Mediterranean Tourism Investment Co (AMM:MDTR) Beneish M-Score: -2.11 (As of Jun. 24, 2026)

What is Mediterranean Tourism Investment Co Beneish M-Score?

Mediterranean Tourism Investment Co AMM:MDTR 95 Beneish M-Score is -2.11 as of Jun. 24, 2026. GuruFocus rates AMM:MDTR with a GF Score™ of 95/100 and a GF Value™ of JOD2.17. The stock has 7 warning signs investors should review.

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 -2.11 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Mediterranean Tourism Investment Co's Beneish M-Score or its related term are showing as below:

AMM:MDTR' s Beneish M-Score Range Over the Past 10 Years
Min: -31.81 Med: -2.62 Max: 0.53
Current: -2.11

During the past 13 years, the highest Beneish M-Score of Mediterranean Tourism Investment Co was 0.53. The lowest was -31.81. And the median was -2.62.

Mediterranean Tourism Investment Co Beneish M-Score Related Terms

Mediterranean Tourism Investment Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Mediterranean Tourism Investment Co'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.

Mediterranean Tourism Investment Co Beneish M-Score Chart

Mediterranean Tourism Investment Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-1.35

-1.51

-0.86

-3.36

-2.28

Mediterranean Tourism Investment Co Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															-2.73	-3.42	-3.57	-2.28	-2.11

AMM:MDTR vs MAR, HLT, HTHT: Beneish M-Score Comparison

For the Lodging subindustry, Mediterranean Tourism Investment Co'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.

Mediterranean Tourism Investment Co Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Mediterranean Tourism Investment Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Mediterranean Tourism Investment Co's Beneish M-Score falls into.

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Mediterranean Tourism Investment Co AMM:MDTR

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Mediterranean Tourism Investment Co 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 Mediterranean Tourism Investment Co 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 * 1.7359

0.528 * 0.9756

0.404 * 0.5473

0.892 * 1.091

0.115 * 1.118

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.019

4.679 * -0.046917

0.327 * 0.9623

-2.11

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was JOD1.09 Mil.
Revenue was 3.586 + 4.984 + 5.68 + 5.842 = JOD20.09 Mil.
Gross Profit was 3.586 + 0.155 + 3.332 + 2.974 = JOD10.05 Mil.
Total Current Assets was JOD3.26 Mil.
Total Assets was JOD60.26 Mil.
Property, Plant and Equipment(Net PPE) was JOD56.67 Mil.
Depreciation, Depletion and Amortization(DDA) was JOD1.88 Mil.
Selling, General, & Admin. Expense(SGA) was JOD1.87 Mil.
Total Current Liabilities was JOD5.26 Mil.
Long-Term Debt & Capital Lease Obligation was JOD5.88 Mil.
Net Income was -0.349 + 0.442 + 0.774 + 0.411 = JOD1.28 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = JOD0.00 Mil.
Cash Flow from Operations was 0.485 + 0.848 + 1.245 + 1.527 = JOD4.11 Mil.

Total Receivables was JOD0.58 Mil.
Revenue was 3.559 + 4.634 + 5.336 + 4.887 = JOD18.42 Mil.
Gross Profit was 3.559 + -0.196 + 3.068 + 2.553 = JOD8.98 Mil.
Total Current Assets was JOD3.72 Mil.
Total Assets was JOD60.82 Mil.
Property, Plant and Equipment(Net PPE) was JOD56.50 Mil.
Depreciation, Depletion and Amortization(DDA) was JOD2.11 Mil.
Selling, General, & Admin. Expense(SGA) was JOD1.68 Mil.
Total Current Liabilities was JOD4.36 Mil.
Long-Term Debt & Capital Lease Obligation was JOD7.33 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)
	=	(1.089 / 20.092)	/	(0.575 / 18.416)
	=	0.054201	/	0.031223
	=	1.7359

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)
	=	(8.984 / 18.416)	/	(10.047 / 20.092)
	=	0.487837	/	0.50005
	=	0.9756

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 - (3.263 + 56.671) / 60.255)	/	(1 - (3.721 + 56.504) / 60.817)
	=	0.005327	/	0.009734
	=	0.5473

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
	=	20.092	/	18.416
	=	1.091

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))
	=	(2.105 / (2.105 + 56.504))	/	(1.881 / (1.881 + 56.671))
	=	0.035916	/	0.032125
	=	1.118

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)
	=	(1.871 / 20.092)	/	(1.683 / 18.416)
	=	0.093122	/	0.091388
	=	1.019

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)
	=	((5.881 + 5.264) / 60.255)	/	((7.334 + 4.356) / 60.817)
	=	0.184964	/	0.192216
	=	0.9623

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
	=	(1.278 - 0	-	4.105)	/	60.255
	=	-0.046917

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.

Mediterranean Tourism Investment Co has a M-score of -2.11 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 -2.11 mean?

Mediterranean Tourism Investment Co (AMM:MDTR) has a Beneish M-Score of -2.11 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Mediterranean Tourism Investment Co and its competitors.

Is Mediterranean Tourism Investment Co's Beneish M-Score too high?

Mediterranean Tourism Investment Co's current Beneish M-Score is -2.11. Overall, Mediterranean Tourism Investment Co has a GF Score™ of 95/100, reflecting its overall financial health beyond just this single metric.

How does Mediterranean Tourism Investment Co's Beneish M-Score compare to MAR and HLT?

Mediterranean Tourism Investment Co's Beneish M-Score of -2.11 can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?

A good Beneish M-Score depends on the Travel & Leisure 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 Mediterranean Tourism Investment Co and its competitors. Mediterranean Tourism Investment Co's current Beneish M-Score is -2.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Mediterranean Tourism Investment Co stock overvalued right now?

Mediterranean Tourism Investment Co (AMM:MDTR) has a current Beneish M-Score of -2.11. The stock's GF Value™ is JOD2.17, compared to a current price of JOD1.92 — trading 11.5% below its estimated fair value. The current Beneish M-Score is -2.11. Mediterranean Tourism Investment Co's overall GF Score™ is 95/100 with 7 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 Mediterranean Tourism Investment Co (AMM:MDTR), the current Beneish M-Score is -2.11 as of Jun. 24, 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 Mediterranean Tourism Investment Co (AMM:MDTR) Overvalued in 2026?

Based on GuruFocus' analysis, Mediterranean Tourism Investment Co stock appears to be undervalued. The current stock price of JOD1.92 is trading 11.5% below its estimated GF Value™ of JOD2.17.

Key valuation signals for AMM:MDTR:

Beneish M-Score: -2.11
GF Value™: JOD2.17 vs. price of JOD1.92 (11.5% below fair value)
GF Score™: 95/100 with 7 warning signs

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

Mediterranean Tourism Investment Co Business Description

Industry Consumer Cyclical Travel & Leisure

Comparable Companies AMM:ZARA AMM:MALL AMM:SURA MAR HLT LSE:IHG HTHT H XPAR:AC BOM:500850 WH LSE:WTB CHH XKRX:180640 SAU:4250 SAU:4100 XTAE:FTAL BKK:MINT SHSE:600754 XTAE:ISRO

Address Four Seasons Hotel, P.O. Box 941654, Amman, JOR, 11194

Mediterranean Tourism Investment Co is engaged in the establishment and management of hotels, resorts and hotel facilities as well as the building of hotels, restaurants and swimming pools, including the establishment and operation of Four Seasons Hotel in Amman.

95GF Score

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

JOD1.92

Price

JOD2.17

GF Value

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