O'Reilly Automotive, Inc. — Earnings Quality Grade F
ORLY · Consumer Cyclical
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 8 days, change +0 days YoY
AR growth 9.2% vs revenue growth 6.4%
Revenue 6.4%, CFFO -9.4%. Cash follows revenue
Expense Quality
Inventory 12.5% vs COGS 5.6%. Normal
CapEx growth 14.2% vs revenue 6.4%. Normal
SG&A/Gross Profit = 62.3%. Normal
Gross margin 51.6%, change +0.4pp. Stable
Cash Flow Quality
CFFO/NI = 1.09. Profits backed by cash
FCF $1.6B, FCF/NI = 0.63
Accruals ratio = -1.4%. Low accruals
Cash $0.2B covers only 2% of debt $8.5B
Balance Sheet Health
Goodwill+Intangibles $1.0B = -134% of equity. Manageable
Debt/EBITDA = 2.1x. Healthy
Other assets -0.4% vs revenue 6.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 2% YoY. Normal
Manipulation Score
M-Score = -2.49 (< -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 · 2026-04-08