Pentair plc. — Earnings Quality Grade F
PNR · Industrials
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 59 days, change +8 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 2.3%, CFFO 6.3%. Cash follows revenue
Expense Quality
Inventory 3.6% vs COGS 0.1%. Normal
CapEx growth -7.5% vs revenue 2.3%. Normal
SG&A/Gross Profit = 39.3%. Normal
Gross margin 40.5%, change +1.3pp. Stable
Cash Flow Quality
CFFO/NI = 1.25. Profits backed by cash
FCF $0.7B, FCF/NI = 1.14
Accruals ratio = -2.3%. Low accruals
Cash $0.1B covers only 6% of debt $1.8B
Balance Sheet Health
Goodwill+Intangibles $4.6B = 119% of equity. Over 50%
Debt/EBITDA = 1.9x. Healthy
Other assets 1.6% vs revenue 2.3%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 7% YoY. Normal
Manipulation Score
M-Score = -2.43 (< -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 · 2026-04-09