A

Loews Corporation — Earnings Quality Grade A

L · Financial Services

Strong financial health

Revenue
$18.2B
2025
Net Income
$1.7B
2025
Gross Margin
Free Cash Flow
$2.7B
01

Screening Summary

11
Passed
1
Watch
0
Failed
M-Score
02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

DSO 204 days, change -3 days YoY

A2AR vs Revenue Growth

AR growth 4.1% vs revenue growth 5.4%

A3Revenue vs CFFO

Revenue 5.4%, CFFO 8.4%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

B2CapEx vs Revenue

CapEx growth -8.4% vs revenue 5.4%. Normal

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 1.97. Profits backed by cash

C2Free Cash Flow

FCF $2.7B, FCF/NI = 1.62

C3Accruals Ratio

Accruals ratio = -1.9%. Low accruals

!
C4Cash vs Debt

Cash $7.9B covers 84% of debt $9.5B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.3B = 2% of equity. Manageable

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 -29% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

Loews Corporation 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 · 2026-04-09

Loews Corporation (L) 财报排雷评级 A — EarningsGrade