NPK International Inc. — Earnings Quality Grade F
NPKI · Energy
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 70 days, change -7 days YoY
AR growth 15.1% vs revenue growth 27.4%
Revenue 27.4%, CFFO 91.2%. Cash follows revenue
Expense Quality
Inventory -21.5% vs COGS 25.6%. Normal
CapEx growth 7.2% vs revenue 27.4%. Normal
SG&A/Gross Profit = 53.6%. Normal
Gross margin 36.4%, change +0.9pp. Stable
Cash Flow Quality
CFFO/NI = 1.87. Profits backed by cash
FCF $0.0B, FCF/NI = 0.68
Accruals ratio = -7.7%. Low accruals
Cash $0.0B covers only 19% of debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 28% of equity. Manageable
Debt/EBITDA = 0.4x. Healthy
Other assets grew 55.3% vs revenue 27.4%
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles surged 70% YoY
Manipulation Score
M-Score = -2.62 (< -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