Citigroup, Inc. — Earnings Quality Grade F
C · Financial Services
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO surged by 38 days (230 → 268)
AR growth 23.3% exceeds revenue growth 5.6%
Revenue 5.6%, CFFO -243.9%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 0.3% vs revenue 5.6%. Normal
Insufficient data
Insufficient data
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
FCF < 50% of Net Income for 3 years
Accruals ratio = 3.1%. Low accruals
Cash $349.6B covers 95% of debt $367.7B
Balance Sheet Health
Goodwill+Intangibles $23.4B = 11% of equity. Manageable
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions negative for 3 years
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
Citigroup, Inc. 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 · 2026-04-09