Sunsuria BhdXKLS:3743 39 Beneish M-Score is -3.09 as of Jun. 26, 2026. GuruFocus rates XKLS:3743 with a GF Score™ of 39/100 and a GF Value™ of RM0.42 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 1,682 Real Estate companies, Sunsuria Bhd ranks better than 86.27% 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 -3.09 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Sunsuria Bhd's Beneish M-Score or its related term are showing as below:
XKLS:3743'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.28 Med: -2.03 Max: 1.32
Current: -3.09
During the past 13 years, the highest Beneish M-Score of Sunsuria Bhd was 1.32. The lowest was -3.28. And the median was -2.03.
Sunsuria Bhd Beneish M-Score Related Terms
Sunsuria Bhd Beneish M-Score Historical Data
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The historical data trend for Sunsuria Bhd'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.
Sunsuria Bhd Beneish M-Score Competitor Comparison
For the Real Estate - Development subindustry, Sunsuria Bhd'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.
Sunsuria Bhd Beneish M-Score vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Sunsuria Bhd's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sunsuria Bhd'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 Sunsuria Bhd 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 * 0.7727
+
0.528 * 1.0362
+
0.404 * 1.1094
+
0.892 * 0.8584
+
0.115 * 0.8639
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0103
+
4.679 * -0.069502
-
0.327 * 0.975
=
-3.09
* 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))
=
(8.05 / (8.05 + 131.298))
/
(9.943 / (9.943 + 138.751))
=
0.057769
/
0.066869
=
0.8639
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
=
(27.276 - 0
-
191.443)
/
2362.044
=
-0.069502
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.
Sunsuria Bhd has a M-score of -3.09 suggests that the company is unlikely to be a manipulator.
Sunsuria Bhd (XKLS:3743) has a Beneish M-Score of -3.09 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sunsuria Bhd and its competitors. According to the industry distribution chart, Sunsuria Bhd ranks #231 out of 1682 companies in the Real Estate industry, placing it in the top 13.7%.
Is Sunsuria Bhd's Beneish M-Score too high?
Sunsuria Bhd's current Beneish M-Score is -3.09. Based on the distribution chart, Sunsuria Bhd ranks #231 out of 1682 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, Sunsuria Bhd has a GF Score™ of 39/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sunsuria Bhd's Beneish M-Score compare to competitors?
According to the Real Estate industry distribution chart, Sunsuria Bhd ranks #231 out of 1682 companies for Beneish M-Score. This places Sunsuria Bhd in the top 14% 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 Real Estate company?
A good Beneish M-Score depends on the Real Estate 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 Sunsuria Bhd and its competitors. Sunsuria Bhd's current Beneish M-Score is -3.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunsuria Bhd stock overvalued right now?
Based on GuruFocus' analysis, Sunsuria Bhd (XKLS:3743) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.42, compared to a current price of RM0.29 — trading 31% below its estimated fair value. The current Beneish M-Score is -3.09. Sunsuria Bhd's overall GF Score™ is 39/100 with 8 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 Sunsuria Bhd (XKLS:3743), the current Beneish M-Score is -3.09 as of Jun. 26, 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 Sunsuria Bhd (XKLS:3743) Overvalued in 2026?
Based on GuruFocus' analysis, Sunsuria Bhd stock appears to be undervalued.
The current stock price of RM0.29 is trading 31% below its estimated GF Value™ of RM0.42.
GuruFocus considers Sunsuria Bhd to be Possible Value Trap.
Key valuation signals for XKLS:3743:
Beneish M-Score: -3.09
GF Value™: RM0.42 vs. price of RM0.29 (31% below fair value)
No single metric tells the full story. See the XKLS:3743 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sunsuria Bhd is an investment holding company. It operates in five main business segments as follows: i) Property development: undertakes the development of commercial and residential properties. ii) Construction: undertakes the construction activities. iii) Healthcare: trading of pharmaceutical and medical goods, healthcare related products and operation of integrated healthcare centre. iv) Education: provision of educational services. v) Investment holding and others: investment activities, provision of management services and others. The majority of the company's revenue is derived from the Property development segment. Geographically, it operates only in Malaysia.
39GF Score
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