Federal Agricultural Mortgage C — Earnings Quality Grade F
AGM · Financial Services
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 17 days (302 → 319)
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 8.9%, CFFO -86.9%. Cash follows revenue
Expense Quality
No material inventory
Insufficient data
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 0.39. Only 39% of profit backed by cash
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF $0.1B, FCF/NI = 0.39
Accruals ratio = 0.4%. Low accruals
Cash $0.9B covers only 3% of debt $33.2B
Balance Sheet Health
No goodwill. Clean balance sheet
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
Federal Agricultural Mortgage C 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