Alliant Energy Corporation — Earnings Quality Grade F
LNT · Utilities
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 11 days, change +1 days YoY
AR growth 22.9% exceeds revenue growth 9.6%
Revenue 9.6%, CFFO 0.2%. Cash follows revenue
Expense Quality
Inventory -2.4% vs COGS 7.7%. Normal
Insufficient data
Insufficient data
Gross margin 45.7%, change +1.0pp. Stable
Cash Flow Quality
CFFO/NI = 1.44. Profits backed by cash
FCF $1.2B, FCF/NI = 1.44
Accruals ratio = -1.4%. Low accruals
Cash $0.6B covers only 5% of debt $12.1B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 6.1x (>4x). Financial stress
Other assets 8.7% vs revenue 9.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
No goodwill
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25