YDKG (Yueda Digital Holding) Beneish M-Score: 0.00 (As of Jun. 26, 2026)

What is Yueda Digital Holding Beneish M-Score?

Yueda Digital Holding YDKG -2.97% 22 Beneish M-Score is 0.00 as of Jun. 26, 2026. GuruFocus rates YDKG with a GF Score™ of 22/100. The stock has 1 warning sign investors should review. Among 989 Media - Diversified companies, Yueda Digital Holding ranks worse than 101112.13% 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 Yueda Digital Holding's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Yueda Digital Holding was -1.32. The lowest was -3.66. And the median was -3.43.

Yueda Digital Holding Beneish M-Score Related Terms

Yueda Digital Holding Beneish M-Score Historical Data

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The historical data trend for Yueda Digital Holding'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.

Yueda Digital Holding Beneish M-Score Chart

Yueda Digital Holding Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-3.47

-1.32

0.00

Yueda Digital Holding Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
Beneish M-Score	Get a 7-Day Free Trial															0.00	0.00	0.00	0.00	0.00

YDKG vs XONI, BAOS, EDHL: Beneish M-Score Comparison

For the Advertising Agencies subindustry, Yueda Digital Holding'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.

Yueda Digital Holding Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Yueda Digital Holding's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Yueda Digital Holding's Beneish M-Score falls into.

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Yueda Digital Holding YDKG

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Yueda Digital Holding 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 Yueda Digital Holding for today is based on a combination of the following eight different indices:

-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 *

This Year (Dec25) TTM:

Last Year (Dec24) TTM:

Total Receivables was $1.13 Mil.
Revenue was $28.15 Mil.
Gross Profit was $-0.72 Mil.
Total Current Assets was $211.40 Mil.
Total Assets was $311.93 Mil.
Property, Plant and Equipment(Net PPE) was $90.93 Mil.
Depreciation, Depletion and Amortization(DDA) was $9.20 Mil.
Selling, General, & Admin. Expense(SGA) was $44.35 Mil.
Total Current Liabilities was $0.33 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was $-28.06 Mil.
Gross Profit was $-33.88 Mil.
Cash Flow from Operations was $7.05 Mil.

Total Receivables was $4.11 Mil.
Revenue was $0.00 Mil.
Gross Profit was $0.00 Mil.
Total Current Assets was $25.96 Mil.
Total Assets was $60.22 Mil.
Property, Plant and Equipment(Net PPE) was $24.28 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.00 Mil.
Selling, General, & Admin. Expense(SGA) was $1.76 Mil.
Total Current Liabilities was $78.60 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)
	=	(1.131 / 28.151)	/	(4.111 / 0)
	=	0.040176	/
	=

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)	/	(-0.716 / 28.151)
	=		/	-0.025434
	=

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 - (211.403 + 90.926) / 311.929)	/	(1 - (25.955 + 24.278) / 60.22)
	=	0.030776	/	0.165842
	=

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
	=	28.151	/	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 / (0 + 24.278))	/	(9.201 / (9.201 + 90.926))
	=	0	/	0.091893
	=

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)
	=	(44.346 / 28.151)	/	(1.759 / 0)
	=	1.57529	/
	=

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 + 0.331) / 311.929)	/	((0 + 78.595) / 60.22)
	=	0.001061	/	1.305131
	=

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
	=	(-28.056 - -33.884	-	7.054)	/	311.929
	=	-0.00393

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?

Yueda Digital Holding (YDKG) has a Beneish M-Score of 0.00 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Yueda Digital Holding and its competitors. According to the industry distribution chart, Yueda Digital Holding ranks #999999 out of 989 companies in the Media - Diversified industry.

Is Yueda Digital Holding's Beneish M-Score too high?

Yueda Digital Holding's current Beneish M-Score is 0.00. Based on the distribution chart, Yueda Digital Holding ranks #999999 out of 989 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Yueda Digital Holding has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.

How does Yueda Digital Holding's Beneish M-Score compare to XONI and BAOS?

According to the Media - Diversified industry distribution chart, Yueda Digital Holding ranks #999999 out of 989 companies for Beneish M-Score. This places Yueda Digital Holding 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 Media - Diversified company?

A good Beneish M-Score depends on the Media - Diversified 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 Yueda Digital Holding and its competitors. Yueda Digital Holding'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 Yueda Digital Holding stock overvalued right now?

Yueda Digital Holding (YDKG) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Yueda Digital Holding's overall GF Score™ is 22/100 with 1 warning sign 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 Yueda Digital Holding (YDKG), the current Beneish M-Score is 0.00 as of Jun. 26, 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.

Yueda Digital Holding Business Description

Industry Communication Services Media - Diversified

Comparable Companies XONI BAOS EDHL CHR UBXG TGNT VSME KRKR CNET DRCT APP XPAR:PUB OMC SZSE:002027 TTD SZSE:300058 SZSE:002131 TSE:4324 XPAR:DEC TSE:4751

Address 7545 Irvine Center Drive, Suite 200, Irvine, CA, USA, 92618

Website https://ir.yuedaholding.com

Yueda Digital Holding is a Web3 and digital company with a focus on the long-term accumulation of mainstream cryptocurrencies. The business activities of the company include active treasury management of mainstream digital assets, exploration of compliant, risk-managed yield opportunities, such as staking, on-chain liquidity provision, and other conservative market activities, selective investments and partnerships in Web3 infrastructure and applications, and advisory services for enterprises entering the digital-asset economy.

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$0.82

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