A

Park National Corporation — Earnings Quality Grade A

PRK · Financial Services

Strong financial health

Revenue
$557M
2025
Net Income
$180M
2025
Gross Margin
Free Cash Flow
$192M
01

Screening Summary

12
Passed
0
Watch
0
Failed
M-Score

Management Signals

View all →
Watch2026-02-02
Park National Bank · DirectorDeparture
2 board departures
SEC
Routine2026-02-02
Jeffrey D. Agee · DirectorAppointment
Standard appointment
SEC
Routine2026-02-02
Park National Bank · Chief Executive OfficerAppointment
Standard appointment
SEC
Routine2026-02-02
Jeffrey D. Agee · directorAppointment
Standard appointment
SEC
Routine2026-02-02
David L. Trautman · ChairmanAppointment
Standard appointment
SEC

Source: SEC EDGAR 8-K Item 5.02, with exhibit links when available

02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

DSO 23 days, change -3 days YoY

A2AR vs Revenue Growth

AR growth -4.6% vs revenue growth 7.0%

A3Revenue vs CFFO

Revenue 7.0%, CFFO 10.9%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

B2CapEx vs Revenue

CapEx growth -30.6% vs revenue 7.0%. Normal

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 1.10. Profits backed by cash

C2Free Cash Flow

FCF $0.2B, FCF/NI = 1.07

C3Accruals Ratio

Accruals ratio = -0.2%. Low accruals

C4Cash vs Debt

Cash $0.2B covers debt $0.0B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.2B = 13% of equity. Manageable

D2Leverage

Insufficient data

D3Soft Asset Growth

Insufficient data

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change -1% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

Park National Corporation is a financial company. Z-Score is designed for non-financial companies.

Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25