Scoring methodology

Business Quality and Future Potential score.

Beyond Our Gallery uses a fixed 100-point framework that favours demonstrated financial quality while still giving meaningful weight to future opportunities.

40%Financial Strength
20%Market Position
25%Growth Opportunities
15%Risk Resilience

Overview

The overall score is a fixed 100-point Business Quality and Future Potential score. It is designed to compare SGX-listed art, media, attractions and live entertainment businesses on evidence rather than excitement alone.

The framework uses Risk Resilience instead of Risk Exposure, so a higher score is always better and users do not have to interpret that category in reverse.

CategoryWeight
Financial Strength40%
Market Position20%
Growth Opportunities25%
Risk Resilience15%
Total100%

1. Recommended component weights

CategoryComponentWeight
Financial StrengthFive-year revenue CAGR6%
Financial StrengthNet profit margin7%
Financial StrengthROIC/ROE9%
Financial StrengthCash-flow stability9%
Financial StrengthBalance-sheet strength9%
Market PositionBrand recognition2%
Market PositionCompetitive advantage7%
Market PositionMarket share4%
Market PositionCustomer relationships5%
Market PositionGeographic reach2%
Growth OpportunitiesIndustry growth potential6%
Growth OpportunitiesTechnology adoption4%
Growth OpportunitiesNew-market expansion6%
Growth OpportunitiesRevenue diversification5%
Growth OpportunitiesStrategic partnerships4%
Risk ResilienceEconomic resilience3%
Risk ResilienceCustomer diversification4%
Risk ResilienceTechnological resilience3%
Risk ResilienceRegulatory resilience2%
Risk ResilienceOperational resilience3%

This deliberately gives more weight to ROIC, cash flow, balance sheets and competitive advantages than to brand recognition or announced partnerships. Otherwise, companies with exciting narratives could outrank businesses with much stronger underlying economics.

2. Calculation method

Every component is scored from 0 to 5.

ScoreMeaning
5Exceptional
4Strong
3Satisfactory
2Weak
1Very weak
0Materially adverse
Overall Score = sum(Component Weight x Component Score / 5)

For example, a company scoring 4/5 for ROIC receives 9 x 4/5 = 7.2 points. Publish the final score to one decimal place, not two, because several components necessarily involve judgement.

3. Financial-strength hard lines

Use five-year medians where possible and remove clearly identified exceptional gains, impairments and discontinued operations.

Component543210
Five-year revenue CAGR≥15%10-14.9%5-9.9%0-4.9%-5-0%Below -5%
Median net margin≥20%12-19.9%7-11.9%3-6.9%0-2.9%Negative
Median ROIC≥20%15-19.9%10-14.9%6-9.9%0-5.9%Negative
For banks, insurers and REITs, this framework would require a separate financial model. ROE, capital adequacy, book value, occupancy and interest coverage are not directly comparable with ordinary operating companies.

Cash-flow stability

ScoreHard line
5Positive free cash flow in 5/5 years and median cash conversion of at least 100%
4Positive FCF in 5/5 years with 80-99% conversion, or 4/5 years with at least 100% conversion
3Positive FCF in 4/5 years and 70-99% conversion
2Positive FCF in 3/5 years or 50-69% conversion
1Positive FCF in only 1-2 years or conversion below 50%
0No positive FCF years or persistently negative operating cash flow
Cash conversion = Operating Cash Flow / Adjusted Net Profit

Balance-sheet strength

Use the weaker result from net debt/EBITDA and interest coverage.

ScoreNet debt/EBITDA and interest coverage
5Net cash, adequate liquidity and interest coverage above 10x
4Below 1x debt/EBITDA and coverage above 8x
31-2x and coverage of 4-8x
22-3x and coverage of 2.5-4x
13-4x or coverage of 1.5-2.5x
0Above 4x, coverage below 1.5x, covenant breach or going-concern concern

For net margin and ROIC, blend the absolute result with the company's industry position.

Final Metric Score = 60% absolute score + 40% peer-percentile score

This prevents a structurally low-margin industry such as contracting or retail from being unfairly compared with an asset-light software company.

4. Market-position hard lines

Brand recognition

Award one point for each evidenced condition.

  • Independent brand recognition, rankings or awards.
  • Top-three recognition within its principal niche.
  • Evidence that customers specifically select the company because of its brand.
  • Sustained pricing premium or stronger demand than close competitors.
  • Recognition across more than one meaningful market.

For a B2B company such as Kingsmen, reputation among clients and tender invitations should replace consumer-awareness surveys.

Competitive advantage

Award one point for each.

  • An identifiable moat: cost advantage, IP, switching costs, network effects, scale, proprietary data or specialised expertise.
  • A relevant KPI at least 20% better than the peer median.
  • Evidence that the advantage has persisted for at least three years.
  • The advantage would be expensive or take more than three years to reproduce.
  • ROIC exceeded estimated cost of capital by at least five percentage points in three of the last five years.

This receives the largest market-position weight because it is more consequential than simple brand visibility.

Market share

ScoreHard line
5Ranked first or second and gained at least two percentage points in three years
4Top three and stable or gaining share
3Top five, or share broadly stable
2Smaller participant but gaining at least two percentage points
1Small and stagnant or gradually losing share
0Lost more than five percentage points or exited a core market

Customer relationships

Use retention, renewal or repeat-purchase data, whichever best suits the business.

ScoreRetention or repeat/recurring revenue
5≥95% retention or ≥80% repeat/recurring revenue
4≥90% or ≥65%
3≥80% or ≥50%
2≥70% or ≥30%
1Below those levels
0Severe churn or loss of several major customers

Long contracts, growing order books and measurable increases in customer spending can justify one additional point, capped at 5.

Geographic reach

ScoreHard line
5At least three regions and no country contributes over 40% of revenue
4At least three regions and no country contributes over 60%
3At least two meaningful countries, with foreign revenue above 25%
2Foreign revenue of 10-25%
1Home market contributes over 90%
0Dependence on one site or location with no credible expansion route

5. Growth-opportunity hard lines

Industry growth potential

Use at least two credible external forecasts and take the more conservative estimate.

ScoreForecast three-to-five-year industry CAGR
5≥12%
48-11.9%
34-7.9%
21-3.9%
10-0.9%
0Contracting industry

Technology adoption

Award one point for each.

  • Technology has moved beyond a pilot into normal operations.
  • It affects at least 25% of transactions, employees or core processes.
  • Management reports a quantified revenue or cost benefit of at least 3%.
  • The company possesses proprietary data, IP or difficult-to-reproduce integrations.
  • Benefits have persisted or increased for at least two years.

Technology should only score highly when it creates an economic benefit, not merely because management mentions AI or digitalisation.

New-market expansion

Award one point for each.

  • The new market is clearly defined and independently sized.
  • Management has committed capital and personnel.
  • The product or operation has already launched.
  • It generates at least 5% of revenue, or its contracted pipeline exceeds 10% of current revenue.
  • Early customers demonstrate positive unit economics or repeat purchases.

Revenue diversification

Define a meaningful segment as one generating at least 10% of revenue.

ScoreLargest revenue segment
5Below 35%, with at least three meaningful segments
435-49%
350-64%
265-79%
180-90%
0Above 90% and the dominant segment is declining

Strategic partnerships

Award one point for each.

  • A binding commercial agreement rather than an MOU.
  • A credible partner with relevant capabilities or distribution.
  • The joint offering has launched.
  • Quantified revenue, savings or pipeline equal to at least 2% of revenue.
  • The partnership is exclusive, renewed, scalable or contributes over 5% of revenue.

6. Risk-resilience hard lines

Economic resilience

Use the company's worst year during the most recent genuine industry downturn.

ScoreWorst annual revenue decline
5Below 5% and remained profitable
45-10% and remained profitable
310-20%
220-30% or one loss-making year
1Above 30% or two loss-making years
0Required emergency financing, breached covenants or faced insolvency

Customer diversification

ScoreLargest customer / top five customers
5Below 10% / below 25%
4Below 15% / below 35%
3Below 20% / below 50%
220-30% / 50-65%
130-50% / above 65%
0One customer contributes over 50%

A mass-market consumer company with thousands of unrelated customers would normally score 5.

Technological resilience

Award one point for each.

  • Less than half of revenue is vulnerable to foreseeable substitution.
  • A response product or technology has already launched.
  • Technology investment is at least comparable with peers.
  • The company's principal customer value cannot be cheaply automated or replicated.
  • Technological change is already producing revenue or measurable savings.

This differs from Technology Adoption: adoption measures upside, while resilience measures the danger of being displaced.

Regulatory resilience

Award one point for each.

  • No dependence on a single irreplaceable licence.
  • No unresolved material regulatory investigation.
  • Less than 30% of revenue is exposed to a significant proposed rule change.
  • Operations are diversified across regulatory regimes.
  • At least three years without a material compliance failure.

Operational resilience

Award one point for each.

  • No single site produces over 40% of output or revenue.
  • No irreplaceable supplier provides over 25% of critical inputs.
  • Tested business-continuity and cybersecurity procedures.
  • No material safety, cyber or operational incident in three years.
  • Adequate insurance, backup capacity and management succession.

7. Score interpretation

85-100Exceptional
70-84.9Strong
55-69.9Satisfactory
40-54.9Weak
<40Fragile

These labels describe the company. They do not automatically imply buy, hold or sell.

Evidence grade

GradeEvidence standard
AAt least 85% of weighted evidence is audited or independently verified.
B70-84% is verified.
CBelow 70%; score is provisional.

If information is unavailable, assign 2/5 and mark it as undisclosed, rather than silently assuming either average performance or failure.

This score remains separate from valuation. It answers, "How strong is the business and its future potential?" It does not answer, "Is the share attractively priced today?" Beyond Our Gallery could later add a separate valuation score based on free-cash-flow yield, valuation against peers and history, and reverse-DCF expectations. That separation makes the system more intellectually credible.