FutureFuel Corp. — Earnings Quality Grade C
FF · Basic Materials
Some red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO increased by 13 days
AR outpaced revenue for 2 consecutive years
Revenue -60.7%, CFFO -215.9%. Cash follows revenue
Expense Quality
Inventory growth 7.9% exceeds COGS -39.6%
CapEx growth 17.6% vs revenue -60.7%. Normal
SG&A/Gross Profit = -24.6%, excellent (<30%)
Gross margin swung -49.3pp (8.1% → -41.2%)
Cash Flow Quality
CFFO/NI = 0.58. Below 1.0
FCF is negative ($-0.0B)
Accruals ratio = -10.7%. Low accruals
Insufficient data
Balance Sheet Health
No goodwill. Clean balance sheet
Interest coverage = -346.3x (<2x). Financial stress
Other assets 12.7% vs revenue -60.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -3.62 (< -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