Adient plc — Earnings Quality Grade F
ADNT · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 47 days, change -0 days YoY
AR growth -1.2% vs revenue growth -1.0%
Revenue -1.0%, CFFO -17.3%. Cash follows revenue
Expense Quality
Inventory -8.3% vs COGS -1.4%. Normal
CapEx growth -7.9% vs revenue -1.0%. Normal
SG&A/Gross Profit = 54.3%. Normal
Gross margin 6.6%, change +0.3pp. Stable
Cash Flow Quality
CFFO/NI = -1.60. Below 1.0
FCF $0.2B, FCF/NI = -0.73
Accruals ratio = -8.2%. Low accruals
Cash $1.0B covers only 40% of debt $2.4B
Balance Sheet Health
Goodwill+Intangibles $2.1B = 120% of equity. Over 50%
Debt/EBITDA = 5.5x (>4x). Financial stress
Other assets 2.9% vs revenue -1.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -16% YoY. Normal
Manipulation Score
M-Score = -2.95 (< -2.22). Unlikely manipulator
Portfolio monitoring
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Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25