Cinemark Holdings Inc Cinemark — Earnings Quality Grade F
CNK · Communication Services
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 13 days, change +0 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 2.1%, CFFO -15.0%. Cash follows revenue
Expense Quality
Inventory -6.1% vs COGS 3.0%. Normal
CapEx growth 45.2% is >2x revenue growth 2.1%
SG&A/Gross Profit = 48.5%. Normal
Gross margin 64.1%, change -0.3pp. Stable
Cash Flow Quality
CFFO/NI = 2.87. Profits backed by cash
FCF $0.2B, FCF/NI = 1.28
Accruals ratio = -5.8%. Low accruals
Cash $0.3B covers only 12% of debt $3.0B
Balance Sheet Health
Goodwill+Intangibles $1.5B = 382% of equity. Over 50%
Debt/EBITDA = 5.8x (>4x). Financial stress
Other assets -6.3% vs revenue 2.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
M-Score = -2.64 (< -2.22). Unlikely manipulator
Portfolio monitoring
Monitor CNK continuously
The full checks and model details are free to read. Use Watchlist to track your holdings; Pro adds automatic quarterly rescoring, risk-event email alerts, scans up to 50 tickers, and export workflows.
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25