Sealand Capital Galaxy (LSE:SCGL) Beneish M-Score: 0.00 (As of Jun. 27, 2026)


What is Sealand Capital Galaxy Beneish M-Score?

Sealand Capital Galaxy LSE:SCGL +1.40% Beneish M-Score is 0.00 as of Jun. 27, 2026. The stock has 3 warning signs investors should review. Among 1,087 Retail - Cyclical companies, Sealand Capital Galaxy ranks worse than 91996.23% 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.

The historical rank and industry rank for Sealand Capital Galaxy's Beneish M-Score or its related term are showing as below:

During the past 11 years, the highest Beneish M-Score of Sealand Capital Galaxy was -8.34. The lowest was -34.62. And the median was -19.10.

Sealand Capital Galaxy Beneish M-Score Historical Data

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The historical data trend for Sealand Capital Galaxy'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.

Sealand Capital Galaxy Beneish M-Score Chart

Sealand Capital Galaxy 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 -24.73 -8.34 0.00 0.00 0.00

Sealand Capital Galaxy Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 0.00 0.00 0.00 0.00

LSE:SCGL vs CASY, WSM, ULTA: Beneish M-Score Comparison

For the Specialty Retail subindustry, Sealand Capital Galaxy'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.

Sealand Capital Galaxy Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Sealand Capital Galaxy's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Sealand Capital Galaxy's Beneish M-Score falls into.


Sealand Capital Galaxy 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 Sealand Capital Galaxy 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was £1.56 Mil.
Revenue was £1.55 Mil.
Gross Profit was £0.59 Mil.
Total Current Assets was £2.13 Mil.
Total Assets was £2.17 Mil.
Property, Plant and Equipment(Net PPE) was £0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.03 Mil.
Selling, General, & Admin. Expense(SGA) was £0.95 Mil.
Total Current Liabilities was £4.25 Mil.
Long-Term Debt & Capital Lease Obligation was £0.00 Mil.
Net Income was £-1.64 Mil.
Gross Profit was £0.00 Mil.
Cash Flow from Operations was £-0.46 Mil.
 Total Receivables was £0.04 Mil.
Revenue was £0.12 Mil.
Gross Profit was £0.06 Mil.
Total Current Assets was £0.11 Mil.
Total Assets was £0.15 Mil.
Property, Plant and Equipment(Net PPE) was £0.04 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.03 Mil.
Selling, General, & Admin. Expense(SGA) was £0.41 Mil.
Total Current Liabilities was £1.71 Mil.
Long-Term Debt & Capital Lease Obligation was £0.02 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)
=(1.558 / 1.545) / (0.043 / 0.122)
=1.008414 / 0.352459
=

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)
=(0.057 / 0.122) / (0.589 / 1.545)
=0.467213 / 0.38123
=

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 - (2.134 + 0.012) / 2.168) / (1 - (0.107 + 0.042) / 0.149)
=0.010148 / 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
=1.545 / 0.122
=

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))
=(0.028 / (0.028 + 0.042)) / (0.027 / (0.027 + 0.012))
=0.4 / 0.692308
=

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)
=(0.954 / 1.545) / (0.41 / 0.122)
=0.617476 / 3.360656
=

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 + 4.25) / 2.168) / ((0.015 + 1.711) / 0.149)
=1.960332 / 11.583893
=

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
=(-1.644 - 0 - -0.46) / 2.168
=-0.546125

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?
Sealand Capital Galaxy (LSE:SCGL) has a Beneish M-Score of 0.00 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sealand Capital Galaxy and its competitors. According to the industry distribution chart, Sealand Capital Galaxy ranks #999999 out of 1087 companies in the Retail - Cyclical industry.
Is Sealand Capital Galaxy's Beneish M-Score too high?
Sealand Capital Galaxy's current Beneish M-Score is 0.00. Based on the distribution chart, Sealand Capital Galaxy ranks #999999 out of 1087 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers.
How does Sealand Capital Galaxy's Beneish M-Score compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Sealand Capital Galaxy ranks #999999 out of 1087 companies for Beneish M-Score. This places Sealand Capital Galaxy in the lower half of its 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 Sealand Capital Galaxy and its competitors. Sealand Capital Galaxy'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 Sealand Capital Galaxy stock overvalued right now?
Sealand Capital Galaxy (LSE:SCGL) 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 Sealand Capital Galaxy (LSE:SCGL), the current Beneish M-Score is 0.00 as of Jun. 27, 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.

Sealand Capital Galaxy Business Description

Other Exchanges 7KM:Germany
Address Willow House, Cricket Square, PO Box 709, Grand Cayman, CYM, KY1 1107
Sealand Capital Galaxy Ltd operates as a special purpose acquisition company. The group engaged in digital marketing and other IT and e-Commerce-related businesses. Its segments are The digital marketing and payment segment, which includes services on enlisting merchants to mobile payment gateways and providing digital advertising services; and the e-commerce segment, which includes sales of goods through the internet and provision of consultancy services related to e-commerce. It generates the majority of its revenue from the e-commerce segment. Geographically, it derives revenue from Hong Kong.