B

Beacon Financial Corporation — Earnings Quality Grade B

BBT · Financial Services

Generally healthy

Revenue
$553M
2025
Net Income
$90M
2025
Gross Margin
Free Cash Flow
$212M
01

Screening Summary

8
Passed
2
Watch
0
Failed
M-Score

Management Signals

No recent CEO, CFO, board, or accounting leadership signals found in SEC 8-K filings.
02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

Insufficient data

A2AR vs Revenue Growth

Insufficient data

A3Revenue vs CFFO

Revenue 55.5%, CFFO 113.8%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

!
B2CapEx vs Revenue

CapEx growth 146.5% is >2x revenue growth 55.5%

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 2.49. Profits backed by cash

C2Free Cash Flow

FCF $0.2B, FCF/NI = 2.35

C3Accruals Ratio

Accruals ratio = -0.6%. Low accruals

C4Cash vs Debt

Cash $2.0B covers debt $0.9B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.5B = 22% of equity. Manageable

D2Leverage

Insufficient data

D3Soft Asset Growth

Insufficient data

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

!
E2Goodwill Surge

Goodwill+Intangibles surged 109% YoY

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

Beacon Financial Corporation is a financial company. Z-Score is designed for non-financial companies.

Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25