Gibraltar Industries, Inc. — Earnings Quality Grade D
ROCK · Industrials
Significant concerns
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 39 days, change -2 days YoY
AR growth 4.7% vs revenue growth 11.0%
Revenue grew 11.0% but CFFO declined -4.2%
Small-cap context: Small-cap revenue/CFFO ratio is sensitive to growth-stage working-capital draws.
Expense Quality
Inventory 25.2% vs COGS 15.0%. Normal
CapEx growth 173.7% is >2x revenue growth 11.0%
SG&A/Gross Profit = 59.8%. Normal
Gross margin 26.9%, change -2.6pp. Stable
Cash Flow Quality
CFFO/NI = -3.76. Below 1.0
FCF $0.1B, FCF/NI = -2.72
Accruals ratio = -15.2%. Low accruals
Cash $0.1B covers debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.6B = 59% of equity. Over 50%
Debt/EBITDA = 0.4x. Healthy
Other assets -92.2% vs revenue 11.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles surged 48% YoY
Manipulation Score
M-Score = -3.29 (< -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