Samty Residential Investment (TSE:3459) Beneish M-Score: 0.00 (As of Jul. 16, 2026)

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Samty Residential Investment Corp TSE:3459

47 GF Score

Price 円96,200.00

GF Value 円121,318.61

Valuation Modestly Undervalued

5 Warning Signs

View Full Analysis

What is Samty Residential Investment Beneish M-Score?

Samty Residential Investment TSE:3459 +1.16% 47 Beneish M-Score is 0.00 as of Jul. 16, 2026. GuruFocus rates TSE:3459 with a GF Score™ of 47/100 and a GF Value™ of 円121,318.61 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 757 REITs companies, Samty Residential Investment ranks worse than 132100.26% 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.

The historical rank and industry rank for Samty Residential Investment's Beneish M-Score or its related term are showing as below:

During the past 9 years, the highest Beneish M-Score of Samty Residential Investment was -2.10. The lowest was -2.87. And the median was -2.50.

Samty Residential Investment Beneish M-Score Related Terms

Samty Residential Investment Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Samty Residential Investment'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.

Samty Residential Investment Beneish M-Score Chart

Samty Residential Investment Annual Data

Trend

Jul16

Jul17

Jul18

Jul19

Jul20

Jul21

Jul22

Jul23

Jul24

Beneish M-Score

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-2.59

-2.87

-2.50

0.00

Samty Residential Investment Semi-Annual Data
	Jul16	Jan17	Jul17	Jan18	Jul18	Jan19	Jul19	Jan20	Jul20	Jan21	Jul21	Jan22	Jul22	Jan23	Jul23	Jan24	Jul24	Jan25	Jul25	Jan26
Beneish M-Score	Get a 7-Day Free Trial															0.00	0.00	0.00	-2.56	0.00

TSE:3459 vs AVB, EQR, ESS: Beneish M-Score Comparison

For the REIT - Residential subindustry, Samty Residential Investment'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.

Samty Residential Investment Beneish M-Score vs REITs Industry

For the REITs industry and Real Estate sector, Samty Residential Investment's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Samty Residential Investment's Beneish M-Score falls into.

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47GF Score

Samty Residential Investment Corp TSE:3459

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Samty Residential Investment 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 Samty Residential Investment for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 *

0.528 *

0.404 *

0.892 *

0.115 *

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 *

4.679 *

0.327 *

This Year (Jul24) TTM:

Last Year (Jul23) TTM:

Total Receivables was 円19 Mil.
Revenue was 円11,600 Mil.
Gross Profit was 円6,675 Mil.
Total Current Assets was 円6,915 Mil.
Total Assets was 円171,178 Mil.
Property, Plant and Equipment(Net PPE) was 円163,745 Mil.
Depreciation, Depletion and Amortization(DDA) was 円2,227 Mil.
Selling, General, & Admin. Expense(SGA) was 円1,077 Mil.
Total Current Liabilities was 円16,031 Mil.
Long-Term Debt & Capital Lease Obligation was 円71,100 Mil.
Net Income was 円4,209 Mil.
Gross Profit was 円0 Mil.
Cash Flow from Operations was 円9,404 Mil.

Total Receivables was 円0 Mil.
Revenue was 円11,283 Mil.
Gross Profit was 円6,606 Mil.
Total Current Assets was 円0 Mil.
Total Assets was 円0 Mil.
Property, Plant and Equipment(Net PPE) was 円0 Mil.
Depreciation, Depletion and Amortization(DDA) was 円2,183 Mil.
Selling, General, & Admin. Expense(SGA) was 円1,038 Mil.
Total Current Liabilities was 円0 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 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)
	=	(19.496 / 11600.325)	/	(0 / 11282.991)
	=	0.001681	/	0
	=

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)
	=	(6605.911 / 11282.991)	/	(6674.746 / 11600.325)
	=	0.585475	/	0.575393
	=

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 - (6915.259 + 163744.712) / 171177.644)	/	(1 - (0 + 0) / 0)
	=	0.003024	/
	=

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
	=	11600.325	/	11282.991
	=

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))
	=	(2183.272 / (2183.272 + 0))	/	(2227.316 / (2227.316 + 163744.712))
	=	1	/	0.01342
	=

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)
	=	(1077.335 / 11600.325)	/	(1038.104 / 11282.991)
	=	0.092871	/	0.092006
	=

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)
	=	((71100 + 16031.36) / 171177.644)	/	((0 + 0) / 0)
	=	0.509011	/
	=

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
	=	(4208.551 - 0	-	9403.913)	/	171177.644
	=	-0.030351

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.

Frequently Asked Questions Learn more about Beneish M-Score →

What does a Beneish M-Score of 0.00 mean?

Samty Residential Investment (TSE:3459) has a Beneish M-Score of 0.00 as of Jul. 16, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Samty Residential Investment and its competitors. According to the industry distribution chart, Samty Residential Investment ranks #999999 out of 757 companies in the REITs industry.

Is Samty Residential Investment's Beneish M-Score too high?

Samty Residential Investment's current Beneish M-Score is 0.00. Based on the distribution chart, Samty Residential Investment ranks #999999 out of 757 companies in the REITs industry, which is in the bottom quartile relative to peers. Overall, Samty Residential Investment has a GF Score™ of 47/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.

How does Samty Residential Investment's Beneish M-Score compare to AVB and EQR?

According to the REITs industry distribution chart, Samty Residential Investment ranks #999999 out of 757 companies for Beneish M-Score. This places Samty Residential Investment 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 REITs company?

A good Beneish M-Score depends on the REITs 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 Samty Residential Investment and its competitors. Samty Residential Investment's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Samty Residential Investment stock overvalued right now?

Based on GuruFocus' analysis, Samty Residential Investment (TSE:3459) is currently considered Modestly Undervalued. The stock's GF Value™ is 円121,318.61, compared to a current price of 円96,200.00 — trading 20.7% below its estimated fair value. The current Beneish M-Score is 0.00. Samty Residential Investment's overall GF Score™ is 47/100 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 Samty Residential Investment (TSE:3459), the current Beneish M-Score is 0.00 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.

Is Samty Residential Investment (TSE:3459) Overvalued in 2026?

Based on GuruFocus' analysis, Samty Residential Investment stock appears to be undervalued. The current stock price of 円96,200.00 is trading 20.7% below its estimated GF Value™ of 円121,318.61. GuruFocus considers Samty Residential Investment to be Modestly Undervalued.

Key valuation signals for TSE:3459:

Beneish M-Score: 0.00
GF Value™: 円121,318.61 vs. price of 円96,200.00 (20.7% below fair value)
GF Score™: 47/100 with 5 warning signs

No single metric tells the full story. See the TSE:3459 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Samty Residential Investment Business Description

Industry Real Estate REITs

Comparable Companies TSE:8979 TSE:8986 TSE:3282 TSE:3226 AVB EQR ESS INVH MAA SUI UDR ELS AMH CPT JAN MRP DFM:DUBAIRESI IRT TSX:CAR.UN TSE:3269

Address 1-8-3, Marunouchi Chiyoda-ku, Tokyo, JPN, 100-0005

Website http://www.samty-residential.com

Samty Residential Investment Corp is a Japanese real estate investment trust. The company invests in portfolio of residential real estate properties including single type, compact type and family type residential units.

47GF Score

Get the complete analysis for TSE:3459

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円96,200.00

Price

円121,318.61

GF Value

View TSE:3459 Analysis

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