Rogers Corporation — Earnings Quality Grade B
ROG · Technology
Generally healthy
Screening Summary
管理层信号
数据来源：SEC EDGAR 8-K Item 5.02，附 Exhibit 99.1 链接
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 54 days, change -0 days YoY
AR growth -3.0% vs revenue growth -2.3%
Revenue -2.3%, CFFO -20.4%. Cash follows revenue
Expense Quality
Inventory -12.2% vs COGS 0.2%. Normal
CapEx growth -46.3% vs revenue -2.3%. Normal
SG&A/Gross Profit = 68.8%. Normal
Gross margin 31.7%, change -1.7pp. Stable
Cash Flow Quality
CFFO/NI = -1.64. Below 1.0
FCF $0.1B, FCF/NI = -1.15
Accruals ratio = -11.4%. Low accruals
Cash $0.2B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 34% of equity
Debt/EBITDA = 2.1x. Healthy
Other assets -0.5% vs revenue -2.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -14% YoY. Normal
Manipulation Score
M-Score = -3.06 (< -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