Rocky Brands, Inc. — Earnings Quality Grade F
RCKY · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 58 days, change +0 days YoY
AR growth 7.0% vs revenue growth 6.2%
Revenue 6.2%, CFFO -69.1%. Cash follows revenue
Expense Quality
Inventory 8.7% vs COGS 3.6%. Normal
CapEx growth 41.0% is >2x revenue growth 6.2%
Insufficient data
Gross margin 40.9%, change +1.5pp. Stable
Cash Flow Quality
CFFO/NI = 0.73. Below 1.0
FCF $0.0B, FCF/NI = 0.44
Accruals ratio = 1.3%. Low accruals
Cash $0.0B covers only 2% of debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.2B = 60% of equity. Over 50%
Debt/EBITDA = 2.7x. Healthy
Other assets 19.6% vs revenue 6.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
Insufficient data
Portfolio monitoring
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Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25