Core Natural Resources, Inc. — Earnings Quality Grade D
CNR · Energy
Significant concerns
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 31 days, change +8 days YoY
AR outpaced revenue for 2 consecutive years
Revenue grew 92.4% but CFFO declined -35.8%
Expense Quality
Inventory growth 289.6% exceeds COGS 151.7%
CapEx growth 59.9% vs revenue 92.4%. Normal
SG&A/Gross Profit = -19373.9%, excellent (<30%)
Gross margin swung -23.6pp (23.5% → -0.0%)
Cash Flow Quality
CFFO/NI = -2.00. Below 1.0
FCF $0.0B, FCF/NI = -0.14
Accruals ratio = -7.5%. Low accruals
Cash $0.4B covers 96% of debt $0.5B
Balance Sheet Health
No goodwill. Clean balance sheet
Interest coverage = -5.4x (<2x). Financial stress
Other assets 171.9% vs revenue 92.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -468.87 (< -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