Climb Global Solutions, Inc. — Earnings Quality Grade D
CLMB · Technology
Significant concerns
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 181 days, change -86 days YoY
AR growth -5.1% vs revenue growth 40.1%
Revenue grew 40.1% but CFFO declined -50.8%
Small-cap context: Small-cap revenue/CFFO ratio is sensitive to growth-stage working-capital draws.
Expense Quality
Inventory 2.2% vs COGS 46.1%. Normal
CapEx growth -63.5% vs revenue 40.1%. Normal
SG&A/Gross Profit = 64.2%. Normal
Gross margin 16.1%, change -3.4pp. Stable
Cash Flow Quality
CFFO/NI = 0.78. Below 1.0
FCF $0.0B, FCF/NI = 0.68
Accruals ratio = 1.0%. Low accruals
Cash $0.0B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 59% of equity. Over 50%
Debt/EBITDA = 0.1x. Healthy
Other assets -38.1% vs revenue 40.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -2.25 (< -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