Methodology · v2.9

CFQCash Flow Quality

Cash-flow-quality composite for {legal_name} measuring FCF/NI persistence, FCF trend, and accruals quality. EXTRACTION RULES: Return composite_signal with three sub-signals — (a) fcf_ni_consistency (value 0-100 reflecting median |FCF/NI - 1| inverse across last 8-12 quarters; 0.8 < ratio < 1.2 = 90, 0.5-0.8 or 1.2-1.6 = 60, else 30), (b) fcf_trend (value 0-100 reflecting positive 3y FCF slope; rising = 85, flat = 55, declining = 25), (c) accrual_quality (value 0-100 inverse of accrual-to-assets ratio; |accruals/total_assets|<5%→90, 5-10%→55, 10+→25). Cite SEC 10-K / 10-Q + StockAnalysis / Macrotrends / Gurufocus per sub-signal. Server applies composite_signal_score — DO NOT compute any 0-100 score. If {legal_name} files no public cash-flow statement / income statement (private, subsidiary with no standalone filing, B2B with no quarterly disclosure) and no reputable third-party publishes the FCF/NI/accruals series, return type="absent" reason="not_disclosed" — NEVER estimate or fabricate a sub-signal value.