PAMT CORP — Earnings Quality Grade F
PAMT · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 41 days, change +1 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -16.3%, CFFO -70.6%. Cash follows revenue
Expense Quality
Inventory -4.2% vs COGS -12.8%. Normal
CapEx growth -71.1% vs revenue -16.3%. Normal
SG&A/Gross Profit = -380.5%, excellent (<30%)
Gross margin -2.1%, change -4.1pp. Stable
Cash Flow Quality
CFFO/NI = -0.33. Below 1.0
FCF is negative ($-0.0B)
Accruals ratio = -10.0%. Low accruals
Cash $0.1B covers only 25% of debt $0.3B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 11.0x (>4x). Interest coverage = -4.6x (<2x). Financial stress
Other assets grew 269.2% vs revenue -16.3%
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
No goodwill
Manipulation Score
M-Score = -3.28 (< -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