CNX Resources Corporation — Earnings Quality Grade F
CNX · Energy
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 45 days, change -0 days YoY
AR growth 47.4% vs revenue growth 48.9%
Revenue 48.9%, CFFO 26.1%. Cash follows revenue
Expense Quality
Inventory growth 79.8% far exceeds COGS 10.2%, margin rising. Fraud signal
CapEx growth -8.4% vs revenue 48.9%. Normal
SG&A/Gross Profit = 14.9%, excellent (<30%)
Gross margin swung +18.5pp (28.8% → 47.2%)
Cash Flow Quality
CFFO/NI = 1.63. Profits backed by cash
FCF $0.5B, FCF/NI = 0.84
Accruals ratio = -4.4%. Low accruals
Cash $0.0B covers only 0% of debt $2.6B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 9% of equity. Manageable
Debt/EBITDA = 1.7x. Healthy
Other assets -32.1% vs revenue 48.9%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
M-Score = -2.48 (< -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