Dollar General Corporation — Earnings Quality Grade F
DG · Consumer Defensive
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue 5.2%, CFFO 21.3%. Cash follows revenue
Expense Quality
Inventory -5.7% vs COGS 3.6%. Normal
CapEx growth -5.2% vs revenue 5.2%. Normal
SG&A/Gross Profit = 83.2%, exceeds 70%
Gross margin 30.7%, change +1.1pp. Stable
Cash Flow Quality
CFFO/NI = 2.40. Profits backed by cash
FCF $2.4B, FCF/NI = 1.58
Accruals ratio = -6.9%. Low accruals
Cash $1.1B covers only 7% of debt $15.7B
Balance Sheet Health
Goodwill+Intangibles $5.5B = 65% of equity. Over 50%
Debt/EBITDA = 4.8x (>4x). Financial stress
Other assets -1.9% vs revenue 5.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-10