▼ BEARISH // F-RATED EARNINGS MIRAGE // ACCRUAL WATCHSIFTER 02 // ACCRUAL & RECEIVABLES FORENSICS
SEVERITY: 79/100
Z-SCORE: +2.06σ
STRL Accounting Gap: Net Income (+12.7%) Outpaced OCF (-11.5%) With +62.3% Working-Capital Build
CASH CONVERSION GAP
+24.2% (NI vs OCF)
RECEIVABLES / WC BLOAT
+62.3% VS REV
60D C-SUITE FORM 4 SALES
0 OPEN-MKT DUMPS
[GEEK DESK FORENSIC NOTE // SEC XBRL × FORM 4 CROSS-CHECK]
SEC EDGAR XBRL CompanyFacts10-K/10-Q Working Capital ScheduleSEC Form 4 Executive Sales
SEC EDGAR XBRL triangulation on Sterling Infrastructure Inc. (STRL) exposes a +24.2% Cash Conversion Gap as YoY Net Income growth (+12.7%) diverged from Operating Cash Flow growth (-11.5%). Non-cash current assets and receivables expanded +62.3% relative to top-line revenue growth. Monitor upcoming 10-Q cash realization closely for accrual mean-reversion.