YDDL (One and one Green Technologies) Beneish M-Score: 0.78 (As of Jul. 08, 2026) — 40% Below Median


YDDL One and one Green Technologies Inc YDDL
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What is One and one Green Technologies Beneish M-Score?

One and one Green Technologies YDDL -4.53% 23 Beneish M-Score is 0.78 as of Jul. 08, 2026, which is 40% below its 10-year median of 1.29. GuruFocus rates YDDL with a GF Score™ of 23/100. The stock has 4 warning signs investors should review. Among 227 Waste Management companies, One and one Green Technologies ranks worse than 95.59% 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.

Warning Sign:

Beneish M-Score 0.78 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for One and one Green Technologies's Beneish M-Score or its related term are showing as below:

YDDL' s Beneish M-Score Range Over the Past 10 Years
Min: 0.78   Med: 1.29   Max: 1.79
Current: 0.78

During the past 4 years, the highest Beneish M-Score of One and one Green Technologies was 1.79. The lowest was 0.78. And the median was 1.29.

One and one Green Technologies Beneish M-Score Historical Data

* Premium members only.

The historical data trend for One and one Green Technologies'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.

One and one Green Technologies Beneish M-Score Chart

One and one Green Technologies Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 1.79 0.78

One and one Green Technologies Semi-Annual Data
Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial 0.00 0.00 1.79 0.00 0.78

YDDL vs ENGS, LNZA, SGLA: Beneish M-Score Comparison

For the Waste Management subindustry, One and one Green Technologies'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.

One and one Green Technologies Beneish M-Score vs Waste Management Industry

For the Waste Management industry and Industrials sector, One and one Green Technologies's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where One and one Green Technologies's Beneish M-Score falls into.


YDDL
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One and one Green Technologies Inc YDDL
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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One and one Green Technologies 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 One and one Green Technologies 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 * 1.3369+0.528 * 0.8258+0.404 * 3.2582+0.892 * 1.2312+0.115 * 1.5812
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.2759+4.679 * 0.379374-0.327 * 0.5906
=0.78

* 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 $28.65 Mil.
Revenue was $65.82 Mil.
Gross Profit was $15.76 Mil.
Total Current Assets was $38.95 Mil.
Total Assets was $56.05 Mil.
Property, Plant and Equipment(Net PPE) was $16.29 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.96 Mil.
Selling, General, & Admin. Expense(SGA) was $3.90 Mil.
Total Current Liabilities was $10.91 Mil.
Long-Term Debt & Capital Lease Obligation was $3.30 Mil.
Net Income was $11.81 Mil.
Gross Profit was $0.28 Mil.
Cash Flow from Operations was $-9.73 Mil.
 Total Receivables was $17.41 Mil.
Revenue was $53.46 Mil.
Gross Profit was $10.57 Mil.
Total Current Assets was $24.75 Mil.
Total Assets was $36.52 Mil.
Property, Plant and Equipment(Net PPE) was $11.61 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.12 Mil.
Selling, General, & Admin. Expense(SGA) was $2.48 Mil.
Total Current Liabilities was $15.68 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 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)
=(28.649 / 65.823) / (17.406 / 53.464)
=0.435243 / 0.325565
=1.3369

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)
=(10.571 / 53.464) / (15.761 / 65.823)
=0.197722 / 0.239445
=0.8258

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 - (38.953 + 16.292) / 56.045) / (1 - (24.751 + 11.607) / 36.518)
=0.014274 / 0.004381
=3.2582

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
=65.823 / 53.464
=1.2312

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))
=(1.121 / (1.121 + 11.607)) / (0.961 / (0.961 + 16.292))
=0.088074 / 0.0557
=1.5812

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)
=(3.902 / 65.823) / (2.484 / 53.464)
=0.05928 / 0.046461
=1.2759

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)
=((3.301 + 10.909) / 56.045) / ((0 + 15.677) / 36.518)
=0.253546 / 0.429295
=0.5906

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
=(11.812 - 0.282 - -9.732) / 56.045
=0.379374

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.

One and one Green Technologies has a M-score of 0.78 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 0.78 mean?
One and one Green Technologies (YDDL) has a Beneish M-Score of 0.78 as of Jul. 08, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on One and one Green Technologies and its competitors. This is 40% below median its historical median of 1.29. Over the past decade, One and one Green Technologies' Beneish M-Score has ranged from 0.78 to 1.79. According to the industry distribution chart, One and one Green Technologies ranks #217 out of 227 companies in the Waste Management industry, placing it in the top 95.6%.
Is One and one Green Technologies' Beneish M-Score too high?
One and one Green Technologies' current Beneish M-Score of 0.78 is 40% below median its 10-year median of 1.29. Over the past 10 years, this metric has ranged from a low of 0.78 to a high of 1.79. Based on the distribution chart, One and one Green Technologies ranks #217 out of 227 companies in the Waste Management industry, which is in the bottom quartile relative to peers. Overall, One and one Green Technologies has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does One and one Green Technologies' Beneish M-Score compare to ENGS and LNZA?
According to the Waste Management industry distribution chart, One and one Green Technologies ranks #217 out of 227 companies for Beneish M-Score. This places One and one Green Technologies in the lower half of its industry. Historically, One and one Green Technologies' own Beneish M-Score has ranged from 0.78 to 1.79 over the past decade. 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 Waste Management company?
A good Beneish M-Score depends on the Waste Management 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 One and one Green Technologies and its competitors. One and one Green Technologies's current Beneish M-Score is 0.78, which is 40% below median its own 10-year median of 1.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is One and one Green Technologies stock overvalued right now?
One and one Green Technologies (YDDL) has a current Beneish M-Score of 0.78. The current Beneish M-Score is 0.78, which is 40% below median its 10-year median of 1.29. One and one Green Technologies' overall GF Score™ is 23/100 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 One and one Green Technologies (YDDL), the current Beneish M-Score is 0.78 as of Jul. 08, 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.

One and one Green Technologies Business Description

Address 1st Diliman, San Rafael, BUL, PHL, 3008
One and one Green Technologies Inc is engaged in recycling, production, and trading of recycled scrap metals in the Republic of the Philippines. The company processes raw materials and generates final products that include copper alloy ingots, aluminum scrapes, plastic beads, and others. It provides economical and flexible solutions to the challenges of electronic waste, metal scrap, and industrial recycling. The company operates and manages its business as a single segment and has one operating and reportable segment, trading of recycled scrap metals. Geographically, it generates the majority of its revenue from China.
23GF Score

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