YBGJ (Yubo International Biotech) Beneish M-Score: 0.00 (As of Jun. 27, 2026)


What is Yubo International Biotech Beneish M-Score?

Yubo International Biotech YBGJ +30.43% Beneish M-Score is 0.00 as of Jun. 27, 2026. The stock has 2 warning signs investors should review. Among 766 Medical Devices & Instruments companies, Yubo International Biotech ranks worse than 130548.17% 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 Yubo International Biotech's Beneish M-Score or its related term are showing as below:

During the past 6 years, the highest Beneish M-Score of Yubo International Biotech was 181.41. The lowest was -4.72. And the median was -1.52.

Yubo International Biotech Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Yubo International Biotech'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.

Yubo International Biotech Beneish M-Score Chart

Yubo International Biotech Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 0.45 -0.45 181.41 -2.34

Yubo International Biotech 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 -2.34 0.00

YBGJ vs ECIA, GCTK, RSCF: Beneish M-Score Comparison

For the Medical Instruments & Supplies subindustry, Yubo International Biotech'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.

Yubo International Biotech Beneish M-Score vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Yubo International Biotech's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Yubo International Biotech's Beneish M-Score falls into.


Yubo International Biotech 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 Yubo International Biotech 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $0.43 Mil.
Revenue was 0 + 0.012 + 0 + 0 = $0.01 Mil.
Gross Profit was 0 + 0.008 + 0 + 0 = $0.01 Mil.
Total Current Assets was $0.60 Mil.
Total Assets was $0.71 Mil.
Property, Plant and Equipment(Net PPE) was $0.06 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.16 Mil.
Selling, General, & Admin. Expense(SGA) was $0.85 Mil.
Total Current Liabilities was $3.02 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was -0.273 + -0.261 + -0.277 + -0.23 = $-1.04 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.00 Mil.
Cash Flow from Operations was -0.207 + -0.129 + -0.359 + 0.037 = $-0.66 Mil.
 Total Receivables was $0.43 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Total Current Assets was $0.69 Mil.
Total Assets was $1.17 Mil.
Property, Plant and Equipment(Net PPE) was $0.42 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.18 Mil.
Selling, General, & Admin. Expense(SGA) was $1.35 Mil.
Total Current Liabilities was $4.78 Mil.
Long-Term Debt & Capital Lease Obligation was $0.03 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)
=(0.427 / 0.012) / (0.426 / 0)
=35.583333 /
=

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 / 0) / (0.008 / 0.012)
= / 0.666667
=

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 - (0.598 + 0.057) / 0.71) / (1 - (0.685 + 0.419) / 1.166)
=0.077465 / 0.053173
=

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
=0.012 / 0
=

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))
=(0.181 / (0.181 + 0.419)) / (0.162 / (0.162 + 0.057))
=0.301667 / 0.739726
=

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)
=(0.848 / 0.012) / (1.347 / 0)
=70.666667 /
=

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 + 3.019) / 0.71) / ((0.031 + 4.782) / 1.166)
=4.252113 / 4.127787
=

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
=(-1.041 - 0 - -0.658) / 0.71
=-0.539437

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?
Yubo International Biotech (YBGJ) has a Beneish M-Score of 0.00 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Yubo International Biotech and its competitors. According to the industry distribution chart, Yubo International Biotech ranks #999999 out of 766 companies in the Medical Devices & Instruments industry.
Is Yubo International Biotech's Beneish M-Score too high?
Yubo International Biotech's current Beneish M-Score is 0.00. Based on the distribution chart, Yubo International Biotech ranks #999999 out of 766 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers.
How does Yubo International Biotech's Beneish M-Score compare to ECIA and GCTK?
According to the Medical Devices & Instruments industry distribution chart, Yubo International Biotech ranks #999999 out of 766 companies for Beneish M-Score. This places Yubo International Biotech 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 Yubo International Biotech and its competitors. Yubo International Biotech'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 Yubo International Biotech stock overvalued right now?
Yubo International Biotech (YBGJ) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. 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 Yubo International Biotech (YBGJ), the current Beneish M-Score is 0.00 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.

Yubo International Biotech Business Description

Address No. 10 Chaoyang Park South Road, Room 1102, 11th Floor, Building 2, Chaoyang District, Beijing, CHN, 100026
Yubo International Biotech Ltd is a technology company focused on the research, development, and application of endometrial stem cells. It offers products and services under the brand VIVCELL. Its product offerings include healthcare products for the respiratory system, skincare products, hair care products, healthy beverages and male and female personal care products. It also offers stem cell-related services including cell testing and health management consulting services. The company derives its revenue from the sale of certain health management services and the sale of nebulizers containing frozen tubes with medical fluid. The nebulizers are sold directly to consumers on its online e-commerce platform.