Old Market Capital Corporation
OMCC Financial Credit Services
In the quarter to September 2025, revenue grew 6.80%, EPS fell 57.1% and free cash flow fell 34.4%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
Follow OMCC
Old Market Capital Corporation (OMCC) Beneish M-score
Old Market Capital Corporation's Beneish M-score for fiscal 2025 cannot be worked out: not meaningful for banks, insurers and REITs.
Beneish M-score, annual
Annual newest first
| Period | Beneish M-score | Change (points) |
|---|
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 2.66 | — | 2.45 | |
| Gross margin index | 1.14 | — | 0.60 | |
| Asset quality index | 228.64 | — | 92.37 | |
| Sales growth index | 0.42 | — | 0.38 | |
| Depreciation index | 12.25 | — | 1.41 | |
| SG&A index | 4.29 | — | −0.74 | |
| Total accruals to total assets | (0.08) | — | −0.39 | |
| Leverage index | 3.03 | — | −0.99 | |
| Beneish M-score | n/a — not meaningful for banks, insurers and REITs | — | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| AIJTY Jianpu Technology Inc. compare | — |
| LX LexinFintech Holdings Ltd. Sponsored ADR compare | — |
| OMCC Old Market Capital Corporation | — |
| JFIN Jiayin Group Inc. Sponsored ADR compare | — |
| YRD Yirendai Ltd. compare | — |
| WEI Weidai Ltd. Sponsored ADR compare | — |
| ANTA Antalpha Platform Holding Company compare | — |
| JF J and Friends Holdings Limited - Sponsored ADR compare | — |
| VRM Vroom, Inc. compare | — |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI