A

Genie Energy Ltd. — Earnings Quality Grade A

GNE · Utilities

Strong financial health

Revenue
$425M
2024
Net Income
$13M
2024
Gross Margin
32.6%
Free Cash Flow
$63M
01

Screening Summary

17
Passed
1
Watch
0
Failed
-3.14
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

DSO 53 days, change +0 days YoY

A2AR vs Revenue Growth

AR growth -0.1% vs revenue growth -0.8%

A3Revenue vs CFFO

Revenue -0.8%, CFFO 13.2%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

Inventory -16.5% vs COGS 1.5%. Normal

B2CapEx vs Revenue

CapEx growth -10.9% vs revenue -0.8%. Normal

B3SG&A Ratio

SG&A/Gross Profit = 67.4%. Normal

B4Gross Margin

Gross margin 32.6%, change -1.5pp. Stable

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 5.62. Profits backed by cash

C2Free Cash Flow

FCF $0.1B, FCF/NI = 4.98

C3Accruals Ratio

Accruals ratio = -15.7%. Low accruals

C4Cash vs Debt

Cash $0.1B covers debt $0.0B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.0B = 8% of equity. Manageable

D2Leverage

Debt/EBITDA = 0.4x. Healthy

!
D3Soft Asset Growth

Other assets grew 39.5% vs revenue -0.8%

D4Asset Impairment

Write-offs normal

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change 19% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

M-Score = -3.14 (< -2.22). Unlikely manipulator

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04

Beneish M-Score

Manipulation Probability-3.14
-4.0 Clean-2.22 Grey-1.78 Danger0
1.007
DSRI
AR growing faster than revenue?
1.047
GMI
Gross margin declining?
1.247
AQI
Asset quality deteriorating?
0.992
SGI
Revenue growth rate
0.823
DEPI
Depreciation slowing?
1.034
SGAI
SG&A ratio changing?
-0.1566
TATA
Accruals level
1.074
LVGI
Leverage increasing?
05

Altman Z-Score

4.06
Safe Zone
0 Distress1.102.605.0+ Safe
0.3168
Liquidity
0.1739
Cumulative profit
0.0548
Operating efficiency
0.9937
Leverage

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