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YDDL

One and one Green Technologies. INC
CIK 0002034723 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
82.8
composite ยท 4 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-01 ยท FY 2025-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 3.20 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 3.196,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.243,
    "GMI": 0.826,
    "AQI": 9.344,
    "SGI": 1.231,
    "DEPI": 0.91,
    "SGAI": 1,
    "LVGI": 0.453,
    "TATA": 0.384
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.4655,
  "inputs": {
    "revenue_t": 65822739,
    "revenue_t1": 53463785,
    "total_assets_t": 56044994,
    "net_income_t": 11811614,
    "cfo_t": -9732429
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2034723/000121390026048051/0001213900-26-048051-index.htm",
    "form": "20-F",
    "filed": "2026-04-27"
  }
}
P-12 ยท FY 2025-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 3.34 โ€” misstatement risk 3.3x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 3.338,
  "probability": 0.01235,
  "components": {
    "rsst": 0.4655,
    "drec": 0.1995,
    "dinv": 0.0433,
    "soft": 0.7994,
    "dcs": 0.0585,
    "droa": 0.0334,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2034723/000121390026048051/0001213900-26-048051-index.htm",
    "form": "20-F",
    "filed": "2026-04-27"
  }
}
P-05 ยท FY 2025-12-31 ยท ELEVATED27.5

Tax arbitrage

ETR 2.8% vs 21% statutory โ€” gap persistent across 1 of 3 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0275,
    "2024-12-31": 0.2306,
    "2023-12-31": 0.2405
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1825,
    "2024-12-31": -0.0206,
    "2023-12-31": -0.0305
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2034723/000121390026048051/0001213900-26-048051-index.htm",
    "form": "20-F",
    "filed": "2026-04-27"
  }
}
P-13 ยท FY 2025-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 1837.37x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-27) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": 1837.37,
    "2024-12-31": 16141.218,
    "2023-12-31": null
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 9.75,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 11858388,
    "interest_expense_t": 6454
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2034723/000121390026048051/0001213900-26-048051-index.htm",
    "form": "20-F",
    "filed": "2026-04-27"
  }
}