LSB Industries, Inc. — Earnings Quality Grade F
LXU · Basic Materials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 34 days, change +7 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 17.8%, CFFO 10.3%. Cash follows revenue
Expense Quality
Inventory -3.3% vs COGS 7.6%. Normal
CapEx growth -16.1% vs revenue 17.8%. Normal
SG&A/Gross Profit = 39.8%. Normal
Gross margin rose +7.8pp while AR increased and AP decreased. Fraud pattern
Cash Flow Quality
CFFO/NI = 3.88. Profits backed by cash
FCF $0.0B, FCF/NI = 0.73
Accruals ratio = -6.0%. Low accruals
Cash $0.1B covers only 30% of debt $0.5B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 0% of equity. Manageable
Interest coverage = 1.9x (<2x). Financial stress
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
M-Score = -2.57 (< -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