B
SandRidge Energy, Inc. — Earnings Quality Grade B
SD · Energy
Generally healthy
Revenue
$156M
2025
Net Income
$70M
2025
Gross Margin
43.1%
Free Cash Flow
$41M
01
Screening Summary
14
Passed
2
Watch
0
Failed
-2.67
M-Score
管理层信号
最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02
Financial Trends
Revenue & Net Income ($B)
Margins (%)
03
18-Point Screening
01
Revenue Quality
✓
A1DSO Change
DSO 65 days, change -9 days YoY
✓
A2AR vs Revenue Growth
AR growth 10.3% vs revenue growth 24.8%
✓
A3Revenue vs CFFO
Revenue 24.8%, CFFO 35.4%. Cash follows revenue
02
Expense Quality
✓
B1Inventory vs COGS
No material inventory
!
B2CapEx vs Revenue
CapEx growth 124.1% is >2x revenue growth 24.8%
✓
B3SG&A Ratio
SG&A/Gross Profit = 19.6%, excellent (<30%)
!
B4Gross Margin
Gross margin swung +6.4pp (36.7% → 43.1%)
03
Cash Flow Quality
✓
C1CFFO vs Net Income
CFFO/NI = 1.43. Profits backed by cash
✓
C2Free Cash Flow
FCF $0.0B, FCF/NI = 0.58
✓
C3Accruals Ratio
Accruals ratio = -4.6%. Low accruals
—
C4Cash vs Debt
Insufficient data
04
Balance Sheet Health
✓
D1Goodwill + Intangibles
No goodwill. Clean balance sheet
✓
D2Leverage
Leverage manageable
✓
D3Soft Asset Growth
Other assets -26.0% vs revenue 24.8%. Normal
—
D4Asset Impairment
No write-off data
05
Acquisition Risk
✓
E1Serial Acquirer FCF
FCF after acquisitions positive
✓
E2Goodwill Surge
No goodwill
06
Manipulation Score
✓
F1Beneish M-Score
M-Score = -2.67 (< -2.22). Unlikely manipulator
04
Beneish M-Score
Manipulation Probability-2.67
-4.0 Clean-2.22 Grey-1.78 Danger0
0.884
DSRI
AR growing faster than revenue?
0.851
GMI
Gross margin declining?
0.962
AQI
Asset quality deteriorating?
1.248
SGI
Revenue growth rate
1
DEPI
Depreciation slowing?
0.904
SGAI
SG&A ratio changing?
-0.0465
TATA
Accruals level
1.014
LVGI
Leverage increasing?
05
Altman Z-Score
3.14
Safe Zone0 Distress1.102.605.0+ Safe
0.1239
Liquidity
-0.7294
Cumulative profit
0.1011
Operating efficiency
3.8368
Leverage
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25