Oil States International, Inc. — Earnings Quality Grade C
OIS · Energy
Some 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 +2 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -3.4%, CFFO 129.1%. Cash follows revenue
Expense Quality
Inventory -14.6% vs COGS -1.3%. Normal
CapEx growth -16.8% vs revenue -3.4%. Normal
SG&A/Gross Profit = 105.4%, exceeds 70%
Gross margin 12.8%, change -1.9pp. Stable
Cash Flow Quality
CFFO/NI = -0.96. Below 1.0
FCF $0.1B, FCF/NI = -0.68
Accruals ratio = -24.3%. Low accruals
Cash $0.1B covers 93% of debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 18% of equity. Manageable
Interest coverage = 0.3x (<2x). Financial stress
Other assets 11.5% vs revenue -3.4%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -48% YoY. Normal
Manipulation Score
M-Score = -3.69 (< -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