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Sim Leisure GroupSGX:URR 54 Beneish M-Score is -2.91 as of Jul. 30, 2026. GuruFocus rates SGX:URR with a GF Score™ of 54/100 and a GF Value™ of S$0.70 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 819 Travel & Leisure companies, Sim Leisure Group ranks better than 72.77% 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 -2.91 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Sim Leisure Group's Beneish M-Score or its related term are showing as below:
SGX:URR'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.95 Med: -1.37 Max: 113.9
Current: -2.91
During the past 9 years, the highest Beneish M-Score of Sim Leisure Group was 113.90. The lowest was -3.95. And the median was -1.37.
Sim Leisure Group Beneish M-Score Related Terms
Sim Leisure Group Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Sim Leisure 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:URR vs AS, HAS, LTH: Beneish M-Score Comparison
For the Leisure subindustry, Sim Leisure 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.
Sim Leisure Group Beneish M-Score vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Sim Leisure Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sim Leisure 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 Sim Leisure 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 * 0.8924
+
0.528 * 1.4294
+
0.404 * 1.0403
+
0.892 * 0.8576
+
0.115 * 0.9047
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.1045
+
4.679 * -0.09687
-
0.327 * 0.8987
=
-2.91
* 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))
=
(3.257 / (3.257 + 52.557))
/
(3.898 / (3.898 + 56.537))
=
0.058355
/
0.064499
=
0.9047
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
=
(12.886 - 0
-
22.889)
/
103.262
=
-0.09687
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.
Sim Leisure Group has a M-score of -2.91 suggests that the company is unlikely to be a manipulator.
Sim Leisure Group (SGX:URR) has a Beneish M-Score of -2.91 as of Jul. 30, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sim Leisure Group and its competitors. According to the industry distribution chart, Sim Leisure Group ranks #223 out of 819 companies in the Travel & Leisure industry, placing it in the top 27.2%.
Is Sim Leisure Group's Beneish M-Score too high?
Sim Leisure Group's current Beneish M-Score is -2.91. Based on the distribution chart, Sim Leisure Group ranks #223 out of 819 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Sim Leisure Group has a GF Score™ of 54/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sim Leisure Group's Beneish M-Score compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Sim Leisure Group ranks #223 out of 819 companies for Beneish M-Score. This puts Sim Leisure Group 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 Travel & Leisure company?
A good Beneish M-Score depends on the Travel & Leisure 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 Sim Leisure Group and its competitors. Sim Leisure Group's current Beneish M-Score is -2.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sim Leisure Group stock overvalued right now?
Based on GuruFocus' analysis, Sim Leisure Group (SGX:URR) is currently considered Significantly Undervalued. The stock's GF Value™ is S$0.70, compared to a current price of S$0.41 — trading 41.4% below its estimated fair value. The current Beneish M-Score is -2.91. Sim Leisure Group's overall GF Score™ is 54/100 with 2 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 Sim Leisure Group (SGX:URR), the current Beneish M-Score is -2.91 as of Jul. 30, 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 Sim Leisure Group (SGX:URR) Overvalued in 2026?
Based on GuruFocus' analysis, Sim Leisure Group stock appears to be undervalued.
The current stock price of S$0.41 is trading 41.4% below its estimated GF Value™ of S$0.70.
GuruFocus considers Sim Leisure Group to be Significantly Undervalued.
Key valuation signals for SGX:URR:
Beneish M-Score: -2.91
GF Value™: S$0.70 vs. price of S$0.41 (41.4% below fair value)
No single metric tells the full story. See the SGX:URR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sim Leisure Group Ltd and its subsidiaries are involved in the operations of theme parks and events. It operates various theme parks, offering diverse experiences under the ESCAPE and KidZania brands. The Group's operating business segments are: Theme Park Operations and Themed Attractions Construction. Maximum revenue is generated from the Theme Park Operations segment, which generates revenue from ticketing, food and beverages, merchandising sales, and other services rendered from operating theme parks in Malaysia. Geographically, the Group generates maximum revenue from Malaysia, and the rest from Saudi Arabia, Singapore, and the United Arab Emirates.
54GF Score
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