Occidental Petroleum Corporatio — Earnings Quality Grade F
OXY · Energy
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 44 days, change -4 days YoY
AR growth -9.3% vs revenue growth -1.9%
Revenue -1.9%, CFFO -7.9%. Cash follows revenue
Expense Quality
Inventory 3.8% vs COGS 2.3%. Normal
CapEx growth 2.6% vs revenue -1.9%. Normal
SG&A/Gross Profit = 13.1%, excellent (<30%)
Gross margin 34.9%, change -2.7pp. Stable
Cash Flow Quality
CFFO/NI = 4.53. Profits backed by cash
FCF $4.1B, FCF/NI = 1.76
Accruals ratio = -9.7%. Low accruals
Cash $2.0B covers only 8% of debt $23.4B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 2.0x. Healthy
Other assets 17.2% vs revenue -1.9%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.90 (< -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