Rush Enterprises, Inc. — Earnings Quality Grade F
RUSHB · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 12 days, change -3 days YoY
AR growth -23.6% vs revenue growth -4.7%
Revenue -4.7%, CFFO 39.1%. Cash follows revenue
Expense Quality
Inventory -14.2% vs COGS -4.8%. Normal
CapEx growth -7.7% vs revenue -4.7%. Normal
SG&A/Gross Profit = 68.2%. Normal
Gross margin 19.6%, change +0.0pp. Stable
Cash Flow Quality
CFFO/NI = 3.27. Profits backed by cash
FCF $0.5B, FCF/NI = 1.75
Accruals ratio = -13.5%. Low accruals
Cash $0.2B covers only 15% of debt $1.4B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 20% of equity. Manageable
Debt/EBITDA = 2.2x. Healthy
Other assets 7.7% vs revenue -4.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 3% YoY. Normal
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