Enpro Inc. — Earnings Quality Grade F
NPO · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 43 days, change +2 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 9.0%, CFFO 23.5%. Cash follows revenue
Expense Quality
Inventory 10.8% vs COGS 8.6%. Normal
CapEx growth 46.2% is >2x revenue growth 9.0%
SG&A/Gross Profit = 66.3%. Normal
Gross margin 42.6%, change +0.2pp. Stable
Cash Flow Quality
CFFO/NI = 4.97. Profits backed by cash
FCF $0.2B, FCF/NI = 3.78
Accruals ratio = -6.0%. Low accruals
Cash $0.1B covers only 17% of debt $0.7B
Balance Sheet Health
Goodwill+Intangibles $1.9B = 122% of equity. Over 50%
Debt/EBITDA = 3.4x. Healthy
Other assets 16.1% vs revenue 9.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 12% YoY. Normal
Manipulation Score
M-Score = -2.59 (< -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