Dr Soliman Abdul Kader Fakeeh Hospital Co (SAU:4017) Beneish M-Score: -2.72 (As of Aug. 31, 2026)

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SAU:4017 Dr Soliman Abdul Kader Fakeeh Hospital Co SAU:4017
15 GF Score
Price ﷼38.00
! 3 Warning Signs
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What is Dr Soliman Abdul Kader Fakeeh Hospital Co Beneish M-Score?

Dr Soliman Abdul Kader Fakeeh Hospital Co SAU:4017 -0.69% 15 Beneish M-Score is -2.72 as of Aug. 31, 2026. GuruFocus rates SAU:4017 with a GF Score™ of 15/100. The stock has 3 warning signs investors should review. Among 629 Healthcare Providers & Services companies, Dr Soliman Abdul Kader Fakeeh Hospital Co ranks better than 60.41% 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 -2.72 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Dr Soliman Abdul Kader Fakeeh Hospital Co's Beneish M-Score or its related term are showing as below:

SAU:4017' s Beneish M-Score Range Over the Past 10 Years
Min: -2.72   Med: -2.45   Max: -2.19
Current: -2.72

During the past 3 years, the highest Beneish M-Score of Dr Soliman Abdul Kader Fakeeh Hospital Co was -2.19. The lowest was -2.72. And the median was -2.45.


Dr Soliman Abdul Kader Fakeeh Hospital Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Dr Soliman Abdul Kader Fakeeh Hospital 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.

Dr Soliman Abdul Kader Fakeeh Hospital Co Beneish M-Score Chart

Dr Soliman Abdul Kader Fakeeh Hospital Co Annual Data
Trend Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -2.51

Dr Soliman Abdul Kader Fakeeh Hospital Co Quarterly Data
Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.19 -2.45 -2.51 -2.45 -2.72

SAU:4017 vs HCA, THC, EHC: Beneish M-Score Comparison

For the Medical Care Facilities subindustry, Dr Soliman Abdul Kader Fakeeh Hospital 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.


Dr Soliman Abdul Kader Fakeeh Hospital Co Beneish M-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Dr Soliman Abdul Kader Fakeeh Hospital Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Dr Soliman Abdul Kader Fakeeh Hospital Co's Beneish M-Score falls into.


SAU:4017
15GF Score
Dr Soliman Abdul Kader Fakeeh Hospital Co SAU:4017
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Dr Soliman Abdul Kader Fakeeh Hospital 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 Dr Soliman Abdul Kader Fakeeh Hospital 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 * 0.8208+0.528 * 1.1125+0.404 * 1.1298+0.892 * 1.0441+0.115 * 0.9966
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0566+4.679 * -0.042409-0.327 * 1.0486
=-2.72

* 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 (Jun26) TTM:Last Year (Jun25) TTM:
Total Receivables was ﷼1,145 Mil.
Revenue was 798.909 + 724.147 + 799.124 + 778.259 = ﷼3,100 Mil.
Gross Profit was 174.977 + 139.896 + 169.892 + 177.246 = ﷼662 Mil.
Total Current Assets was ﷼1,879 Mil.
Total Assets was ﷼6,084 Mil.
Property, Plant and Equipment(Net PPE) was ﷼3,139 Mil.
Depreciation, Depletion and Amortization(DDA) was ﷼197 Mil.
Selling, General, & Admin. Expense(SGA) was ﷼394 Mil.
Total Current Liabilities was ﷼1,256 Mil.
Long-Term Debt & Capital Lease Obligation was ﷼905 Mil.
Net Income was 57.929 + 38.414 + 64.216 + 71.643 = ﷼232 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ﷼0 Mil.
Cash Flow from Operations was -1.232 + 3.96 + 167.247 + 320.252 = ﷼490 Mil.
Total Receivables was ﷼1,336 Mil.
Revenue was 811.844 + 701.018 + 742.683 + 713.822 = ﷼2,969 Mil.
Gross Profit was 180.616 + 176.136 + 164.762 + 183.819 = ﷼705 Mil.
Total Current Assets was ﷼1,948 Mil.
Total Assets was ﷼5,604 Mil.
Property, Plant and Equipment(Net PPE) was ﷼2,787 Mil.
Depreciation, Depletion and Amortization(DDA) was ﷼174 Mil.
Selling, General, & Admin. Expense(SGA) was ﷼357 Mil.
Total Current Liabilities was ﷼1,127 Mil.
Long-Term Debt & Capital Lease Obligation was ﷼771 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)
=(1144.924 / 3100.439) / (1335.995 / 2969.367)
=0.369278 / 0.449926
=0.8208

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)
=(705.333 / 2969.367) / (662.011 / 3100.439)
=0.237536 / 0.213522
=1.1125

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 - (1879.337 + 3139.216) / 6084.167) / (1 - (1948.285 + 2787.339) / 5604.459)
=0.175145 / 0.155026
=1.1298

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
=3100.439 / 2969.367
=1.0441

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))
=(174.277 / (174.277 + 2787.339)) / (196.993 / (196.993 + 3139.216))
=0.058845 / 0.059047
=0.9966

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)
=(393.625 / 3100.439) / (356.805 / 2969.367)
=0.126958 / 0.120162
=1.0566

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)
=((904.551 + 1255.646) / 6084.167) / ((770.905 + 1126.83) / 5604.459)
=0.355052 / 0.338612
=1.0486

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
=(232.202 - 0 - 490.227) / 6084.167
=-0.042409

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.

Dr Soliman Abdul Kader Fakeeh Hospital Co has a M-score of -2.72 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 -2.72 mean?
Dr Soliman Abdul Kader Fakeeh Hospital Co (SAU:4017) has a Beneish M-Score of -2.72 as of Aug. 31, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Dr Soliman Abdul Kader Fakeeh Hospital Co and its competitors. According to the industry distribution chart, Dr Soliman Abdul Kader Fakeeh Hospital Co ranks #249 out of 629 companies in the Healthcare Providers & Services industry, placing it in the top 39.6%.
Is Dr Soliman Abdul Kader Fakeeh Hospital Co's Beneish M-Score too high?
Dr Soliman Abdul Kader Fakeeh Hospital Co's current Beneish M-Score is -2.72. Based on the distribution chart, Dr Soliman Abdul Kader Fakeeh Hospital Co ranks #249 out of 629 companies in the Healthcare Providers & Services industry, which is above the industry midpoint. Overall, Dr Soliman Abdul Kader Fakeeh Hospital Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Dr Soliman Abdul Kader Fakeeh Hospital Co's Beneish M-Score compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Dr Soliman Abdul Kader Fakeeh Hospital Co ranks #249 out of 629 companies for Beneish M-Score. This puts Dr Soliman Abdul Kader Fakeeh Hospital Co in the upper 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 Dr Soliman Abdul Kader Fakeeh Hospital Co and its competitors. Dr Soliman Abdul Kader Fakeeh Hospital Co's current Beneish M-Score is -2.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dr Soliman Abdul Kader Fakeeh Hospital Co stock overvalued right now?
Dr Soliman Abdul Kader Fakeeh Hospital Co (SAU:4017) has a current Beneish M-Score of -2.72. The current Beneish M-Score is -2.72. Dr Soliman Abdul Kader Fakeeh Hospital Co's overall GF Score™ is 15/100 with 3 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 Dr Soliman Abdul Kader Fakeeh Hospital Co (SAU:4017), the current Beneish M-Score is -2.72 as of Aug. 31, 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.

Dr Soliman Abdul Kader Fakeeh Hospital Co Business Description

Address Palestine Street, B - 30 3rd Floor Almukmaal Centre, Al Hamra District, Jeddah, SAU, 23323
Dr Soliman Abdul Kader Fakeeh Hospital Co is a company whose principal activities include managing, establishing, and operating hospitals, clinics, medical, educational, and training centers. In addition to the above, the company is also managing and operating medical services, analysis and radiology laboratory, and managing and establishing pharmacies, wholesale and retail of medical equipment, maintenance of IT equipment, and software-related services. The group has three reportable segments, including medical services, which generates maximum revenue, education, trading, retail, and others. Geographically, it principally operates in the Kingdom of Saudi Arabia.
15GF Score

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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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