Gold.com, Inc. — Earnings Quality Grade F
GOLD · Financial Services
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 4 days, change +3 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 13.2%, CFFO 150.0%. Cash follows revenue
Expense Quality
Inventory 16.6% vs COGS 13.0%. Normal
CapEx growth -32.3% vs revenue 13.2%. Normal
SG&A/Gross Profit = 66.0%. Normal
Gross margin 1.9%, change +0.1pp. Stable
Cash Flow Quality
CFFO/NI = 8.80. Profits backed by cash
FCF $0.1B, FCF/NI = 8.18
Accruals ratio = -6.1%. Low accruals
Cash $0.1B covers only 9% of debt $0.8B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 56% of equity. Over 50%
Debt/EBITDA = 9.3x (>4x). Interest coverage = 1.1x (<2x). Financial stress
Other assets 22.7% vs revenue 13.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 21% YoY. Normal
Manipulation Score
M-Score = 0.23 (> -1.78). LIKELY MANIPULATOR
Small-cap context: Beneish M-Score was calibrated on large-caps; small-cap DSO/inventory volatility mechanically inflates it.
Beneish M-Score
Altman Z-Score — Not Applicable
Gold.com, Inc. 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