ArcBest Corporation — Earnings Quality Grade F
ARCB · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 34 days, change -1 days YoY
AR growth -6.0% vs revenue growth -4.0%
Revenue -4.0%, CFFO -19.9%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth -46.6% vs revenue -4.0%. Normal
Insufficient data
Gross margin 6.9%, change -1.5pp. Stable
Cash Flow Quality
CFFO/NI = 3.81. Profits backed by cash
FCF < 50% of Net Income for 2 years
Accruals ratio = -6.9%. Low accruals
Cash $0.1B covers only 27% of debt $0.5B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 29% of equity. Manageable
Debt/EBITDA = 1.7x. Healthy
Other assets -13.9% vs revenue -4.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -5% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25
