Aptiv PLC — Earnings Quality Grade F
APTV · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Source: SEC EDGAR 8-K Item 5.02, with exhibit links when available
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 62 days, change +2 days YoY
AR growth 6.6% vs revenue growth 3.5%
Revenue 3.5%, CFFO -10.7%. Cash follows revenue
Expense Quality
Inventory 10.4% vs COGS 3.1%. Normal
CapEx growth -21.0% vs revenue 3.5%. Normal
SG&A/Gross Profit = 42.9%. Normal
Gross margin 19.1%, change +0.3pp. Stable
Cash Flow Quality
CFFO far exceeds NI (ratio 13.2x). Non-cash charges depressing profits
FCF $1.5B, FCF/NI = 9.27
Accruals ratio = -8.6%. Low accruals
Cash $1.9B covers only 23% of debt $8.1B
Balance Sheet Health
Goodwill+Intangibles $6.6B = 72% of equity. Over 50%
Debt/EBITDA = 3.6x. Healthy
Other assets 5.0% vs revenue 3.5%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -8% YoY. Normal
Manipulation Score
M-Score = -2.88 (< -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