Almoosa Health Co (SAU:4018) Beneish M-Score: -1.40 (As of Jul. 18, 2026)

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SAU:4018 Almoosa Health Co SAU:4018
14 GF Score
Price ﷼118.30
! 5 Warning Signs
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What is Almoosa Health Co Beneish M-Score?

Almoosa Health Co SAU:4018 +0.25% 14 Beneish M-Score is -1.40 as of Jul. 18, 2026. GuruFocus rates SAU:4018 with a GF Score™ of 14/100. The stock has 5 warning signs investors should review. Among 629 Healthcare Providers & Services companies, Almoosa Health Co ranks worse than 89.35% 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.

Warning Sign:

Beneish M-Score -1.4 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for Almoosa Health Co's Beneish M-Score or its related term are showing as below:

SAU:4018' s Beneish M-Score Range Over the Past 10 Years
Min: -1.4   Med: -1.36   Max: -1.31
Current: -1.4

During the past 3 years, the highest Beneish M-Score of Almoosa Health Co was -1.31. The lowest was -1.40. And the median was -1.36.


Almoosa Health Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Almoosa Health 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.

Almoosa Health Co Beneish M-Score Chart

Almoosa Health Co Annual Data
Trend Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -1.31

Almoosa Health Co Quarterly Data
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 0.00 0.00 0.00 -1.31 -1.40

SAU:4018 vs HCA, THC, DVA: Beneish M-Score Comparison

For the Medical Care Facilities subindustry, Almoosa Health 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.


Almoosa Health Co Beneish M-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Almoosa Health Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Almoosa Health Co's Beneish M-Score falls into.


SAU:4018
14GF Score
Almoosa Health Co SAU:4018
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Almoosa Health 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 Almoosa Health 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 * 1.1938+0.528 * 1.0132+0.404 * 3.0419+0.892 * 1.155+0.115 * 1.1131
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1046+4.679 * 0.004561-0.327 * 1.2494
=-1.40

* 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 ﷼692 Mil.
Revenue was 348.33 + 387.958 + 356.381 + 348.965 = ﷼1,442 Mil.
Gross Profit was 97.024 + 120.288 + 117.435 + 112.088 = ﷼447 Mil.
Total Current Assets was ﷼891 Mil.
Total Assets was ﷼3,589 Mil.
Property, Plant and Equipment(Net PPE) was ﷼2,635 Mil.
Depreciation, Depletion and Amortization(DDA) was ﷼101 Mil.
Selling, General, & Admin. Expense(SGA) was ﷼63 Mil.
Total Current Liabilities was ﷼521 Mil.
Long-Term Debt & Capital Lease Obligation was ﷼933 Mil.
Net Income was 23.514 + 82.002 + 51.638 + 51.773 = ﷼209 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ﷼0 Mil.
Cash Flow from Operations was 15.849 + 61.738 + 89.292 + 25.679 = ﷼193 Mil.
Total Receivables was ﷼502 Mil.
Revenue was 322.981 + 332.111 + 308.477 + 284.592 = ﷼1,248 Mil.
Gross Profit was 98.787 + 119.947 + 98.066 + 75.166 = ﷼392 Mil.
Total Current Assets was ﷼998 Mil.
Total Assets was ﷼3,005 Mil.
Property, Plant and Equipment(Net PPE) was ﷼1,990 Mil.
Depreciation, Depletion and Amortization(DDA) was ﷼86 Mil.
Selling, General, & Admin. Expense(SGA) was ﷼49 Mil.
Total Current Liabilities was ﷼373 Mil.
Long-Term Debt & Capital Lease Obligation was ﷼601 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)
=(691.729 / 1441.634) / (501.685 / 1248.161)
=0.479823 / 0.401939
=1.1938

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)
=(391.966 / 1248.161) / (446.835 / 1441.634)
=0.314035 / 0.30995
=1.0132

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 - (891.499 + 2635.316) / 3589.154) / (1 - (998.019 + 1989.839) / 3005.017)
=0.017369 / 0.00571
=3.0419

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
=1441.634 / 1248.161
=1.155

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))
=(85.632 / (85.632 + 1989.839)) / (101.444 / (101.444 + 2635.316))
=0.041259 / 0.037067
=1.1131

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)
=(62.629 / 1441.634) / (49.089 / 1248.161)
=0.043443 / 0.039329
=1.1046

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)
=((933.497 + 520.989) / 3589.154) / ((601.349 + 373.323) / 3005.017)
=0.405245 / 0.324348
=1.2494

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
=(208.927 - 0 - 192.558) / 3589.154
=0.004561

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.

Almoosa Health Co has a M-score of -1.40 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 -1.40 mean?
Almoosa Health Co (SAU:4018) has a Beneish M-Score of -1.40 as of Jul. 18, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Almoosa Health Co and its competitors. According to the industry distribution chart, Almoosa Health Co ranks #562 out of 629 companies in the Healthcare Providers & Services industry, placing it in the top 89.3%.
Is Almoosa Health Co's Beneish M-Score too high?
Almoosa Health Co's current Beneish M-Score is -1.40. Based on the distribution chart, Almoosa Health Co ranks #562 out of 629 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Almoosa Health Co has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Almoosa Health Co's Beneish M-Score compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Almoosa Health Co ranks #562 out of 629 companies for Beneish M-Score. This places Almoosa Health 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 Almoosa Health Co and its competitors. Almoosa Health Co's current Beneish M-Score is -1.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Almoosa Health Co stock overvalued right now?
Almoosa Health Co (SAU:4018) has a current Beneish M-Score of -1.40. The current Beneish M-Score is -1.40. Almoosa Health Co's overall GF Score™ is 14/100 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 Almoosa Health Co (SAU:4018), the current Beneish M-Score is -1.40 as of Jul. 18, 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.

Almoosa Health Co Business Description

Address 3256 Dahran Street, P.O. Box 5098, Alkhars district, Al Mubarraz, SAU, 31982
Almoosa Health Co provides integrated healthcare services that include primary, acute and rehabilitative care along with ancillary services such as pharmaceuticals, home healthcare and telemedicine. The company is also designing, constructing and developing hospitals care centers. The reported segments are: Medical Services and Hospital: Focused on delivering medical care and treatment; Rehabilitation Centre: Specializing in rehabilitation-related services; Pharmacy: Engaged in the sale of medicines.
14GF 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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