Seneca Foods Corp. — Earnings Quality Grade F
SENEA · Consumer Defensive
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 22 days, change +2 days YoY
AR growth 20.8% exceeds revenue growth 8.2%
Revenue 8.2%, CFFO 504.4%. Cash follows revenue
Expense Quality
Inventory -30.8% vs COGS 12.5%. Normal
CapEx growth 1.6% vs revenue 8.2%. Normal
SG&A/Gross Profit = 50.2%. Normal
Gross margin 9.5%, change -3.4pp. Stable
Cash Flow Quality
CFFO/NI = 8.14. Profits backed by cash
FCF < 50% of Net Income for 2 years
Accruals ratio = -24.9%. Low accruals
Cash $0.0B covers only 11% of debt $0.4B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 2.8x. Healthy
Other assets -89.5% vs revenue 8.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
No goodwill
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