F

Group 1 Automotive, Inc. — Earnings Quality Grade F

GPI · Consumer Cyclical

Major red flags

Revenue
$22.6B
2025
Net Income
$325M
2025
Gross Margin
16.0%
Free Cash Flow
$425M
01

Screening Summary

9
Passed
2
Watch
3
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

DSO 5 days, change -1 days YoY

A2AR vs Revenue Growth

AR growth 1.7% vs revenue growth 13.2%

A3Revenue vs CFFO

Insufficient data

02

Expense Quality

B1Inventory vs COGS

Inventory 4.0% vs COGS 13.5%. Normal

B2CapEx vs Revenue

CapEx growth 10.2% vs revenue 13.2%. Normal

!
B3SG&A Ratio

SG&A/Gross Profit = 70.3%, exceeds 70%

B4Gross Margin

Gross margin 16.0%, change -0.2pp. Stable

03

Cash Flow Quality

C1CFFO vs Net Income

Insufficient data

C2Free Cash Flow

FCF $0.4B, FCF/NI = 1.31

C3Accruals Ratio

Insufficient data

C4Cash vs Debt

Cash $0.0B covers only 1% of debt $5.9B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $3.1B = 113% of equity. Over 50%

!
D2Leverage

Debt/EBITDA = 6.9x (>4x). Financial stress

D3Soft Asset Growth

Other assets -9.4% vs revenue 13.2%. Normal

D4Asset Impairment

Write-offs surged 484% YoY, = 59% of NI. Possible big bath

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change 4% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

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05

Altman Z-Score

2.42
Grey Zone
0 Distress1.102.605.0+ Safe
0.0251
Liquidity
0.4273
Cumulative profit
0.0709
Operating efficiency
0.3689
Leverage

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