A
U.S. Bancorp — Earnings Quality Grade A
USB · Financial Services
Strong financial health
Revenue
$28.5B
2025
Net Income
$7.6B
2025
Gross Margin
—
Free Cash Flow
$8.0B
01
Screening Summary
8
Passed
1
Watch
0
Failed
—
M-Score
02
Financial Trends
Revenue & Net Income ($B)
Margins (%)
03
18-Point Screening
01
Revenue Quality
—
A1DSO Change
Insufficient data
—
A2AR vs Revenue Growth
Insufficient data
✓
A3Revenue vs CFFO
Revenue 4.4%, CFFO -29.8%. Cash follows revenue
02
Expense Quality
✓
B1Inventory vs COGS
No material inventory
—
B2CapEx vs Revenue
Insufficient data
—
B3SG&A Ratio
Insufficient data
—
B4Gross Margin
Insufficient data
03
Cash Flow Quality
✓
C1CFFO vs Net Income
CFFO/NI = 1.05. Profits backed by cash
✓
C2Free Cash Flow
FCF $8.0B, FCF/NI = 1.05
✓
C3Accruals Ratio
Accruals ratio = -0.1%. Low accruals
!
C4Cash vs Debt
Cash $46.9B covers 69% of debt $68.4B
04
Balance Sheet Health
✓
D1Goodwill + Intangibles
Goodwill+Intangibles $17.5B = 27% of equity. Manageable
—
D2Leverage
Insufficient data
—
D3Soft Asset Growth
Insufficient data
—
D4Asset Impairment
No write-off data
05
Acquisition Risk
✓
E1Serial Acquirer FCF
FCF after acquisitions positive
✓
E2Goodwill Surge
Goodwill+Intangibles change -3% YoY. Normal
06
Manipulation Score
—
F1Beneish M-Score
Insufficient data
Altman Z-Score — Not Applicable
U.S. Bancorp is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-09