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Koh Brothers GroupSGX:K75 46 Beneish M-Score is -2.94 as of Aug. 01, 2026. GuruFocus rates SGX:K75 with a GF Score™ of 46/100 and a GF Value™ of S$0.15 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,696 Construction companies, Koh Brothers Group ranks better than 79.3% 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 -2.94 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Koh Brothers Group's Beneish M-Score or its related term are showing as below:
SGX:K75'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.5 Med: -2.38 Max: 0.93
Current: -2.94
During the past 13 years, the highest Beneish M-Score of Koh Brothers Group was 0.93. The lowest was -3.50. And the median was -2.38.
Koh Brothers Group Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Koh Brothers Group'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.
SGX:K75 vs PWR, FIX, EME: Beneish M-Score Comparison
For the Engineering & Construction subindustry, Koh Brothers Group'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.
Koh Brothers Group Beneish M-Score vs Construction Industry
For the Construction industry and Industrials sector, Koh Brothers Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Koh Brothers Group'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 Koh Brothers Group 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 * 0.5923
+
0.528 * 0.6807
+
0.404 * 1.0406
+
0.892 * 1.3817
+
0.115 * 0.8756
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.7017
+
4.679 * -0.067434
-
0.327 * 0.9914
=
-2.94
* 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))
=
(8.513 / (8.513 + 94.228))
/
(9.665 / (9.665 + 92.473))
=
0.082859
/
0.094627
=
0.8756
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
=
(18.575 - 0
-
64.576)
/
682.163
=
-0.067434
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.
Koh Brothers Group has a M-score of -2.94 suggests that the company is unlikely to be a manipulator.
Koh Brothers Group (SGX:K75) has a Beneish M-Score of -2.94 as of Aug. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Koh Brothers Group and its competitors. According to the industry distribution chart, Koh Brothers Group ranks #351 out of 1696 companies in the Construction industry, placing it in the top 20.7%.
Is Koh Brothers Group's Beneish M-Score too high?
Koh Brothers Group's current Beneish M-Score is -2.94. Based on the distribution chart, Koh Brothers Group ranks #351 out of 1696 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Koh Brothers Group has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Koh Brothers Group's Beneish M-Score compare to PWR and FIX?
According to the Construction industry distribution chart, Koh Brothers Group ranks #351 out of 1696 companies for Beneish M-Score. This places Koh Brothers Group in the top 21% of its industry — outperforming the majority of peers. 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 Construction company?
A good Beneish M-Score depends on the Construction 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 Koh Brothers Group and its competitors. Koh Brothers Group's current Beneish M-Score is -2.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koh Brothers Group stock overvalued right now?
Based on GuruFocus' analysis, Koh Brothers Group (SGX:K75) is currently considered Significantly Overvalued. The stock's GF Value™ is S$0.15, compared to a current price of S$0.32 — trading 110% above its estimated fair value. The current Beneish M-Score is -2.94. Koh Brothers Group's overall GF Score™ is 46/100 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 Koh Brothers Group (SGX:K75), the current Beneish M-Score is -2.94 as of Aug. 01, 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 Koh Brothers Group (SGX:K75) Overvalued in 2026?
Based on GuruFocus' analysis, Koh Brothers Group stock appears to be overvalued.
The current stock price of S$0.32 is trading 110% above its estimated GF Value™ of S$0.15.
GuruFocus considers Koh Brothers Group to be Significantly Overvalued.
Key valuation signals for SGX:K75:
Beneish M-Score: -2.94
GF Value™: S$0.15 vs. price of S$0.32 (110% above fair value)
No single metric tells the full story. See the SGX:K75 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Koh Brothers Group Ltd is a holding company. Its segments include Construction and Building Materials segment undertakes construction activities for Engineering and Construction, Bio-Refinery and Renewable Energy segments and sales of building materials; Real Estate segment involves real estate development and rental of properties; Leisure & Hospitality segment involves hotel and leisure operations. It derives the majority of the revenue from Construction and Building Materials segment. Geographically, it operates in Singapore, which derives the majority of the revenue, along with Malaysia, Indonesia, and Others.
46GF Score
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