NXP Semiconductors N.V. — Earnings Quality Grade F
NXPI · Technology
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 31 days, change +2 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -2.7%, CFFO 1.4%. Cash follows revenue
Expense Quality
Inventory 9.4% vs COGS 1.1%. Normal
CapEx growth -38.7% vs revenue -2.7%. Normal
SG&A/Gross Profit = 17.9%, excellent (<30%)
Gross margin 54.7%, change -1.7pp. Stable
Cash Flow Quality
CFFO/NI = 1.40. Profits backed by cash
FCF $2.3B, FCF/NI = 1.13
Accruals ratio = -3.0%. Low accruals
Cash $2.9B covers only 24% of debt $12.2B
Balance Sheet Health
Goodwill+Intangibles $11.8B = 118% of equity. Over 50%
Debt/EBITDA = 3.1x. Healthy
Other assets grew 43.9% vs revenue -2.7%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 10% YoY. Normal
Manipulation Score
M-Score = -2.58 (< -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 · 2026-04-08