Cabot Corporation — Earnings Quality Grade F
CBT · Basic Materials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 66 days, change -1 days YoY
AR growth -8.5% vs revenue growth -7.0%
Revenue -7.0%, CFFO -3.9%. Cash follows revenue
Expense Quality
Inventory -8.7% vs COGS -8.6%. Normal
CapEx growth 13.7% vs revenue -7.0%. Normal
SG&A/Gross Profit = 27.7%, excellent (<30%)
Gross margin 25.3%, change +1.3pp. Stable
Cash Flow Quality
CFFO/NI = 2.01. Profits backed by cash
FCF $0.4B, FCF/NI = 1.18
Accruals ratio = -8.8%. Low accruals
Cash $0.3B covers only 21% of debt $1.2B
Balance Sheet Health
Goodwill+Intangibles $0.2B = 12% of equity. Manageable
Debt/EBITDA = 1.5x. Healthy
Other assets 4.7% vs revenue -7.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 2% YoY. Normal
Manipulation Score
M-Score = -3.00 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25