Church & Dwight Company, Inc. — Earnings Quality Grade F
CHD · Consumer Defensive
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 35 days, change -1 days YoY
AR growth -1.2% vs revenue growth 1.6%
Revenue 1.6%, CFFO 5.1%. Cash follows revenue
Expense Quality
Inventory -12.8% vs COGS 3.4%. Normal
CapEx growth -31.9% vs revenue 1.6%. Normal
SG&A/Gross Profit = 61.2%. Normal
Gross margin 44.7%, change -1.0pp. Stable
Cash Flow Quality
CFFO/NI = 1.65. Profits backed by cash
FCF $1.1B, FCF/NI = 1.48
Accruals ratio = -5.4%. Low accruals
Cash $0.4B covers only 19% of debt $2.2B
Balance Sheet Health
Goodwill+Intangibles $6.1B = 153% of equity. Over 50%
Debt/EBITDA = 1.7x. Healthy
Other assets -9.2% vs revenue 1.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 15% YoY. Normal
Manipulation Score
M-Score = -2.71 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-10