Otter Tail Corporation — Earnings Quality Grade F
OTTR · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 31 days, change +0 days YoY
AR growth -1.8% vs revenue growth -2.0%
Revenue -2.0%, CFFO -14.7%. Cash follows revenue
Expense Quality
Inventory 6.5% vs COGS -0.9%. Normal
CapEx growth -19.7% vs revenue -2.0%. Normal
SG&A/Gross Profit = 14.7%, excellent (<30%)
Gross margin 43.2%, change -0.6pp. Stable
Cash Flow Quality
CFFO/NI = 1.40. Profits backed by cash
FCF < 50% of Net Income for 3 years
Accruals ratio = -2.8%. Low accruals
Cash $0.4B covers only 40% of debt $1.1B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 2% of equity. Manageable
Debt/EBITDA = 2.3x. Healthy
Other assets grew 21.6% vs revenue -2.0%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -2.70 (< -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