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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.
Warning Sign:
Beneish M-Score -1.51 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for Al Hammadi Holding's Beneish M-Score or its related term are showing as below:
SAU:4007'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.37 Med: -2.38 Max: -0.24
Current: -1.51
During the past 12 years, the highest Beneish M-Score of Al Hammadi Holding was -0.24. The lowest was -3.37. And the median was -2.38.
Al Hammadi Holding Beneish M-Score Related Terms
Al Hammadi Holding Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Al Hammadi Holding'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:4007 vs HCA, THC, DVA: Beneish M-Score Comparison
For the Medical Care Facilities subindustry, Al Hammadi Holding'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.
Al Hammadi Holding Beneish M-Score vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Al Hammadi Holding's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Al Hammadi Holding'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 Al Hammadi Holding 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 * 1.5211
+
0.528 * 1.1206
+
0.404 * 1.62
+
0.892 * 1.062
+
0.115 * 1.119
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.6131
+
4.679 * 0.055295
-
0.327 * 1.1447
=
-1.51
* 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))
=
(94.798 / (94.798 + 1689.9))
/
(86.143 / (86.143 + 1728.634))
=
0.053117
/
0.047468
=
1.119
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
=
(224.173 - 0
-
63.302)
/
2909.327
=
0.055295
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.
Al Hammadi Holding has a M-score of -1.51 signals that the company is likely to be a manipulator.
Al Hammadi Holding (SAU:4007) has a Beneish M-Score of -1.51 as of Jul. 20, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Al Hammadi Holding and its competitors. According to the industry distribution chart, Al Hammadi Holding ranks #555 out of 628 companies in the Healthcare Providers & Services industry, placing it in the top 88.4%.
Is Al Hammadi Holding's Beneish M-Score too high?
Al Hammadi Holding's current Beneish M-Score is -1.51. Based on the distribution chart, Al Hammadi Holding ranks #555 out of 628 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Al Hammadi Holding has a GF Score™ of 97/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Al Hammadi Holding's Beneish M-Score compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Al Hammadi Holding ranks #555 out of 628 companies for Beneish M-Score. This places Al Hammadi Holding 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 Al Hammadi Holding and its competitors. Al Hammadi Holding's current Beneish M-Score is -1.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Hammadi Holding stock overvalued right now?
Based on GuruFocus' analysis, Al Hammadi Holding (SAU:4007) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼47.66, compared to a current price of ﷼26.60 — trading 44.2% below its estimated fair value. The current Beneish M-Score is -1.51. Al Hammadi Holding's overall GF Score™ is 97/100 with 6 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 Al Hammadi Holding (SAU:4007), the current Beneish M-Score is -1.51 as of Jul. 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 Al Hammadi Holding (SAU:4007) Overvalued in 2026?
Based on GuruFocus' analysis, Al Hammadi Holding stock appears to be undervalued.
The current stock price of ﷼26.60 is trading 44.2% below its estimated GF Value™ of ﷼47.66.
GuruFocus considers Al Hammadi Holding to be Possible Value Trap.
Key valuation signals for SAU:4007:
Beneish M-Score: -1.51
GF Value™: ﷼47.66 vs. price of ﷼26.60 (44.2% below fair value)
No single metric tells the full story. See the SAU:4007 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Al Hammadi Holding is engaged in managing its subsidiaries or participating in the management of other companies in which it contributes and providing the necessary support to them, investing its money in shares and other securities in accordance with legal and regulatory controls, owning real estate and movables necessary to conduct its activities, and providing loans, guarantees and financing to its subsidiaries, owning, developing and investing real estate by selling, buying, renting, leasing, managing, operating and maintaining it. Its segments are Medical Services and Pharmaceutical products. The Medical Services segment derives the majority of the revenue from fees for inpatient and outpatient services.
97GF Score
Get the complete analysis for SAU:4007
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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