YAAS (Youxin Technology) Beneish M-Score: -2.30 (As of Aug. 16, 2026)

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YAAS Youxin Technology Ltd YAAS
12 GF Score
Price $2.87
! 4 Warning Signs
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What is Youxin Technology Beneish M-Score?

Youxin Technology YAAS +1.79% 12 Beneish M-Score is -2.30 as of Aug. 16, 2026. GuruFocus rates YAAS with a GF Score™ of 12/100. The stock has 4 warning signs investors should review. Among 2,634 Software companies, Youxin Technology ranks worse than 64.39% 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 -2.3 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Youxin Technology's Beneish M-Score or its related term are showing as below:

YAAS' s Beneish M-Score Range Over the Past 10 Years
Min: -5.02   Med: -2.3   Max: -1.29
Current: -2.3

During the past 5 years, the highest Beneish M-Score of Youxin Technology was -1.29. The lowest was -5.02. And the median was -2.30.

Youxin Technology Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Youxin Technology'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.

Youxin Technology Beneish M-Score Chart

Youxin Technology Annual Data
Trend Sep21 Sep22 Sep23 Sep24 Sep25
Beneish M-Score
0.00 0.00 -1.29 -5.02 -2.30

Youxin Technology Semi-Annual Data
Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only -1.29 0.00 -5.02 0.00 -2.30

YAAS vs FALC, INUV, NXPL: Beneish M-Score Comparison

For the Software - Application subindustry, Youxin Technology'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.

Youxin Technology Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Youxin Technology's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Youxin Technology's Beneish M-Score falls into.


YAAS
12GF Score
Youxin Technology Ltd YAAS
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Youxin Technology 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 Youxin Technology 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 * 1.2615+0.528 * 1.9656+0.404 * 0.0402+0.892 * 1.0345+0.115 * 1.3319
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 4.7134+4.679 * 0.016977-0.327 * 0.0626
=-2.30

* 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 (Sep25) TTM:Last Year (Sep24) TTM:
Total Receivables was $0.23 Mil.
Revenue was $0.54 Mil.
Gross Profit was $0.18 Mil.
Total Current Assets was $10.48 Mil.
Total Assets was $10.78 Mil.
Property, Plant and Equipment(Net PPE) was $0.08 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.04 Mil.
Selling, General, & Admin. Expense(SGA) was $2.88 Mil.
Total Current Liabilities was $2.55 Mil.
Long-Term Debt & Capital Lease Obligation was $0.04 Mil.
Net Income was $-9.65 Mil.
Gross Profit was $-5.92 Mil.
Cash Flow from Operations was $-3.91 Mil.
 Total Receivables was $0.18 Mil.
Revenue was $0.52 Mil.
Gross Profit was $0.34 Mil.
Total Current Assets was $0.34 Mil.
Total Assets was $0.96 Mil.
Property, Plant and Equipment(Net PPE) was $0.13 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.11 Mil.
Selling, General, & Admin. Expense(SGA) was $0.59 Mil.
Total Current Liabilities was $3.59 Mil.
Long-Term Debt & Capital Lease Obligation was $0.08 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)
=(0.231 / 0.539) / (0.177 / 0.521)
=0.428571 / 0.339731
=1.2615

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)
=(0.342 / 0.521) / (0.18 / 0.539)
=0.65643 / 0.333952
=1.9656

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 - (10.477 + 0.081) / 10.779) / (1 - (0.342 + 0.127) / 0.958)
=0.020503 / 0.510438
=0.0402

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
=0.539 / 0.521
=1.0345

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))
=(0.109 / (0.109 + 0.127)) / (0.043 / (0.043 + 0.081))
=0.461864 / 0.346774
=1.3319

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)
=(2.877 / 0.539) / (0.59 / 0.521)
=5.337662 / 1.132438
=4.7134

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)
=((0.035 + 2.554) / 10.779) / ((0.083 + 3.59) / 0.958)
=0.240189 / 3.834029
=0.0626

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
=(-9.646 - -5.915 - -3.914) / 10.779
=0.016977

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.

Youxin Technology has a M-score of -2.30 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 -2.30 mean?
Youxin Technology (YAAS) has a Beneish M-Score of -2.30 as of Aug. 16, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Youxin Technology and its competitors. According to the industry distribution chart, Youxin Technology ranks #1696 out of 2634 companies in the Software industry, placing it in the top 64.4%.
Is Youxin Technology's Beneish M-Score too high?
Youxin Technology's current Beneish M-Score is -2.30. Based on the distribution chart, Youxin Technology ranks #1696 out of 2634 companies in the Software industry, which is below the industry midpoint. Overall, Youxin Technology has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Youxin Technology's Beneish M-Score compare to FALC and INUV?
According to the Software industry distribution chart, Youxin Technology ranks #1696 out of 2634 companies for Beneish M-Score. This places Youxin Technology 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 Software company?
A good Beneish M-Score depends on the Software 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 Youxin Technology and its competitors. Youxin Technology's current Beneish M-Score is -2.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Youxin Technology stock overvalued right now?
Youxin Technology (YAAS) has a current Beneish M-Score of -2.30. The current Beneish M-Score is -2.30. Youxin Technology's overall GF Score™ is 12/100 with 4 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 Youxin Technology (YAAS), the current Beneish M-Score is -2.30 as of Aug. 16, 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.

Youxin Technology Business Description

Address No. 122 Huangpu Avenue West, Room 1005, 1006, 1007, Tianhe District, Guangdong Province, Guangzhou, CHN, 510000
Youxin Technology Ltd is a SaaS and PaaS provider committed to helping retail enterprises digitally transform their businesses to develop, use and control business applications without the need to purchase complex IT infrastructure. The company leverages the technologies used to develop its PaaS platform to standardize customized customer relationship management, or CRM, services to its clients that seamlessly connect all levels of the retail chain from management teams to customers. Its products give its retail clients a comprehensive view of their business operations in real-time on multiple interfaces, allowing them to make critical business decisions anytime and anywhere. Geographically operates in PRC, Hong Kong, and Cayman Island.
12GF Score

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

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