medium · Corporate Credit Analysis

AlphaCorp and BetaCorp both report Net Income of $200M. AlphaCorp shows Cash from Operations (CFO) of $120M with $70M in non-cash working capital absorption. BetaCorp shows CFO of $230M with $20M in working capital release.

Which firm exhibits higher quality of earnings?

  1. Both have equal quality because Net Income is identical
  2. AlphaCorp, because its accruals indicate future revenue realizations
  3. AlphaCorp, because the investment in working capital suggests growth
  4. BetaCorp, because its earnings are fully backed by cash generation

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