Dana Incorporated — Earnings Quality Grade F
DAN · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 48 days, change +6 days YoY
AR growth 10.9% exceeds revenue growth -3.0%
Revenue -3.0%, CFFO 13.8%. Cash follows revenue
Expense Quality
Inventory -3.1% vs COGS -6.2%. Normal
CapEx growth -31.4% vs revenue -3.0%. Normal
SG&A/Gross Profit = 64.3%. Normal
Gross margin 8.0%, change +3.1pp. Stable
Cash Flow Quality
CFFO/NI = 6.02. Profits backed by cash
FCF $0.3B, FCF/NI = 3.51
Accruals ratio = -5.5%. Low accruals
Cash $0.5B covers only 13% of debt $3.5B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 8% of equity. Manageable
Debt/EBITDA = 7.0x (>4x). Interest coverage = 1.2x (<2x). Financial stress
Other assets 7.7% vs revenue -3.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -78% YoY. Normal
Manipulation Score
M-Score = -2.87 (< -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