General Motors Company — Earnings Quality Grade F
GM · Consumer Cyclical
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 115 days, change -0 days YoY
AR growth -1.5% vs revenue growth -1.3%
Revenue -1.3%, CFFO 33.5%. Cash follows revenue
Expense Quality
Inventory -0.7% vs COGS 5.7%. Normal
CapEx growth -3.9% vs revenue -1.3%. Normal
SG&A/Gross Profit = 74.9%, exceeds 70%
Gross margin swung -6.2pp (12.5% → 6.3%)
Cash Flow Quality
CFFO/NI = 9.96. Profits backed by cash
FCF < 50% of Net Income for 2 years
Accruals ratio = -8.6%. Low accruals
Cash $27.7B covers only 21% of debt $131.3B
Balance Sheet Health
Goodwill+Intangibles $4.4B = 7% of equity. Manageable
Debt/EBITDA = 7.1x (>4x). Financial stress
Other assets 17.0% vs revenue -1.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change -4% YoY. Normal
Manipulation Score
M-Score = -2.36 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-10