Atomera Incorporated — Earnings Quality Grade F
ATOM · Technology
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
AR growth -100.0% vs revenue growth -51.9%
Revenue -51.9%, CFFO -12.4%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 250.0% is >2x revenue growth -51.9%
SG&A/Gross Profit = -3345.3%, excellent (<30%)
Gross margin swung -402.7pp (8.9% → -393.8%)
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF is negative ($-0.0B)
Accruals ratio = -25.1%. Low accruals
Cash $0.0B covers debt $0.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Interest coverage = -352.1x (<2x). Financial stress
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions negative for 3 years
Small-cap context: A single acquisition on a small balance sheet can trip serial-acquirer logic.
No goodwill
Manipulation Score
M-Score = -6.04 (< -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