Old Dominion Freight Line, Inc. — Earnings Quality Grade A
ODFL · Industrials
Strong financial health
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 31 days, change -0 days YoY
AR growth -5.9% vs revenue growth -5.5%
Revenue -5.5%, CFFO -17.4%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth -46.2% vs revenue -5.5%. Normal
SG&A/Gross Profit = 15.6%, excellent (<30%)
Gross margin 33.0%, change -1.8pp. Stable
Cash Flow Quality
CFFO/NI = 1.34. Profits backed by cash
FCF $1.0B, FCF/NI = 0.93
Accruals ratio = -6.3%. Low accruals
Cash $0.1B covers debt $0.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 0.0x. Healthy
Other assets 2.2% vs revenue -5.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.75 (< -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