Luxfer Holdings PLC — Earnings Quality Grade F
LXFR · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 42 days, change -0 days YoY
AR growth -2.6% vs revenue growth -1.9%
Revenue -1.9%, CFFO -33.5%. Cash follows revenue
Expense Quality
Inventory 10.5% vs COGS -3.5%. Normal
CapEx growth -27.1% vs revenue -1.9%. Normal
SG&A/Gross Profit = 55.0%. Normal
Gross margin 23.2%, change +1.3pp. Stable
Cash Flow Quality
CFFO/NI = 4.42. Profits backed by cash
FCF $0.0B, FCF/NI = 3.40
Accruals ratio = -7.1%. Low accruals
Cash $0.0B covers only 16% of debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 36% of equity
Debt/EBITDA = 1.4x. Healthy
Insufficient data
Write-offs surged 132% YoY, = 84% of NI. Possible big bath
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 3% YoY. Normal
Manipulation Score
M-Score = -2.80 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25