Shoe Carnival, Inc. — Earnings Quality Grade F
SCVL · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 2 days, change -1 days YoY
AR growth -29.4% vs revenue growth -5.6%
Revenue -5.6%, CFFO -30.5%. Cash follows revenue
Expense Quality
Inventory growth 14.0% exceeds COGS -7.0%
CapEx growth 34.8% is >2x revenue growth -5.6%
SG&A/Gross Profit = 83.9%, exceeds 70%
Gross margin 36.6%, change +0.9pp. Stable
Cash Flow Quality
CFFO/NI = 1.36. Profits backed by cash
FCF $0.0B, FCF/NI = 0.51
Accruals ratio = -1.6%. Low accruals
Cash $0.1B covers only 35% of debt $0.4B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 9% of equity. Manageable
Debt/EBITDA = 3.5x. Healthy
Other assets -9.3% vs revenue -5.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -0% YoY. Normal
Manipulation Score
M-Score = -2.95 (< -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