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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 -6.52 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Sunfonda Group Holdings's Beneish M-Score or its related term are showing as below:
HKSE:01771'
s Beneish M-Score Range Over the Past 10 Years
Min: -9.51 Med: -2.56 Max: -1.25
Current: -6.52
During the past 13 years, the highest Beneish M-Score of Sunfonda Group Holdings was -1.25. The lowest was -9.51. And the median was -2.56.
* 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.
HKSE:01771 vs CVNA, PAG, KMX: Beneish M-Score Comparison
For the Auto & Truck Dealerships subindustry, Sunfonda Group Holdings'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.
Sunfonda Group Holdings Beneish M-Score vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Sunfonda Group Holdings's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sunfonda Group Holdings's Beneish M-Score falls into.
Sunfonda Group Holdings 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 Sunfonda Group Holdings 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 * 0.9638
+
0.528 * -5.8514
+
0.404 * 1.3342
+
0.892 * 0.8828
+
0.115 * 0.845
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0201
+
4.679 * -0.08529
-
0.327 * 1.0029
=
-6.52
* 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))
=
(220.223 / (220.223 + 1944.087))
/
(226.672 / (226.672 + 1655.632))
=
0.101752
/
0.120423
=
0.845
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
=
(-270.778 - 0
-
213.262)
/
5675.245
=
-0.08529
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.
Sunfonda Group Holdings has a M-score of -6.52 suggests that the company is unlikely to be a manipulator.
Sunfonda Group Holdings (HKSE:01771) has a Beneish M-Score of -6.52 as of Aug. 20, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sunfonda Group Holdings and its competitors. According to the industry distribution chart, Sunfonda Group Holdings ranks #9 out of 1279 companies in the Vehicles & Parts industry, placing it in the top 0.7%.
Is Sunfonda Group Holdings' Beneish M-Score too high?
Sunfonda Group Holdings' current Beneish M-Score is -6.52. Based on the distribution chart, Sunfonda Group Holdings ranks #9 out of 1279 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, Sunfonda Group Holdings has a GF Score™ of 39/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sunfonda Group Holdings' Beneish M-Score compare to CVNA and PAG?
According to the Vehicles & Parts industry distribution chart, Sunfonda Group Holdings ranks #9 out of 1279 companies for Beneish M-Score. This places Sunfonda Group Holdings in the top 1% of its industry — outperforming the majority of peers. 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 Sunfonda Group Holdings and its competitors. Sunfonda Group Holdings's current Beneish M-Score is -6.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunfonda Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Sunfonda Group Holdings (HKSE:01771) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.32, compared to a current price of HK$0.16 — trading 49.1% below its estimated fair value. The current Beneish M-Score is -6.52. Sunfonda Group Holdings' overall GF Score™ is 39/100 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 Sunfonda Group Holdings (HKSE:01771), the current Beneish M-Score is -6.52 as of Aug. 20, 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 Sunfonda Group Holdings (HKSE:01771) Overvalued in 2026?
Based on GuruFocus' analysis, Sunfonda Group Holdings stock appears to be undervalued.
The current stock price of HK$0.16 is trading 49.1% below its estimated GF Value™ of HK$0.32.
GuruFocus considers Sunfonda Group Holdings to be Possible Value Trap.
Key valuation signals for HKSE:01771:
Beneish M-Score: -6.52
GF Value™: HK$0.32 vs. price of HK$0.16 (49.1% below fair value)
No single metric tells the full story. See the HKSE:01771 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sunfonda Group Holdings Ltd is an investment holding company. The Company and its subsidiaries were principally engaged in the sale and service of motor vehicles in the People's Republic of China (the PRC). The Group operates in one business unit based on its products, and has one reportable segment, which is the sale of motor vehicles and the provision of related services. Additionally, it offers after-sales services such as maintenance and repair, spare parts sales, and automobile detailing. Furthermore, the Group delivers various value-added services, including automobile insurance and financing agency services, licensing assistance, and survey services.
39GF Score
Get the complete analysis for HKSE:01771
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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