ACRES Commercial Realty Corp. — Earnings Quality Grade F
ACR · Real Estate
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO surged by 55 days (54 → 109)
Small-cap context: DSO swings on a small revenue base are more often quarterly customer-mix effects than red flags.
AR outpaced revenue for 2 consecutive years
Revenue -8.0%, CFFO -78.8%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 1962.5% is >2x revenue growth -8.0%
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 0.19. Only 19% of profit backed by cash
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF $0.0B, FCF/NI = 0.18
Accruals ratio = 0.8%. Low accruals
Cash $0.1B covers only 5% of debt $1.6B
Balance Sheet Health
No goodwill. Clean balance sheet
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -100% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
ACRES Commercial Realty Corp. 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 · 2026-04-25