B

First Financial Bancorp. — Earnings Quality Grade B

FFBC · Financial Services

Generally healthy

Revenue
$899M
2025
Net Income
$256M
2025
Gross Margin
Free Cash Flow
$317M
01

Screening Summary

8
Passed
2
Watch
0
Failed
M-Score

管理层信号

最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

Insufficient data

A2AR vs Revenue Growth

Insufficient data

A3Revenue vs CFFO

Revenue 7.6%, CFFO 28.9%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

B2CapEx vs Revenue

CapEx growth -1.5% vs revenue 7.6%. Normal

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 1.32. Profits backed by cash

C2Free Cash Flow

FCF $0.3B, FCF/NI = 1.24

C3Accruals Ratio

Accruals ratio = -0.4%. Low accruals

!
C4Cash vs Debt

Cash $0.8B covers 65% of debt $1.2B

04

Balance Sheet Health

!
D1Goodwill + Intangibles

Goodwill+Intangibles $1.2B = 44% of equity

D2Leverage

Insufficient data

D3Soft Asset Growth

Insufficient data

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change 12% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

First Financial Bancorp. is a financial company. Z-Score is designed for non-financial companies.

Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25