JAKKS Pacific, Inc. — Earnings Quality Grade D
JAKK · Consumer Cyclical
Significant concerns
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO surged by 19 days (70 → 88)
Small-cap context: DSO swings on a small revenue base are more often quarterly customer-mix effects than red flags.
AR outpaced revenue for 2 consecutive years
Revenue -17.4%, CFFO -78.2%. Cash follows revenue
Expense Quality
Inventory growth 13.3% exceeds COGS -19.3%
CapEx growth -15.0% vs revenue -17.4%. Normal
SG&A/Gross Profit = 92.0%, exceeds 70%
Gross margin 32.4%, change +1.6pp. Stable
Cash Flow Quality
CFFO/NI = 0.86. Profits backed by cash
FCF is negative ($-0.0B)
Accruals ratio = 0.3%. Low accruals
Cash $0.1B covers 98% of debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 14% of equity. Manageable
Debt/EBITDA = 2.1x. Healthy
Other assets grew 50.6% vs revenue -17.4%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -0% YoY. Normal
Manipulation Score
M-Score = -2.43 (< -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