (339.133 / 711.014)
=0.470699 / 0.476971
=0.9869

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)
=(227.821 / 711.014) / (290.411 / 851.246)
=0.320417 / 0.34116
=0.9392

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 - (1045.239 + 90.371) / 1900.625) / (1 - (952.866 + 81.129) / 1788.047)
=0.402507 / 0.421718
=0.9544

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
=851.246 / 711.014
=1.1972

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))
=(8.48 / (8.48 + 81.129)) / (12.621 / (12.621 + 90.371))
=0.094633 / 0.122543
=0.7722

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)
=(87 / 851.246) / (68.282 / 711.014)
=0.102203 / 0.096035
=1.0642

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)
=((4.125 + 716.44) / 1900.625) / ((1.517 + 773.114) / 1788.047)
=0.37912 / 0.433227
=0.8751

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
=(130.772 - 0 - 175.323) / 1900.625
=-0.02344

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.

Oriental Interest Bhd has a M-score of -2.47 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 -2.47 mean?
Oriental Interest Bhd (XKLS:5827) has a Beneish M-Score of -2.47 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Oriental Interest Bhd and its competitors. According to the industry distribution chart, Oriental Interest Bhd ranks #712 out of 1682 companies in the Real Estate industry, placing it in the top 42.3%.
Is Oriental Interest Bhd's Beneish M-Score too high?
Oriental Interest Bhd's current Beneish M-Score is -2.47. Based on the distribution chart, Oriental Interest Bhd ranks #712 out of 1682 companies in the Real Estate industry, which is above the industry midpoint. Overall, Oriental Interest Bhd has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Oriental Interest Bhd's Beneish M-Score compare to competitors?
According to the Real Estate industry distribution chart, Oriental Interest Bhd ranks #712 out of 1682 companies for Beneish M-Score. This puts Oriental Interest Bhd in the upper 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 Real Estate company?
A good Beneish M-Score depends on the Real Estate 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 Oriental Interest Bhd and its competitors. Oriental Interest Bhd's current Beneish M-Score is -2.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oriental Interest Bhd stock overvalued right now?
Based on GuruFocus' analysis, Oriental Interest Bhd (XKLS:5827) is currently considered Modestly Undervalued. The stock's GF Value™ is RM1.46, compared to a current price of RM1.31 — trading 10.3% below its estimated fair value. The current Beneish M-Score is -2.47. Oriental Interest Bhd's overall GF Score™ is 87/100 with 2 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 Oriental Interest Bhd (XKLS:5827), the current Beneish M-Score is -2.47 as of Jun. 25, 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 Oriental Interest Bhd (XKLS:5827) Overvalued in 2026?

Based on GuruFocus' analysis, Oriental Interest Bhd stock appears to be undervalued. The current stock price of RM1.31 is trading 10.3% below its estimated GF Value™ of RM1.46. GuruFocus considers Oriental Interest Bhd to be Modestly Undervalued.

Key valuation signals for XKLS:5827:

  • Beneish M-Score: -2.47
  • GF Value™: RM1.46 vs. price of RM1.31 (10.3% below fair value)
  • GF Score™: 87/100 with 2 warning signs

No single metric tells the full story. See the XKLS:5827 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oriental Interest Bhd Business Description

Address Lengkok Cempaka 2, 34 and 35, Bandar Amanjaya, Sungai Petani, KDH, MYS, 08000
Oriental Interest Bhd is an investment holding company. Along with its subsidiaries, it is involved in residential and commercial property development, general construction, oil palm cultivation, and hospitality operations. Its reportable operating segments are; Property development, Construction, Investment holding, and Others. Maximum revenue for the company is generated from its Property development segment which is engaged in commercial and residential property development in Malaysia.
87GF Score

Get the complete analysis for XKLS:5827

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

RM1.31
Price
RM1.46
GF Value