First BanCorp. New — Earnings Quality Grade A
FBP · Financial Services
Strong financial health
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 27 days, change -2 days YoY
AR growth -0.7% vs revenue growth 6.3%
Revenue 6.3%, CFFO 11.0%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 10.2% vs revenue 6.3%. Normal
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 1.30. Profits backed by cash
FCF $0.4B, FCF/NI = 1.27
Accruals ratio = -0.5%. Low accruals
Cash $0.7B covers debt $0.3B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 2% of equity. Manageable
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -8% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
First BanCorp. New 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