Dallah Healthcare CoSAU:4004 92 Beneish M-Score is -2.14 as of Jun. 27, 2026. GuruFocus rates SAU:4004 with a GF Score™ of 92/100 and a GF Value™ of ﷼204.73 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 633 Healthcare Providers & Services companies, Dallah Healthcare Co ranks worse than 75.99% 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 -2.14 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Dallah Healthcare Co's Beneish M-Score or its related term are showing as below:
SAU:4004'
s Beneish M-Score Range Over the Past 10 Years
Min: -11.28 Med: -2.34 Max: -1.24
Current: -2.14
During the past 13 years, the highest Beneish M-Score of Dallah Healthcare Co was -1.24. The lowest was -11.28. And the median was -2.34.
Dallah Healthcare Co Beneish M-Score Related Terms
Dallah Healthcare Co Beneish M-Score Historical Data
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The historical data trend for Dallah Healthcare 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.
SAU:4004 vs HCA, THC, DVA: Beneish M-Score Comparison
For the Medical Care Facilities subindustry, Dallah Healthcare 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.
Dallah Healthcare Co Beneish M-Score vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Dallah Healthcare Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Dallah Healthcare Co's Beneish M-Score falls into.
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 Dallah Healthcare 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 * 1.1672
+
0.528 * 1.0617
+
0.404 * 0.9058
+
0.892 * 1.3051
+
0.115 * 0.672
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.2519
+
4.679 * 0.008949
-
0.327 * 1.1382
=
-2.14
* 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))
=
(149.853 / (149.853 + 4435.69))
/
(242.383 / (242.383 + 4741.62))
=
0.032679
/
0.048632
=
0.672
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
=
(467.228 - 0
-
383.893)
/
9312.097
=
0.008949
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.
Dallah Healthcare Co has a M-score of -2.14 suggests that the company is unlikely to be a manipulator.
Dallah Healthcare Co (SAU:4004) has a Beneish M-Score of -2.14 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Dallah Healthcare Co and its competitors. According to the industry distribution chart, Dallah Healthcare Co ranks #481 out of 633 companies in the Healthcare Providers & Services industry, placing it in the top 76%.
Is Dallah Healthcare Co's Beneish M-Score too high?
Dallah Healthcare Co's current Beneish M-Score is -2.14. Based on the distribution chart, Dallah Healthcare Co ranks #481 out of 633 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Dallah Healthcare Co has a GF Score™ of 92/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Dallah Healthcare Co's Beneish M-Score compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Dallah Healthcare Co ranks #481 out of 633 companies for Beneish M-Score. This places Dallah Healthcare Co 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 Healthcare Providers & Services company?
A good Beneish M-Score depends on the Healthcare Providers & Services 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 Dallah Healthcare Co and its competitors. Dallah Healthcare Co's current Beneish M-Score is -2.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dallah Healthcare Co stock overvalued right now?
Based on GuruFocus' analysis, Dallah Healthcare Co (SAU:4004) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼204.73, compared to a current price of ﷼112.00 — trading 45.3% below its estimated fair value. The current Beneish M-Score is -2.14. Dallah Healthcare Co's overall GF Score™ is 92/100 with 8 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 Dallah Healthcare Co (SAU:4004), the current Beneish M-Score is -2.14 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.
Is Dallah Healthcare Co (SAU:4004) Overvalued in 2026?
Based on GuruFocus' analysis, Dallah Healthcare Co stock appears to be undervalued.
The current stock price of ﷼112.00 is trading 45.3% below its estimated GF Value™ of ﷼204.73.
GuruFocus considers Dallah Healthcare Co to be Possible Value Trap.
Key valuation signals for SAU:4004:
Beneish M-Score: -2.14
GF Value™: ﷼204.73 vs. price of ﷼112.00 (45.3% below fair value)
No single metric tells the full story. See the SAU:4004 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dallah Healthcare Co provides and operates healthcare programs and utilities in the Kingdom of Saudi Arabia. The objectives of the company include operating, managing, and maintaining the healthcare entities, wholesale medicines, and retail of medical and surgical equipment, prosthetics, and devices for the disabled, hospital equipment, and manufacturing medicines, pharmaceuticals, herbals, health, cosmetics, detergents, disinfectants, and packaging in the Kingdom of Saudi Arabia. The reportable segments of the company are Medical Facilities and Pharmacies, and Distribution of Pharmaceutical Products. The company generates the majority of its revenue from the Medical Facilities and Pharmacies segment.
92GF Score
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