Visteon Corporation — Earnings Quality Grade B
VC · Consumer Cyclical
Generally healthy
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 59 days, change +5 days YoY
AR growth 6.1% vs revenue growth -2.5%
Revenue -2.5%, CFFO -4.0%. Cash follows revenue
Expense Quality
Inventory -4.9% vs COGS -3.0%. Normal
CapEx growth -2.9% vs revenue -2.5%. Normal
SG&A/Gross Profit = 38.0%. Normal
Gross margin 14.1%, change +0.4pp. Stable
Cash Flow Quality
CFFO/NI = 2.04. Profits backed by cash
FCF $0.3B, FCF/NI = 1.38
Accruals ratio = -6.2%. Low accruals
Cash $0.8B covers debt $0.4B
Balance Sheet Health
Goodwill+Intangibles $0.2B = 14% of equity. Manageable
Debt/EBITDA = 0.9x. Healthy
Other assets grew 41.2% vs revenue -2.5%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles surged 46% YoY
Manipulation Score
M-Score = -2.69 (< -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