EOG Resources, Inc. — Earnings Quality Grade F
EOG · Energy
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 43 days, change +2 days YoY
AR growth 1.2% vs revenue growth -3.4%
Revenue -3.4%, CFFO -17.3%. Cash follows revenue
Expense Quality
Inventory 2.9% vs COGS 11.7%. Normal
CapEx growth 3.5% vs revenue -3.4%. Normal
SG&A/Gross Profit = 39.2%. Normal
Gross margin 63.4%, change -5.0pp. Stable
Cash Flow Quality
CFFO/NI = 2.02. Profits backed by cash
FCF $3.5B, FCF/NI = 0.69
Accruals ratio = -9.8%. Low accruals
Cash $3.4B covers only 40% of debt $8.4B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 0.8x. Healthy
Other assets 3.4% vs revenue -3.4%. Normal
Write-offs up 121% YoY
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.96 (< -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