United Parks & Resorts Inc. — Earnings Quality Grade F
PRKS · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 17 days, change +0 days YoY
AR outpaced revenue for 2 consecutive years
Revenue -3.6%, CFFO -20.8%. Cash follows revenue
Expense Quality
Inventory growth 12.6% exceeds COGS -2.9%
CapEx growth -12.5% vs revenue -3.6%. Normal
SG&A/Gross Profit = 14.8%, excellent (<30%)
Gross margin 92.3%, change -0.1pp. Stable
Cash Flow Quality
CFFO/NI = 2.26. Profits backed by cash
FCF $0.2B, FCF/NI = 0.97
Accruals ratio = -8.1%. Low accruals
Cash $0.1B covers only 4% of debt $2.3B
Balance Sheet Health
Goodwill+Intangibles $0.2B = -51% of equity. Manageable
Debt/EBITDA = 4.4x (>4x). Financial stress
Other assets 14.3% vs revenue -3.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
M-Score = -2.89 (< -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