Coterra Energy Inc. — Earnings Quality Grade F
CTRA · Energy
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 46 days, change -9 days YoY
AR growth 18.0% vs revenue growth 40.1%
Revenue 40.1%, CFFO 43.9%. Cash follows revenue
Expense Quality
Inventory 4.3% vs COGS 29.0%. Normal
CapEx growth 34.8% vs revenue 40.1%. Normal
SG&A/Gross Profit = 10.2%, excellent (<30%)
Gross margin 41.5%, change +5.0pp. Stable
Cash Flow Quality
CFFO/NI = 2.34. Profits backed by cash
FCF $1.6B, FCF/NI = 0.95
Accruals ratio = -9.5%. Low accruals
Cash $0.1B covers only 3% of debt $4.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 0.8x. Healthy
Other assets -11.8% vs revenue 40.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.80 (< -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 · 2026-04-10