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sec-cf3-unsustainable-cffo

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🇺🇸

Original

English
🇨🇳

Translation

Chinese

CF-3 Unsustainable CFFO

CF-3 不可持续的CFFO

Assess quality and durability of CFFO.
评估CFFO的质量与可持续性。

Checks

检查项

  • Analyze DPO, DIO, and AR collection timing for pull-forward behavior.
  • Flag one-time tax/legal/pension items materially lifting CFFO.
  • Compare CFFO and net income trends over multiple quarters.
  • 分析应付账款周转天数（DPO）、存货周转天数（DIO）和应收账款收款周期，判断是否存在提前确认的行为。
  • 标记对CFFO有重大影响的一次性税务/法律/养老金相关项目。
  • 对比多个季度内CFFO与净利润的趋势变化。

Output

输出

Return JSON with 
shenanigan
, 
risk_level
, 
flags
, 
supporting_evidence
, 
cffo_quality_score
, and 
recommended_follow_up
.
返回包含
shenanigan
、
risk_level
、
flags
、
supporting_evidence
、
cffo_quality_score
和
recommended_follow_up
字段的JSON数据。