Mosaic Company (The) — Earnings Quality Grade F
MOS · Basic Materials
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 29 days, change -5 days YoY
AR growth -6.4% vs revenue growth 8.4%
Revenue 8.4%, CFFO -36.5%. Cash follows revenue
Expense Quality
Inventory growth 32.0% far exceeds COGS 5.6%, margin rising. Fraud signal
CapEx growth 8.6% vs revenue 8.4%. Normal
SG&A/Gross Profit = 28.1%, excellent (<30%)
Gross margin 15.8%, change +2.2pp. Stable
Cash Flow Quality
CFFO/NI = 1.53. Profits backed by cash
FCF < 50% of Net Income for 2 years
Accruals ratio = -1.2%. Low accruals
Cash $0.3B covers only 5% of debt $5.3B
Balance Sheet Health
Goodwill+Intangibles $1.0B = 8% of equity. Manageable
Debt/EBITDA = 2.1x. Healthy
Other assets 5.4% vs revenue 8.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -5% YoY. Normal
Manipulation Score
M-Score = -2.68 (< -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