Intrepid Potash, Inc — Earnings Quality Grade D
IPI · Basic Materials
Significant concerns
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 41 days, change +9 days YoY
AR outpaced revenue for 2 consecutive years
Revenue grew 17.1% but CFFO declined -23.1%
Small-cap context: Small-cap revenue/CFFO ratio is sensitive to growth-stage working-capital draws.
Expense Quality
Inventory -0.6% vs COGS 7.9%. Normal
CapEx growth -22.3% vs revenue 17.1%. Normal
SG&A/Gross Profit = 67.0%. Normal
Gross margin swung +7.0pp (11.4% → 18.4%)
Cash Flow Quality
CFFO/NI = 4.99. Profits backed by cash
FCF $0.0B, FCF/NI = 2.28
Accruals ratio = -7.1%. Low accruals
Cash $0.1B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 4% of equity. Manageable
Debt/EBITDA = 0.1x. Healthy
Other assets -1.7% vs revenue 17.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
M-Score = -2.75 (< -2.22). Unlikely manipulator
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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