Abercrombie & Fitch Company — Earnings Quality Grade C
ANF · Consumer Cyclical
Some red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 10 days, change +2 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 6.4%, CFFO -12.8%. Cash follows revenue
Expense Quality
Inventory 4.6% vs COGS 14.4%. Normal
CapEx growth 31.6% is >2x revenue growth 6.4%
SG&A/Gross Profit = 78.3%, exceeds 70%
Gross margin 61.5%, change -2.7pp. Stable
Cash Flow Quality
CFFO/NI = 1.22. Profits backed by cash
FCF $0.4B, FCF/NI = 0.75
Accruals ratio = -3.2%. Low accruals
Cash $0.8B covers 67% of debt $1.2B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 1.3x. Healthy
Other assets -11.2% vs revenue 6.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.28 (< -2.22). Unlikely manipulator
Portfolio monitoring
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Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25