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SBC Medical Group HoldingsSBC -0.32%21 Beneish M-Score is -2.27 as of Jul. 16, 2026. GuruFocus rates SBC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 1,020 Business Services companies, SBC Medical Group Holdings ranks worse than 70.1% 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 -2.27 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for SBC Medical Group Holdings's Beneish M-Score or its related term are showing as below:
SBC'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.27 Med: -1.97 Max: -0.51
Current: -2.27
During the past 4 years, the highest Beneish M-Score of SBC Medical Group Holdings was -0.51. The lowest was -2.27. And the median was -1.97.
SBC Medical Group Holdings Beneish M-Score Related Terms
SBC Medical Group Holdings Beneish M-Score Historical Data
* 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.
SBC vs ROMA, EGG, FORR: Beneish M-Score Comparison
For the Consulting Services subindustry, SBC Medical Group Holdings'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.
SBC Medical Group Holdings Beneish M-Score vs Business Services Industry
For the Business Services industry and Industrials sector, SBC Medical Group Holdings's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where SBC Medical Group Holdings's Beneish M-Score falls into.
SBC Medical Group Holdings 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 SBC Medical Group Holdings 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 * 1.0178
+
0.528 * 1.1007
+
0.404 * 1.7303
+
0.892 * 0.8555
+
0.115 * 1.5263
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9954
+
4.679 * 0.000897
-
0.327 * 1.2896
=
-2.27
* 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))
=
(3.409 / (3.409 + 14.198))
/
(2.726 / (2.726 + 18.764))
=
0.193616
/
0.12685
=
1.5263
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
=
(40.791 - 8.471
-
31.972)
/
388.02
=
0.000897
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.
SBC Medical Group Holdings has a M-score of -2.27 suggests that the company is unlikely to be a manipulator.
SBC Medical Group Holdings (SBC) has a Beneish M-Score of -2.27 as of Jul. 16, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SBC Medical Group Holdings and its competitors. According to the industry distribution chart, SBC Medical Group Holdings ranks #715 out of 1020 companies in the Business Services industry, placing it in the top 70.1%.
Is SBC Medical Group Holdings' Beneish M-Score too high?
SBC Medical Group Holdings' current Beneish M-Score is -2.27. Based on the distribution chart, SBC Medical Group Holdings ranks #715 out of 1020 companies in the Business Services industry, which is below the industry midpoint. Overall, SBC Medical Group Holdings has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does SBC Medical Group Holdings' Beneish M-Score compare to ROMA and EGG?
According to the Business Services industry distribution chart, SBC Medical Group Holdings ranks #715 out of 1020 companies for Beneish M-Score. This places SBC Medical Group Holdings 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 Business Services company?
A good Beneish M-Score depends on the Business 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 SBC Medical Group Holdings and its competitors. SBC Medical Group Holdings's current Beneish M-Score is -2.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SBC Medical Group Holdings stock overvalued right now?
SBC Medical Group Holdings (SBC) has a current Beneish M-Score of -2.27. The current Beneish M-Score is -2.27. SBC Medical Group Holdings' overall GF Score™ is 21/100 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 SBC Medical Group Holdings (SBC), the current Beneish M-Score is -2.27 as of Jul. 16, 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.
SBC Medical Group Holdings Inc is a management company that provides management services to cosmetic treatment centers mainly in Japan. It is focused on providing comprehensive management services to franchisee clinics, including but not limited to advertising and marketing needs across various platforms (such as social media networks), staff management (such as recruitment and training), booking reservations for franchisee clinic customers, assistance with franchisee employee housing rentals and facility rentals, construction and design of franchisee clinics, medical equipment and medical consumables procurement (resale). The firm generates revenue mostly from these management services.
21GF Score
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