Barakah Offshore Petroleum Bhd (XKLS:7251) Beneish M-Score: 0.00 (As of Jun. 25, 2026)

What is Barakah Offshore Petroleum Bhd Beneish M-Score?

Barakah Offshore Petroleum Bhd XKLS:7251 Beneish M-Score is 0.00 as of Jun. 25, 2026.

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 Barakah Offshore Petroleum Bhd's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Barakah Offshore Petroleum Bhd was 0.00. The lowest was 0.00. And the median was 0.00.

Barakah Offshore Petroleum Bhd Beneish M-Score Related Terms

Barakah Offshore Petroleum Bhd Beneish M-Score Historical Data

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The historical data trend for Barakah Offshore Petroleum 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.

Barakah Offshore Petroleum Bhd Beneish M-Score Chart

Barakah Offshore Petroleum Bhd Annual Data

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Beneish M-Score

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0.00

Barakah Offshore Petroleum Bhd Quarterly Data
	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25
Beneish M-Score	Get a 7-Day Free Trial															0.00	0.00	0.00	0.00	0.00

XKLS:7251 vs SLB, BKR, HAL: Beneish M-Score Comparison

For the Oil & Gas Equipment & Services subindustry, Barakah Offshore Petroleum 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.

Barakah Offshore Petroleum Bhd Beneish M-Score vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Barakah Offshore Petroleum Bhd's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Barakah Offshore Petroleum Bhd's Beneish M-Score falls into.

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Barakah Offshore Petroleum 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 Barakah Offshore Petroleum Bhd for today is based on a combination of the following eight different indices:

-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 *

This Year (Mar25) TTM:

Last Year (Mar24) TTM:

Total Receivables was RM16.71 Mil.
Revenue was 2.237 + 28.465 + 22.075 + 36.824 = RM89.60 Mil.
Gross Profit was 0.112 + 3.721 + 2.321 + 78.479 = RM84.63 Mil.
Total Current Assets was RM139.52 Mil.
Total Assets was RM143.14 Mil.
Property, Plant and Equipment(Net PPE) was RM3.03 Mil.
Depreciation, Depletion and Amortization(DDA) was RM1.13 Mil.
Selling, General, & Admin. Expense(SGA) was RM43.38 Mil.
Total Current Liabilities was RM82.35 Mil.
Long-Term Debt & Capital Lease Obligation was RM0.67 Mil.
Net Income was -1.494 + 42.209 + -8.155 + 47.637 = RM80.20 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = RM0.00 Mil.
Cash Flow from Operations was 1.034 + 57.608 + -23.802 + 17.444 = RM52.28 Mil.

Total Receivables was RM63.23 Mil.
Revenue was 40.253 + 28.528 + 28.27 + 25.548 = RM122.60 Mil.
Gross Profit was 2.067 + 0.102 + 7.871 + -1.082 = RM8.96 Mil.
Total Current Assets was RM156.12 Mil.
Total Assets was RM159.65 Mil.
Property, Plant and Equipment(Net PPE) was RM3.53 Mil.
Depreciation, Depletion and Amortization(DDA) was RM4.36 Mil.
Selling, General, & Admin. Expense(SGA) was RM19.23 Mil.
Total Current Liabilities was RM180.65 Mil.
Long-Term Debt & Capital Lease Obligation was RM0.13 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)
	=	(16.705 / 89.601)	/	(63.233 / 122.599)
	=	0.186438	/	0.515771
	=

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)
	=	(8.958 / 122.599)	/	(84.633 / 89.601)
	=	0.073067	/	0.944554
	=

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 - (139.515 + 3.03) / 143.138)	/	(1 - (156.119 + 3.526) / 159.645)
	=	0.004143	/	0
	=

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
	=	89.601	/	122.599
	=

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))
	=	(4.356 / (4.356 + 3.526))	/	(1.13 / (1.13 + 3.03))
	=	0.552652	/	0.271635
	=

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)
	=	(43.381 / 89.601)	/	(19.228 / 122.599)
	=	0.484158	/	0.156837
	=

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)
	=	((0.672 + 82.351) / 143.138)	/	((0.134 + 180.647) / 159.645)
	=	0.580021	/	1.132394
	=

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
	=	(80.197 - 0	-	52.284)	/	143.138
	=	0.195008

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?

Barakah Offshore Petroleum Bhd (XKLS:7251) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Barakah Offshore Petroleum Bhd and its competitors.

Is Barakah Offshore Petroleum Bhd's Beneish M-Score too high?

Barakah Offshore Petroleum Bhd's current Beneish M-Score is 0.00.

How does Barakah Offshore Petroleum Bhd's Beneish M-Score compare to SLB and BKR?

Barakah Offshore Petroleum Bhd's Beneish M-Score of 0.00 can be compared against companies in the Oil & Gas 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 Oil & Gas company?

A good Beneish M-Score depends on the Oil & Gas 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 Barakah Offshore Petroleum Bhd and its competitors. Barakah Offshore Petroleum 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 Barakah Offshore Petroleum Bhd stock overvalued right now?

Barakah Offshore Petroleum Bhd (XKLS:7251) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. 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 Barakah Offshore Petroleum Bhd (XKLS:7251), the current Beneish M-Score is 0.00 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.

Barakah Offshore Petroleum Bhd Business Description

Industry Energy Oil & Gas

Comparable Companies XKLS:7253 SLB BKR MIL:TEN HAL FTI XPAR:TE SHSE:601808 XPAR:GTT SGX:5E2 SHSE:600968 OSL:SUBC SZSE:002353 MIL:SPM NOV CHX ASX:WOR XAMS:SBMO AROC WFRD

Address Kota Damansara PJU 5, Level 6, Menara Mitraland, No.13A, Jalan PJU 5/1, Petaling Jaya, SGR, MYS, 47810

Website https://www.barakahpetroleum.com

Barakah Offshore Petroleum Bhd is a Malaysia-based investment holding company. It is involved in the oil and gas industry in Malaysia. The company's business portfolio comprises Pipeline Services; Offshore Transportation and Installation; Topside major Maintenance and Hook-up Commissioning; EPCC (Engineering, Procurement, Construction and Commissioning) Onshore Pipeline and Construction; Underwater Services; Ship Management and Chartering; and Technology, Mineral Operation, and Services. It mainly caters to the oil and gas industry.