Scorpio Tankers Inc. — Earnings Quality Grade B
STNG · Energy
Generally healthy
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 2 days, change -1 days YoY
AR growth -47.2% vs revenue growth -24.6%
Revenue -24.6%, CFFO -40.5%. Cash follows revenue
Expense Quality
Inventory growth 17.2% exceeds COGS -5.6%
CapEx growth -20.3% vs revenue -24.6%. Normal
SG&A/Gross Profit = 28.5%, excellent (<30%)
Gross margin swung -10.8pp (57.0% → 46.2%)
Cash Flow Quality
CFFO/NI = 1.43. Profits backed by cash
FCF $0.4B, FCF/NI = 1.21
Accruals ratio = -3.8%. Low accruals
Cash $0.8B covers debt $0.6B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 0% of equity. Manageable
Debt/EBITDA = 1.0x. Healthy
Other assets -13.4% vs revenue -24.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
M-Score = -3.03 (< -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 · 2026-04-25