American Superconductor Corpora — Earnings Quality Grade C
AMSC · Industrials
Some red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO increased by 15 days
AR growth 97.3% exceeds revenue growth 53.0%
Revenue 53.0%, CFFO 1223.0%. Cash follows revenue
Expense Quality
Inventory growth 70.0% far exceeds COGS 45.9%, margin rising. Fraud signal
CapEx growth 158.6% is >2x revenue growth 53.0%
SG&A/Gross Profit = 69.7%. Normal
Gross margin 27.8%, change +3.5pp. Stable
Cash Flow Quality
CFFO/NI = 4.69. Profits backed by cash
FCF $0.0B, FCF/NI = 4.29
Accruals ratio = -7.2%. Low accruals
Cash $0.1B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 27% of equity. Manageable
Debt/EBITDA = 0.3x. Healthy
Other assets grew 171.5% vs revenue 53.0%
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 9% YoY. Normal
Manipulation Score
M-Score = -2.05 (grey zone)
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25