Livestock Transport & Trading Co (KUW:CATTL) Beneish M-Score: -4.76 (As of Jul. 30, 2026)

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KUW:CATTL Livestock Transport & Trading Co KUW:CATTL
3 GF Score
Price KWD0.12
GF Value KWD0.09
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Livestock Transport & Trading Co Beneish M-Score?

Livestock Transport & Trading Co KUW:CATTL +2.54% 3 Beneish M-Score is -4.76 as of Jul. 30, 2026. GuruFocus rates KUW:CATTL with a GF Score™ of 3/100 and a GF Value™ of KWD0.09 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 294 Retail - Defensive companies, Livestock Transport & Trading Co ranks better than 97.62% 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 -4.76 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Livestock Transport & Trading Co's Beneish M-Score or its related term are showing as below:

KUW:CATTL' s Beneish M-Score Range Over the Past 10 Years
Min: -4.84   Med: -3.01   Max: 6.19
Current: -4.76

During the past 13 years, the highest Beneish M-Score of Livestock Transport & Trading Co was 6.19. The lowest was -4.84. And the median was -3.01.

Livestock Transport & Trading Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Livestock Transport & Trading 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.

Livestock Transport & Trading Co Beneish M-Score Chart

Livestock Transport & Trading Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.99 6.19 -3.27 -4.84 -4.22

Livestock Transport & Trading 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.35 -0.96 -1.65 -4.22 -4.76

KUW:CATTL vs SYY, USFD, PFGC: Beneish M-Score Comparison

For the Food Distribution subindustry, Livestock Transport & Trading 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.

Livestock Transport & Trading Co Beneish M-Score vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Livestock Transport & Trading Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Livestock Transport & Trading Co's Beneish M-Score falls into.


KUW:CATTL
3GF Score
Livestock Transport & Trading Co KUW:CATTL
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Livestock Transport & Trading 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 Livestock Transport & Trading Co 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 * 0.671+0.528 * 0.6261+0.404 * 1.4451+0.892 * 0.8428+0.115 * 0.6759
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9118+4.679 * -0.384674-0.327 * 1.0051
=-4.76

* 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.

This Year (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was KWD6.28 Mil.
Revenue was 8.096 + 8.974 + 8.208 + 12.035 = KWD37.31 Mil.
Gross Profit was 1.079 + 1.044 + 0.514 + 0.754 = KWD3.39 Mil.
Total Current Assets was KWD12.62 Mil.
Total Assets was KWD39.38 Mil.
Property, Plant and Equipment(Net PPE) was KWD25.98 Mil.
Depreciation, Depletion and Amortization(DDA) was KWD5.60 Mil.
Selling, General, & Admin. Expense(SGA) was KWD1.47 Mil.
Total Current Liabilities was KWD11.37 Mil.
Long-Term Debt & Capital Lease Obligation was KWD10.58 Mil.
Net Income was -0.913 + -4.834 + -2.307 + -1.232 = KWD-9.29 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = KWD0.00 Mil.
Cash Flow from Operations was 2.664 + -0.254 + 2.834 + 0.62 = KWD5.86 Mil.
 Total Receivables was KWD11.10 Mil.
Revenue was 11.47 + 11.455 + 7.855 + 13.491 = KWD44.27 Mil.
Gross Profit was 1.47 + -1.085 + 0.28 + 1.854 = KWD2.52 Mil.
Total Current Assets was KWD20.41 Mil.
Total Assets was KWD60.03 Mil.
Property, Plant and Equipment(Net PPE) was KWD38.80 Mil.
Depreciation, Depletion and Amortization(DDA) was KWD5.28 Mil.
Selling, General, & Admin. Expense(SGA) was KWD1.91 Mil.
Total Current Liabilities was KWD20.84 Mil.
Long-Term Debt & Capital Lease Obligation was KWD12.46 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)
=(6.279 / 37.313) / (11.103 / 44.271)
=0.168279 / 0.250796
=0.671

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)
=(2.519 / 44.271) / (3.391 / 37.313)
=0.0569 / 0.09088
=0.6261

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 - (12.615 + 25.984) / 39.384) / (1 - (20.405 + 38.796) / 60.029)
=0.019932 / 0.013793
=1.4451

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
=37.313 / 44.271
=0.8428

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))
=(5.28 / (5.28 + 38.796)) / (5.597 / (5.597 + 25.984))
=0.119793 / 0.177227
=0.6759

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)
=(1.467 / 37.313) / (1.909 / 44.271)
=0.039316 / 0.043121
=0.9118

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)
=((10.584 + 11.373) / 39.384) / ((12.458 + 20.84) / 60.029)
=0.557511 / 0.554699
=1.0051

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
=(-9.286 - 0 - 5.864) / 39.384
=-0.384674

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.

Livestock Transport & Trading Co has a M-score of -4.76 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 -4.76 mean?
Livestock Transport & Trading Co (KUW:CATTL) has a Beneish M-Score of -4.76 as of Jul. 30, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Livestock Transport & Trading Co and its competitors. According to the industry distribution chart, Livestock Transport & Trading Co ranks #7 out of 294 companies in the Retail - Defensive industry, placing it in the top 2.4%.
Is Livestock Transport & Trading Co's Beneish M-Score too high?
Livestock Transport & Trading Co's current Beneish M-Score is -4.76. Based on the distribution chart, Livestock Transport & Trading Co ranks #7 out of 294 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Livestock Transport & Trading Co has a GF Score™ of 3/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Livestock Transport & Trading Co's Beneish M-Score compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, Livestock Transport & Trading Co ranks #7 out of 294 companies for Beneish M-Score. This places Livestock Transport & Trading Co in the top 2% 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 Retail - Defensive company?
A good Beneish M-Score depends on the Retail - Defensive 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 Livestock Transport & Trading Co and its competitors. Livestock Transport & Trading Co's current Beneish M-Score is -4.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Livestock Transport & Trading Co stock overvalued right now?
Based on GuruFocus' analysis, Livestock Transport & Trading Co (KUW:CATTL) is currently considered Significantly Overvalued. The stock's GF Value™ is KWD0.09, compared to a current price of KWD0.12 — trading 34.4% above its estimated fair value. The current Beneish M-Score is -4.76. Livestock Transport & Trading Co's overall GF Score™ is 3/100 with 5 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 Livestock Transport & Trading Co (KUW:CATTL), the current Beneish M-Score is -4.76 as of Jul. 30, 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 Livestock Transport & Trading Co (KUW:CATTL) Overvalued in 2026?

Based on GuruFocus' analysis, Livestock Transport & Trading Co stock appears to be overvalued. The current stock price of KWD0.12 is trading 34.4% above its estimated GF Value™ of KWD0.09. GuruFocus considers Livestock Transport & Trading Co to be Significantly Overvalued.

Key valuation signals for KUW:CATTL:

  • Beneish M-Score: -4.76
  • GF Value™: KWD0.09 vs. price of KWD0.12 (34.4% above fair value)
  • GF Score™: 3/100 with 5 warning signs

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

Livestock Transport & Trading Co Business Description

Address Sulaibiya Agricultural Area, Block 12, P.O. Box 23727, Kuwait, KWT, 13098
Livestock Transport & Trading Co is engaged in livestock import & export business. It operates in three segments: Commercial, which includes purchasing, transporting, ranching, and selling the live and slaughtered sheep and all skins, intestines, and fertilizers, and also purchasing and selling fodder and chilled & frozen meat in wholesale and retail; Food processing segment includes meat processing and its classification in all products and selling it in wholesale; and Investments segment include investment portfolios managed by specialized companies and deposits. It generates the majority of its revenue from the Commercial segment. Its geographical segments are Kuwait, UAE, Australia, and South Africa, of which Kuwait accounts for majority of its revenue.
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Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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