Everwoods Green Resources and Holdings (PHS:EGRN) Beneish M-Score: -2.16 (As of Jun. 27, 2026)


What is Everwoods Green Resources and Holdings Beneish M-Score?

Everwoods Green Resources and Holdings PHS:EGRN Beneish M-Score is -2.16 as of Jun. 27, 2026. The stock has 3 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Everwoods Green Resources and Holdings ranks worse than 73.45% 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 -2.16 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Everwoods Green Resources and Holdings's Beneish M-Score or its related term are showing as below:

PHS:EGRN' s Beneish M-Score Range Over the Past 10 Years
Min: -3.08   Med: -0.32   Max: 61.29
Current: -2.16

During the past 13 years, the highest Beneish M-Score of Everwoods Green Resources and Holdings was 61.29. The lowest was -3.08. And the median was -0.32.

Everwoods Green Resources and Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Everwoods Green Resources and Holdings'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.

Everwoods Green Resources and Holdings Beneish M-Score Chart

Everwoods Green Resources and Holdings 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 61.29 -0.32 0.19 -2.16

Everwoods Green Resources and Holdings 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 -2.16 0.00

PHS:EGRN vs ADM, BG, TSN: Beneish M-Score Comparison

For the Farm Products subindustry, Everwoods Green Resources and Holdings'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.

Everwoods Green Resources and Holdings Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Everwoods Green Resources and Holdings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Everwoods Green Resources and Holdings's Beneish M-Score falls into.


Everwoods Green Resources and Holdings 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 Everwoods Green Resources and Holdings 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 * 1.2779+0.528 * 0.7863+0.404 * 0.999+0.892 * 0.9888+0.115 * 0.5326
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1218+4.679 * 0.029008-0.327 * 0.6263
=-2.16

* 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 ₱26.52 Mil.
Revenue was ₱11.79 Mil.
Gross Profit was ₱2.65 Mil.
Total Current Assets was ₱27.47 Mil.
Total Assets was ₱3,906.23 Mil.
Property, Plant and Equipment(Net PPE) was ₱2.14 Mil.
Depreciation, Depletion and Amortization(DDA) was ₱0.62 Mil.
Selling, General, & Admin. Expense(SGA) was ₱6.27 Mil.
Total Current Liabilities was ₱17.27 Mil.
Long-Term Debt & Capital Lease Obligation was ₱12.77 Mil.
Net Income was ₱100.08 Mil.
Gross Profit was ₱0.00 Mil.
Cash Flow from Operations was ₱-13.23 Mil.
 Total Receivables was ₱20.99 Mil.
Revenue was ₱11.92 Mil.
Gross Profit was ₱2.11 Mil.
Total Current Assets was ₱22.17 Mil.
Total Assets was ₱3,794.03 Mil.
Property, Plant and Equipment(Net PPE) was ₱2.76 Mil.
Depreciation, Depletion and Amortization(DDA) was ₱0.37 Mil.
Selling, General, & Admin. Expense(SGA) was ₱5.65 Mil.
Total Current Liabilities was ₱19.89 Mil.
Long-Term Debt & Capital Lease Obligation was ₱26.70 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)
=(26.517 / 11.791) / (20.985 / 11.924)
=2.248919 / 1.759896
=1.2779

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)
=(2.108 / 11.924) / (2.651 / 11.791)
=0.176786 / 0.224832
=0.7863

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 - (27.474 + 2.143) / 3906.232) / (1 - (22.165 + 2.76) / 3794.032)
=0.992418 / 0.99343
=0.999

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
=11.791 / 11.924
=0.9888

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))
=(0.373 / (0.373 + 2.76)) / (0.617 / (0.617 + 2.143))
=0.119055 / 0.223551
=0.5326

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)
=(6.271 / 11.791) / (5.653 / 11.924)
=0.531846 / 0.474086
=1.1218

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)
=((12.768 + 17.271) / 3906.232) / ((26.698 + 19.886) / 3794.032)
=0.00769 / 0.012278
=0.6263

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
=(100.082 - 0 - -13.231) / 3906.232
=0.029008

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.

Everwoods Green Resources and Holdings has a M-score of -2.16 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.16 mean?
Everwoods Green Resources and Holdings (PHS:EGRN) has a Beneish M-Score of -2.16 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Everwoods Green Resources and Holdings and its competitors. According to the industry distribution chart, Everwoods Green Resources and Holdings ranks #1358 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 73.4%.
Is Everwoods Green Resources and Holdings' Beneish M-Score too high?
Everwoods Green Resources and Holdings' current Beneish M-Score is -2.16. Based on the distribution chart, Everwoods Green Resources and Holdings ranks #1358 out of 1849 companies in the Consumer Packaged Goods industry, which is below the industry midpoint.
How does Everwoods Green Resources and Holdings' Beneish M-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Everwoods Green Resources and Holdings ranks #1358 out of 1849 companies for Beneish M-Score. This places Everwoods Green Resources and Holdings 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 Everwoods Green Resources and Holdings and its competitors. Everwoods Green Resources and Holdings's current Beneish M-Score is -2.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everwoods Green Resources and Holdings stock overvalued right now?
Everwoods Green Resources and Holdings (PHS:EGRN) has a current Beneish M-Score of -2.16. The current Beneish M-Score is -2.16. 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 Everwoods Green Resources and Holdings (PHS:EGRN), the current Beneish M-Score is -2.16 as of Jun. 27, 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.

Everwoods Green Resources and Holdings Business Description

Address 1129 Natividad Lopez Street, 3rd Floor, Manila Real Residences, Ermita, Manila, RIZ, PHL, 1000
Everwoods Green Resources and Holdings Inc, through its subsidiaries, is engaged in the eco-tourism and agricultural production of high-value crops and orchids.