American Eagle Outfitters, Inc. — Earnings Quality Grade F
AEO · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 17 days, change -1 days YoY
AR growth -1.4% vs revenue growth 4.1%
Revenue 4.1%, CFFO -4.3%. Cash follows revenue
Expense Quality
Inventory 10.3% vs COGS 8.7%. Normal
CapEx growth 17.2% vs revenue 4.1%. Normal
SG&A/Gross Profit = 73.3%, exceeds 70%
Gross margin 36.5%, change -2.7pp. Stable
Cash Flow Quality
CFFO/NI = 2.38. Profits backed by cash
FCF $0.2B, FCF/NI = 1.02
Accruals ratio = -6.6%. Low accruals
Cash $0.2B covers only 14% of debt $1.7B
Balance Sheet Health
Goodwill+Intangibles $0.3B = 16% of equity. Manageable
Debt/EBITDA = 3.1x. Healthy
Other assets 17.9% vs revenue 4.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
M-Score = -2.72 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25