SandRidge Energy, Inc. — Earnings Quality Grade B
SD · Energy
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 65 days, change -9 days YoY
AR growth 10.3% vs revenue growth 24.8%
Revenue 24.8%, CFFO 35.4%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 124.1% is >2x revenue growth 24.8%
SG&A/Gross Profit = 19.6%, excellent (<30%)
Gross margin swung +6.4pp (36.7% → 43.1%)
Cash Flow Quality
CFFO/NI = 1.43. Profits backed by cash
FCF $0.0B, FCF/NI = 0.58
Accruals ratio = -4.6%. Low accruals
Insufficient data
Balance Sheet Health
No goodwill. Clean balance sheet
Leverage manageable
Other assets -26.0% vs revenue 24.8%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.67 (< -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