American Realty Investors, Inc. — Earnings Quality Grade F
ARL · Real Estate
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue 5.7%, CFFO 103.5%. Cash follows revenue
Expense Quality
No material inventory
Insufficient data
SG&A/Gross Profit = 72.2%, exceeds 70%
Gross margin 44.2%, change +1.4pp. Stable
Cash Flow Quality
CFFO/NI = 0.07. Only 7% of profit backed by cash
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF < 50% of Net Income for 2 years
Accruals ratio = 1.4%. Low accruals
Cash $0.1B covers 54% of debt $0.2B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 4.6x (>4x). Interest coverage = -0.9x (<2x). Financial stress
Other assets 7.5% vs revenue 5.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
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