Eos Energy Enterprises, Inc. — Earnings Quality Grade F
EOSE · Industrials
Major red flags
Screening Summary
管理层信号
数据来源：SEC EDGAR 8-K Item 5.02，附 Exhibit 99.1 链接
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 22 days, change -49 days YoY
AR growth 123.1% vs revenue growth 631.8%
Revenue grew 631.8% but CFFO declined -37.2%
Expense Quality
Inventory 79.8% vs COGS 161.0%. Normal
CapEx growth 64.8% vs revenue 631.8%. Normal
SG&A/Gross Profit = -59.2%, excellent (<30%)
Gross margin swung +407.6pp (-533.5% → -125.9%)
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
FCF is negative ($-0.3B)
Accruals ratio = -85.7%. Low accruals
Cash $0.6B covers 68% of debt $0.8B
Balance Sheet Health
Goodwill+Intangibles $0.0B = -0% of equity. Manageable
Interest coverage = -11.1x (<2x). Financial stress
Other assets 34.1% vs revenue 631.8%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 3 years
Goodwill+Intangibles change 16% YoY. Normal
Manipulation Score
M-Score = 0.25 (> -1.78). LIKELY 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