FinscoFinsco

Caterpillar — 盈利质量

$打开交互终端运行 `audit earning-quality` 并使用自定义选项。→
资本流向回报率指标盈利质量负债纪律护城河评估
EARNING QUALITY

TICKER: [US.CAT - Caterpillar]
PERIOD: [2010-ANNUAL ~ 2025-ANNUAL]


[+] Accruals Ratio: Median -2.9%
    ↳ OCF > NI, excellent cash generation
[+] Cash Conversion: Median 132%
    ↳ > 80% = strong, < 50% = weak
[+] FCF Conversion: Median 84%
    ↳ > 80% = excellent quality


Metric  Accruals  Cash Conv   FCF Conv
--------------------------------------
Mean       -3.4%     204.3%     117.3%
Median     -2.9%     132.1%      83.9%
Max         0.6%     756.8%     446.9%
Min        -7.6%      91.3%       1.9%
CoV        77.9%      82.8%      86.9%
Slope   0.17%/yr  -8.59%/yr  -1.71%/yr
R²            9%         5%         1%


[DATA]


Period       Net Income     OCF      FCF  Accruals  Cash Conv  FCF Conv
-----------------------------------------------------------------------
2010 ANNUAL       2.70B   5.01B    2.42B     -3.6%     185.5%     89.7%
2011 ANNUAL       4.93B   6.96B    3.03B     -2.5%     141.2%     61.5%
2012 ANNUAL       5.68B   5.18B  108.00M      0.6%      91.3%      1.9%
2013 ANNUAL       3.79B  10.19B    5.75B     -7.5%     269.0%    151.6%
2014 ANNUAL       2.45B   8.06B    4.68B     -6.6%     328.6%    190.8%
2015 ANNUAL       2.51B   6.70B    3.44B     -5.3%     266.7%    136.9%
2016 ANNUAL     -67.00M   5.64B    2.71B     -7.6%          -         -
2017 ANNUAL     754.00M   5.71B    3.37B     -6.4%     756.8%    446.9%
2018 ANNUAL       6.15B   6.56B    3.64B     -0.5%     106.7%     59.2%
2019 ANNUAL       6.09B   6.91B    4.24B     -1.0%     113.4%     69.6%
2020 ANNUAL       3.00B   6.33B    4.21B     -4.3%     211.0%    140.5%
2021 ANNUAL       6.49B   7.20B    4.73B     -0.9%     110.9%     72.8%
2022 ANNUAL       6.71B   7.77B    5.17B     -1.3%     115.8%     77.1%
2023 ANNUAL      10.34B  12.88B    9.79B     -2.9%     124.7%     94.8%
2024 ANNUAL      10.79B  12.04B    8.82B     -1.4%     111.5%     81.7%
2025 ANNUAL       8.88B  11.74B    7.45B     -2.9%     132.1%     83.9%
audit earning-quality
EARNING QUALITY TICKER: [US.CAT - Caterpillar] PERIOD: [2010-ANNUAL ~ 2025-ANNUAL]
[+] Accruals Ratio: Median -2.9% ↳ OCF > NI, excellent cash generation
[+] Cash Conversion: Median 132% ↳ > 80% = strong, < 50% = weak
[+] FCF Conversion: Median 84% ↳ > 80% = excellent quality
Metric Accruals Cash Conv FCF Conv
--------------------------------------
Mean -3.4% 204.3% 117.3%
Median -2.9% 132.1% 83.9%
Max 0.6% 756.8% 446.9%
Min -7.6% 91.3% 1.9%
CoV 77.9% 82.8% 86.9%
Slope 0.17%/yr -8.59%/yr -1.71%/yr
R² 9% 5% 1%
[DATA]
Period Net Income OCF FCF Accruals Cash Conv FCF Conv
-----------------------------------------------------------------------
2010 ANNUAL 2.70B 5.01B 2.42B -3.6% 185.5% 89.7%
2011 ANNUAL 4.93B 6.96B 3.03B -2.5% 141.2% 61.5%
2012 ANNUAL 5.68B 5.18B 108.00M 0.6% 91.3% 1.9%
2013 ANNUAL 3.79B 10.19B 5.75B -7.5% 269.0% 151.6%
2014 ANNUAL 2.45B 8.06B 4.68B -6.6% 328.6% 190.8%
2015 ANNUAL 2.51B 6.70B 3.44B -5.3% 266.7% 136.9%
2016 ANNUAL -67.00M 5.64B 2.71B -7.6% - -
2017 ANNUAL 754.00M 5.71B 3.37B -6.4% 756.8% 446.9%
2018 ANNUAL 6.15B 6.56B 3.64B -0.5% 106.7% 59.2%
2019 ANNUAL 6.09B 6.91B 4.24B -1.0% 113.4% 69.6%
2020 ANNUAL 3.00B 6.33B 4.21B -4.3% 211.0% 140.5%
2021 ANNUAL 6.49B 7.20B 4.73B -0.9% 110.9% 72.8%
2022 ANNUAL 6.71B 7.77B 5.17B -1.3% 115.8% 77.1%
2023 ANNUAL 10.34B 12.88B 9.79B -2.9% 124.7% 94.8%
2024 ANNUAL 10.79B 12.04B 8.82B -1.4% 111.5% 81.7%
2025 ANNUAL 8.88B 11.74B 7.45B -2.9% 132.1% 83.9%