Central Garden & Pet Company — Earnings Quality Grade D
CENTA · Consumer Defensive
Significant concerns
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 38 days, change +1 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -2.2%, CFFO -15.8%. Cash follows revenue
Expense Quality
Inventory -4.7% vs COGS -5.5%. Normal
CapEx growth -4.0% vs revenue -2.2%. Normal
SG&A/Gross Profit = 74.9%, exceeds 70%
Gross margin 31.9%, change +2.4pp. Stable
Cash Flow Quality
CFFO/NI = 2.04. Profits backed by cash
FCF $0.3B, FCF/NI = 1.79
Accruals ratio = -4.7%. Low accruals
Cash $0.9B covers 61% of debt $1.4B
Balance Sheet Health
Goodwill+Intangibles $1.0B = 63% of equity. Over 50%
Debt/EBITDA = 4.0x (>4x). Financial stress
Other assets 6.0% vs revenue -2.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
M-Score = -2.75 (< -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