OneSpaWorld Holdings Limited — Earnings Quality Grade F
OSW · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 18 days, change -1 days YoY
AR growth 3.6% vs revenue growth 7.4%
Revenue 7.4%, CFFO 6.0%. Cash follows revenue
Expense Quality
Inventory growth 25.9% exceeds COGS 7.6%
CapEx growth 123.5% is >2x revenue growth 7.4%
SG&A/Gross Profit = 34.7%. Normal
Gross margin 16.6%, change -0.1pp. Stable
Cash Flow Quality
CFFO/NI = 1.17. Profits backed by cash
FCF $0.1B, FCF/NI = 0.96
Accruals ratio = -1.7%. Low accruals
Cash $0.0B covers only 17% of debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.5B = 94% of equity. Over 50%
Debt/EBITDA = 0.9x. Healthy
Other assets -4.3% vs revenue 7.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -4% YoY. Normal
Manipulation Score
M-Score = -2.48 (< -2.22). Unlikely manipulator
Portfolio monitoring
Monitor OSW 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