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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 -2.4 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for SD Guthrie Bhd's Beneish M-Score or its related term are showing as below:
XKLS:5285'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.92 Med: -2.49 Max: -2.36
Current: -2.4
During the past 12 years, the highest Beneish M-Score of SD Guthrie Bhd was -2.36. The lowest was -2.92. And the median was -2.49.
The historical data trend for SD Guthrie 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.
For the Packaged Foods subindustry, SD Guthrie 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.
SD Guthrie Bhd Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, SD Guthrie Bhd's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where SD Guthrie 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 SD Guthrie 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 * 1.1049
+
0.528 * 0.9953
+
0.404 * 0.9408
+
0.892 * 1.0536
+
0.115 * 1.0029
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.6435
+
4.679 * -0.021748
-
0.327 * 1.0032
=
-2.40
* 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))
=
(1452.753 / (1452.753 + 21324.018))
/
(1439.221 / (1439.221 + 21191.274))
=
0.063782
/
0.063597
=
1.0029
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
=
(2627.338 - 0
-
3317.676)
/
31742.903
=
-0.021748
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.
SD Guthrie Bhd has a M-score of -2.40 suggests that the company is unlikely to be a manipulator.
SD Guthrie Bhd (XKLS:5285) has a Beneish M-Score of -2.40 as of Aug. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SD Guthrie Bhd and its competitors. According to the industry distribution chart, SD Guthrie Bhd ranks #1112 out of 1854 companies in the Consumer Packaged Goods industry, placing it in the top 60%.
Is SD Guthrie Bhd's Beneish M-Score too high?
SD Guthrie Bhd's current Beneish M-Score is -2.40. Based on the distribution chart, SD Guthrie Bhd ranks #1112 out of 1854 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, SD Guthrie Bhd has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SD Guthrie Bhd's Beneish M-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, SD Guthrie Bhd ranks #1112 out of 1854 companies for Beneish M-Score. This places SD Guthrie Bhd 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 SD Guthrie Bhd and its competitors. SD Guthrie Bhd's current Beneish M-Score is -2.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SD Guthrie Bhd stock overvalued right now?
Based on GuruFocus' analysis, SD Guthrie Bhd (XKLS:5285) is currently considered Modestly Overvalued. The stock's GF Value™ is RM5.13, compared to a current price of RM6.57 — trading 28.1% above its estimated fair value. The current Beneish M-Score is -2.40. SD Guthrie Bhd's overall GF Score™ is 76/100 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 SD Guthrie Bhd (XKLS:5285), the current Beneish M-Score is -2.40 as of Aug. 02, 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 SD Guthrie Bhd (XKLS:5285) Overvalued in 2026?
Based on GuruFocus' analysis, SD Guthrie Bhd stock appears to be overvalued.
The current stock price of RM6.57 is trading 28.1% above its estimated GF Value™ of RM5.13.
GuruFocus considers SD Guthrie Bhd to be Modestly Overvalued.
Key valuation signals for XKLS:5285:
Beneish M-Score: -2.40
GF Value™: RM5.13 vs. price of RM6.57 (28.1% above fair value)
No single metric tells the full story. See the XKLS:5285 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SD Guthrie Bhd is a palm oil plantation company. It is engaged in oil palm cultivation, harvesting, and milling in Malaysia. The principal activities of the Company consist of the production, processing, refining, and sales of palm oil and palm kernel oil, manufacturing and marketing of specialty fats and edible oils, rubber, and other palm oil-related products, and investment holding. The company's segments include Upstream Malaysia, Upstream Indonesia, Upstream Papua New Guinea and the Solomon Islands, Renewable energy, Industrial development, Downstream, and Other operations. It generates maximum revenue from the Downstream segment. Geographically, it derives a majority of its revenue from Malaysia and also has a presence in Europe, India, Indonesia, Thailand, and Other countries.
76GF Score
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