TOMI Environmental Solutions, Inc.
TOMZ Industrials Pollution & Treatment Controls
TOMI Environmental Solutions, Inc.’s revenue for fiscal 2025 (year ended December 2025) was $5.6 million, down 27.2% from fiscal 2024. In the quarter to June 2026, revenue grew 117.9%, EPS grew 72.2%, free cash flow fell 531.5% and total debt rose 6.01%, each against the same quarter a year earlier.
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TOMI Environmental Solutions, Inc. (TOMZ) Beneish M-score
TOMI Environmental Solutions, Inc.'s Beneish M-score for fiscal 2025 is −5.09; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −5.09 | (0.98) |
| FY2024 | −4.11 | (1.64) |
| FY2023 | −2.46 | 0.35 |
| FY2022 | −2.81 | (0.05) |
| FY2021 | −2.76 | (2.70) |
| FY2020 | −0.06 | 3.36 |
| FY2019 | −3.42 | (0.50) |
| FY2018 | −2.92 | 1.21 |
| FY2017 | −4.13 | (2.70) |
| FY2016 | −1.43 | 3.70 |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 0.50 | — | 0.46 | |
| Gross margin index | 0.84 | — | 0.44 | |
| Asset quality index | 1.32 | — | 0.53 | |
| Sales growth index | 0.73 | — | 0.65 | |
| Depreciation index | 0.83 | — | 0.10 | |
| SG&A index | 1.17 | — | −0.20 | |
| Total accruals to total assets | (0.36) | — | −1.70 | |
| Leverage index | 1.65 | — | −0.54 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −5.09 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| TOMZ TOMI Environmental Solutions, Inc. | −5.1× |
| FTEK Fuel Tech, Inc. compare | −3.6× |
| BCHT Birchtech Corp. compare | −3.5× |
| LIQT LiqTech International, Inc. compare | −2.9× |
| CLWT Euro Tech Holdings Company Limited compare | −1.7× |
| CLIR ClearSign Technologies Corporation compare | 2.0× |
| SCWO 374Water Inc. compare | — |
| DEVSF DevvStream Corp. compare | — |
| RAIN Rain Enhancement Technologies Holdco, Inc. compare | — |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI