United States Lime & Minerals, — Earnings Quality Grade A
USLM · Basic Materials
Strong financial health
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 47 days, change -4 days YoY
AR growth 9.0% vs revenue growth 17.3%
Revenue 17.3%, CFFO 30.9%. Cash follows revenue
Expense Quality
Inventory 11.6% vs COGS 9.5%. Normal
CapEx growth 128.7% is >2x revenue growth 17.3%
SG&A/Gross Profit = 13.3%, excellent (<30%)
Gross margin 48.9%, change +3.6pp. Stable
Cash Flow Quality
CFFO/NI = 1.23. Profits backed by cash
FCF $0.1B, FCF/NI = 0.76
Accruals ratio = -4.5%. Low accruals
Cash $0.4B covers debt $0.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 0.0x. Healthy
Other assets -30.2% vs revenue 17.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.87 (< -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