F
ABM Industries Incorporated — Earnings Quality Grade F
ABM · Industrials
Major red flags
Revenue
$8.7B
2025
Net Income
$162M
2025
Gross Margin
—
Free Cash Flow
$155M
01
Screening Summary
11
Passed
1
Watch
2
Failed
—
M-Score
管理层信号
最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02
Financial Trends
Revenue & Net Income ($B)
Margins (%)
03
18-Point Screening
01
Revenue Quality
✓
A1DSO Change
DSO 61 days, change +1 days YoY
✓
A2AR vs Revenue Growth
AR growth 6.3% vs revenue growth 4.6%
✓
A3Revenue vs CFFO
Revenue 4.6%, CFFO 3.4%. Cash follows revenue
02
Expense Quality
✓
B1Inventory vs COGS
No material inventory
!
B2CapEx vs Revenue
CapEx growth 33.5% is >2x revenue growth 4.6%
—
B3SG&A Ratio
Insufficient data
—
B4Gross Margin
Insufficient data
03
Cash Flow Quality
✓
C1CFFO vs Net Income
CFFO/NI = 1.44. Profits backed by cash
✓
C2Free Cash Flow
FCF $0.2B, FCF/NI = 0.96
✓
C3Accruals Ratio
Accruals ratio = -1.4%. Low accruals
✗
C4Cash vs Debt
Cash $0.1B covers only 6% of debt $1.7B
04
Balance Sheet Health
✗
D1Goodwill + Intangibles
Goodwill+Intangibles $2.8B = 159% of equity. Over 50%
✓
D2Leverage
Debt/EBITDA = 4.0x. Healthy
✓
D3Soft Asset Growth
Other assets 4.8% vs revenue 4.6%. Normal
—
D4Asset Impairment
No write-off data
05
Acquisition Risk
✓
E1Serial Acquirer FCF
FCF after acquisitions positive
✓
E2Goodwill Surge
Goodwill+Intangibles change -1% YoY. Normal
06
Manipulation Score
—
F1Beneish M-Score
Insufficient data
05
Altman Z-Score
2.58
Grey Zone0 Distress1.102.605.0+ Safe
0.1201
Liquidity
0.2596
Cumulative profit
0.06
Operating efficiency
0.5125
Leverage
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25