REX American Resources Corporat — Earnings Quality Grade A
REX · Basic Materials
Strong financial health
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 8 days, change -4 days YoY
AR growth -31.7% vs revenue growth 1.2%
Revenue 1.2%, CFFO 83.6%. Cash follows revenue
Expense Quality
Inventory -10.3% vs COGS 1.0%. Normal
CapEx growth -4.0% vs revenue 1.2%. Normal
SG&A/Gross Profit = 34.8%. Normal
Gross margin 14.4%, change +0.2pp. Stable
Cash Flow Quality
CFFO/NI = 1.42. Profits backed by cash
FCF $0.0B, FCF/NI = 0.60
Accruals ratio = -4.4%. Low accruals
Cash $0.4B covers debt $0.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 0.3x. Healthy
Other assets -11.8% vs revenue 1.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -3.21 (< -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