Alpha Metallurgical Resources, — Earnings Quality Grade F
AMR · Basic Materials
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 48 days, change +3 days YoY
AR growth -23.1% vs revenue growth -28.0%
Revenue -28.0%, CFFO -75.0%. Cash follows revenue
Expense Quality
Inventory growth 14.0% exceeds COGS -19.8%
CapEx growth -36.1% vs revenue -28.0%. Normal
SG&A/Gross Profit = 242.2%, exceeds 70%
Gross margin swung -10.0pp (11.2% → 1.2%)
Cash Flow Quality
CFFO/NI = -2.35. Below 1.0
FCF $0.0B, FCF/NI = -0.29
Accruals ratio = -9.1%. Low accruals
Cash $0.4B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 3% of equity. Manageable
Interest coverage = -20.3x (<2x). Financial stress
Other assets -2.7% vs revenue -28.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -11% YoY. Normal
Manipulation Score
M-Score = 1.49 (> -1.78). LIKELY MANIPULATOR
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25