Columbus McKinnon Corporation — Earnings Quality Grade F
CMCO · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 63 days, change +1 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -5.0%, CFFO -32.1%. Cash follows revenue
Expense Quality
Inventory 6.7% vs COGS -0.2%. Normal
CapEx growth -13.7% vs revenue -5.0%. Normal
SG&A/Gross Profit = 66.7%. Normal
Gross margin 33.8%, change -3.2pp. Stable
Cash Flow Quality
CFFO/NI = -8.88. Below 1.0
FCF $0.0B, FCF/NI = -4.71
Accruals ratio = -2.9%. Low accruals
Cash $0.1B covers only 10% of debt $0.5B
Balance Sheet Health
Goodwill+Intangibles $1.1B = 121% of equity. Over 50%
Debt/EBITDA = 7.2x (>4x). Interest coverage = 1.7x (<2x). Financial stress
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -2.59 (< -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