Grand Central Enterprises Bhd (XKLS:5592) Beneish M-Score: 0.00 (As of Jul. 05, 2026)


XKLS:5592 Grand Central Enterprises Bhd XKLS:5592
43 GF Score
Price RM0.28
GF Value RM0.41
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Grand Central Enterprises Bhd Beneish M-Score?

Grand Central Enterprises Bhd XKLS:5592 -5.08% 43 Beneish M-Score is 0.00 as of Jul. 05, 2026. GuruFocus rates XKLS:5592 with a GF Score™ of 43/100 and a GF Value™ of RM0.41 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 823 Travel & Leisure companies, Grand Central Enterprises Bhd ranks worse than 121506.56% 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 Grand Central Enterprises Bhd's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Grand Central Enterprises Bhd was 0.47. The lowest was -2.88. And the median was -1.21.

Grand Central Enterprises Bhd Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Grand Central Enterprises 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.

Grand Central Enterprises Bhd Beneish M-Score Chart

Grand Central Enterprises Bhd Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Grand Central Enterprises Bhd Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

XKLS:5592 vs MAR, HLT, H: Beneish M-Score Comparison

For the Lodging subindustry, Grand Central Enterprises 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.

Grand Central Enterprises Bhd Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Grand Central Enterprises Bhd's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Grand Central Enterprises Bhd's Beneish M-Score falls into.


XKLS:5592
43GF Score
Grand Central Enterprises Bhd XKLS:5592
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grand Central Enterprises Bhd 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 Grand Central Enterprises 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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.

This Year (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was RM2.10 Mil.
Revenue was RM27.87 Mil.
Gross Profit was RM11.73 Mil.
Total Current Assets was RM41.83 Mil.
Total Assets was RM173.58 Mil.
Property, Plant and Equipment(Net PPE) was RM131.74 Mil.
Depreciation, Depletion and Amortization(DDA) was RM4.73 Mil.
Selling, General, & Admin. Expense(SGA) was RM0.00 Mil.
Total Current Liabilities was RM4.35 Mil.
Long-Term Debt & Capital Lease Obligation was RM0.00 Mil.
Net Income was RM-3.65 Mil.
Gross Profit was RM0.00 Mil.
Cash Flow from Operations was RM-0.69 Mil.
 Total Receivables was RM2.67 Mil.
Revenue was RM26.81 Mil.
Gross Profit was RM11.26 Mil.
Total Current Assets was RM46.08 Mil.
Total Assets was RM177.05 Mil.
Property, Plant and Equipment(Net PPE) was RM130.97 Mil.
Depreciation, Depletion and Amortization(DDA) was RM6.34 Mil.
Selling, General, & Admin. Expense(SGA) was RM0.00 Mil.
Total Current Liabilities was RM3.93 Mil.
Long-Term Debt & Capital Lease Obligation was RM0.00 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)
=(2.099 / 27.865) / (2.67 / 26.805)
=0.075327 / 0.099608
=

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)
=(11.255 / 26.805) / (11.725 / 27.865)
=0.419884 / 0.420779
=

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 - (41.834 + 131.742) / 173.576) / (1 - (46.079 + 130.966) / 177.045)
=0 / -0
=

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
=27.865 / 26.805
=

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))
=(6.336 / (6.336 + 130.966)) / (4.733 / (4.733 + 131.742))
=0.046146 / 0.03468
=

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)
=(0 / 27.865) / (0 / 26.805)
=0 / 0
=

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)
=((0 + 4.354) / 173.576) / ((0 + 3.928) / 177.045)
=0.025084 / 0.022186
=

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
=(-3.65 - 0 - -0.686) / 173.576
=-0.017076

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?
Grand Central Enterprises Bhd (XKLS:5592) has a Beneish M-Score of 0.00 as of Jul. 05, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Grand Central Enterprises Bhd and its competitors. According to the industry distribution chart, Grand Central Enterprises Bhd ranks #999999 out of 823 companies in the Travel & Leisure industry.
Is Grand Central Enterprises Bhd's Beneish M-Score too high?
Grand Central Enterprises Bhd's current Beneish M-Score is 0.00. Based on the distribution chart, Grand Central Enterprises Bhd ranks #999999 out of 823 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Grand Central Enterprises Bhd has a GF Score™ of 43/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grand Central Enterprises Bhd's Beneish M-Score compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Grand Central Enterprises Bhd ranks #999999 out of 823 companies for Beneish M-Score. This places Grand Central Enterprises 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 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 Grand Central Enterprises Bhd and its competitors. Grand Central Enterprises Bhd'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 Grand Central Enterprises Bhd stock overvalued right now?
Based on GuruFocus' analysis, Grand Central Enterprises Bhd (XKLS:5592) is currently considered Significantly Undervalued. The stock's GF Value™ is RM0.41, compared to a current price of RM0.28 — trading 31.7% below its estimated fair value. The current Beneish M-Score is 0.00. Grand Central Enterprises Bhd's overall GF Score™ is 43/100 with 1 warning sign 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 Grand Central Enterprises Bhd (XKLS:5592), the current Beneish M-Score is 0.00 as of Jul. 05, 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 Grand Central Enterprises Bhd (XKLS:5592) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Central Enterprises Bhd stock appears to be undervalued. The current stock price of RM0.28 is trading 31.7% below its estimated GF Value™ of RM0.41. GuruFocus considers Grand Central Enterprises Bhd to be Significantly Undervalued.

Key valuation signals for XKLS:5592:

  • Beneish M-Score: 0.00
  • GF Value™: RM0.41 vs. price of RM0.28 (31.7% below fair value)
  • GF Score™: 43/100 with 1 warning sign

No single metric tells the full story. See the XKLS:5592 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Grand Central Enterprises Bhd Business Description

Address Jalan Belia / Jalan Raja Laut, 10th Floor, Hotel Grand Continental, Kuala Lumpur, SGR, MYS, 50350
Grand Central Enterprises Bhd is engaged in all aspects of the hotel business, service apartments, provision of limousine services and hotel management. The Group currently owns and manages five hotels under the Hotel Grand Continental brand, and manages Hotel Grand Crystal, which is owned by an affiliated company, Hotel Grand Central Limited, Singapore. The Group's business is operated entirely within Malaysia.
43GF Score

Get the complete analysis for XKLS:5592

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

RM0.28
Price
RM0.41
GF Value