PHINIA Inc. — Earnings Quality Grade F
PHIN · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 65 days, change +4 days YoY
AR growth 8.2% vs revenue growth 2.4%
Revenue 2.4%, CFFO 1.3%. Cash follows revenue
Expense Quality
Inventory 6.5% vs COGS 2.8%. Normal
CapEx growth 18.1% vs revenue 2.4%. Normal
SG&A/Gross Profit = 58.4%. Normal
Gross margin 21.9%, change -0.3pp. Stable
Cash Flow Quality
CFFO/NI = 2.40. Profits backed by cash
FCF $0.2B, FCF/NI = 1.45
Accruals ratio = -4.8%. Low accruals
Cash $0.4B covers only 35% of debt $1.0B
Balance Sheet Health
Goodwill+Intangibles $0.9B = 57% of equity. Over 50%
Debt/EBITDA = 2.3x. Healthy
Other assets -41.9% vs revenue 2.4%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 7% YoY. Normal
Manipulation Score
M-Score = -2.58 (< -2.22). Unlikely manipulator
Portfolio monitoring
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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