GigaCloud Technology Inc — Earnings Quality Grade B
GCT · Technology
Generally healthy
Screening Summary
Management Signals
Source: SEC EDGAR 8-K Item 5.02, with exhibit links when available
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 19 days, change +1 days YoY
AR growth 15.1% vs revenue growth 11.1%
Revenue 11.1%, CFFO 20.6%. Cash follows revenue
Expense Quality
Inventory 9.2% vs COGS 13.0%. Normal
CapEx growth -49.3% vs revenue 11.1%. Normal
SG&A/Gross Profit = 48.1%. Normal
Gross margin 23.3%, change -1.3pp. Stable
Cash Flow Quality
CFFO/NI = 1.39. Profits backed by cash
FCF $0.2B, FCF/NI = 1.33
Accruals ratio = -4.4%. Low accruals
Cash $0.4B covers 89% of debt $0.5B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 4% of equity. Manageable
Debt/EBITDA = 2.8x. Healthy
Other assets grew 38.5% vs revenue 11.1%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -6% YoY. Normal
Manipulation Score
M-Score = -2.55 (< -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 · 2026-04-25