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A-Rank BhdXKLS:7214 50 Beneish M-Score is -2.49 as of Jul. 14, 2026. GuruFocus rates XKLS:7214 with a GF Score™ of 50/100 and a GF Value™ of RM0.41 (Fairly Valued). The stock has 3 warning signs investors should review. Among 681 Metals & Mining companies, A-Rank Bhd ranks better than 59.62% 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 -2.49 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for A-Rank Bhd's Beneish M-Score or its related term are showing as below:
XKLS:7214'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.47 Med: -2.31 Max: 4.28
Current: -2.49
During the past 13 years, the highest Beneish M-Score of A-Rank Bhd was 4.28. The lowest was -3.47. And the median was -2.31.
A-Rank Bhd Beneish M-Score Related Terms
A-Rank Bhd Beneish M-Score Historical Data
* Premium members only.
The historical data trend for A-Rank 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.
XKLS:7214 vs AA, CENX, CSTM: Beneish M-Score Comparison
For the Aluminum subindustry, A-Rank 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.
A-Rank Bhd Beneish M-Score vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, A-Rank Bhd's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where A-Rank Bhd's Beneish M-Score falls into.
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 A-Rank 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 * 1.323
+
0.528 * 0.9004
+
0.404 * 0.9919
+
0.892 * 0.8126
+
0.115 * 0.9213
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0818
+
4.679 * -0.013655
-
0.327 * 0.9815
=
-2.49
* 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.
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.
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))
=
(6.047 / (6.047 + 85.811))
/
(6.336 / (6.336 + 82.339))
=
0.06583
/
0.071452
=
0.9213
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
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
=
(11.925 - 0
-
16.6)
/
342.357
=
-0.013655
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.
A-Rank Bhd has a M-score of -2.49 suggests that the company is unlikely to be a manipulator.
A-Rank Bhd (XKLS:7214) has a Beneish M-Score of -2.49 as of Jul. 14, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on A-Rank Bhd and its competitors. According to the industry distribution chart, A-Rank Bhd ranks #275 out of 681 companies in the Metals & Mining industry, placing it in the top 40.4%.
Is A-Rank Bhd's Beneish M-Score too high?
A-Rank Bhd's current Beneish M-Score is -2.49. Based on the distribution chart, A-Rank Bhd ranks #275 out of 681 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, A-Rank Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does A-Rank Bhd's Beneish M-Score compare to AA and CENX?
According to the Metals & Mining industry distribution chart, A-Rank Bhd ranks #275 out of 681 companies for Beneish M-Score. This puts A-Rank 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 Metals & Mining company?
A good Beneish M-Score depends on the Metals & Mining 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 A-Rank Bhd and its competitors. A-Rank Bhd's current Beneish M-Score is -2.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A-Rank Bhd stock overvalued right now?
Based on GuruFocus' analysis, A-Rank Bhd (XKLS:7214) is currently considered Fairly Valued. The stock's GF Value™ is RM0.41, compared to a current price of RM0.40 — trading 2.4% below its estimated fair value. The current Beneish M-Score is -2.49. A-Rank Bhd's overall GF Score™ is 50/100 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 A-Rank Bhd (XKLS:7214), the current Beneish M-Score is -2.49 as of Jul. 14, 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 A-Rank Bhd (XKLS:7214) Overvalued in 2026?
Based on GuruFocus' analysis, A-Rank Bhd stock appears to be undervalued.
The current stock price of RM0.40 is trading 2.4% below its estimated GF Value™ of RM0.41.
GuruFocus considers A-Rank Bhd to be Fairly Valued.
Key valuation signals for XKLS:7214:
Beneish M-Score: -2.49
GF Value™: RM0.41 vs. price of RM0.40 (2.4% below fair value)
No single metric tells the full story. See the XKLS:7214 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
A-Rank Bhd is an investment holding company that has categorised its business operations into two segments, namely the Aluminium Segment, which represents the Group's core business, which includes manufacturing and marketing of aluminium billets and operates solely from its production facilities in Beranang, Selangor and; Property Segment, which provides for property development. The firm mainly operates in two geographical segments: Malaysia and South East Asia, other than Malaysia. The company also exports its products to Africa, Europe, South Asia, and Southeast Asia. The majority of the company's revenue is derived from Malaysia.
50GF Score
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