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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 -2.35 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Sailun Group Co's Beneish M-Score or its related term are showing as below:
SHSE:601058'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.98 Med: -2.56 Max: -1.93
Current: -2.35
During the past 13 years, the highest Beneish M-Score of Sailun Group Co was -1.93. The lowest was -2.98. And the median was -2.56.
Sailun Group Co Beneish M-Score Related Terms
Sailun Group Co Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Sailun Group 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.
SHSE:601058 vs ORLY, AZO: Beneish M-Score Comparison
For the Auto Parts subindustry, Sailun Group 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.
Sailun Group Co Beneish M-Score vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Sailun Group Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sailun Group Co'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 Sailun Group 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 * 0.9893
+
0.528 * 1.0642
+
0.404 * 1.2515
+
0.892 * 1.1496
+
0.115 * 1
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0442
+
4.679 * -0.024665
-
0.327 * 1.0309
=
-2.35
* 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))
=
(0 / (0 + 17095.26))
/
(0 / (0 + 19841.715))
=
0
/
0
=
1
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
=
(3540.32 - 0
-
4762.384)
/
49546.714
=
-0.024665
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.
Sailun Group Co has a M-score of -2.35 suggests that the company is unlikely to be a manipulator.
Sailun Group Co (SHSE:601058) has a Beneish M-Score of -2.35 as of Jul. 28, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sailun Group Co and its competitors. According to the industry distribution chart, Sailun Group Co ranks #848 out of 1271 companies in the Vehicles & Parts industry, placing it in the top 66.7%.
Is Sailun Group Co's Beneish M-Score too high?
Sailun Group Co's current Beneish M-Score is -2.35. Based on the distribution chart, Sailun Group Co ranks #848 out of 1271 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Sailun Group Co has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sailun Group Co's Beneish M-Score compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Sailun Group Co ranks #848 out of 1271 companies for Beneish M-Score. This places Sailun Group 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 Sailun Group Co and its competitors. Sailun Group Co's current Beneish M-Score is -2.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sailun Group Co stock overvalued right now?
Based on GuruFocus' analysis, Sailun Group Co (SHSE:601058) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥18.57, compared to a current price of ¥13.96 — trading 24.8% below its estimated fair value. The current Beneish M-Score is -2.35. Sailun Group Co's overall GF Score™ is 91/100 with 4 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 Sailun Group Co (SHSE:601058), the current Beneish M-Score is -2.35 as of Jul. 28, 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 Sailun Group Co (SHSE:601058) Overvalued in 2026?
Based on GuruFocus' analysis, Sailun Group Co stock appears to be undervalued.
The current stock price of ¥13.96 is trading 24.8% below its estimated GF Value™ of ¥18.57.
GuruFocus considers Sailun Group Co to be Modestly Undervalued.
Key valuation signals for SHSE:601058:
Beneish M-Score: -2.35
GF Value™: ¥18.57 vs. price of ¥13.96 (24.8% below fair value)
No single metric tells the full story. See the SHSE:601058 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sailun Group Co Ltd is a Chinese company engaged in the research, development, and manufacturing of radial tires and its related manufacturing technology, such as management and control network systems and computer systems in China. It offers passenger car tires, card passenger tires, and special tires. The company provides tires in the car series, SUV series, racing series, truck tire series, bus tire series, and agricultural tires, among others. Its products are sold in China and other countries.
91GF Score
Get the complete analysis for SHSE:601058
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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