AudioEye, Inc. — Earnings Quality Grade F
AEYE · Technology
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 59 days, change -2 days YoY
AR growth 10.5% vs revenue growth 14.5%
Revenue 14.5%, CFFO 74.0%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 2.6% vs revenue 14.5%. Normal
SG&A/Gross Profit = 95.5%, exceeds 70%
Gross margin 78.3%, change -1.1pp. Stable
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF $0.0B, FCF/NI = -0.90
Accruals ratio = -24.3%. Low accruals
Cash $0.0B covers only 40% of debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 400% of equity. Over 50%
Debt/EBITDA = 23.8x (>4x). Financial stress
Other assets -11.0% vs revenue 14.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 13% YoY. Normal
Manipulation Score
M-Score = -3.62 (< -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