A

Bank of Hawaii Corporation — Earnings Quality Grade A

BOH · Financial Services

Strong financial health

Revenue
$711M
2025
Net Income
$206M
2025
Gross Margin
Free Cash Flow
$184M
01

Screening Summary

11
Passed
1
Watch
0
Failed
M-Score

管理层信号

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Routine2026-02-24
CEO任命
Standard appointment
SEC
Routine2026-02-03
Peter S. Ho · Director离任
SEC
Routine2026-02-03
Peter S. Ho · Chairman辞职
Planned succession
SEC
Routine2026-02-03
James C. Polk · Chair任命
Standard appointment
SEC
Routine2026-02-03
Peter S. Ho · Independent Director退休
SEC

数据来源:SEC EDGAR 8-K Item 5.02,附 Exhibit 99.1 链接

02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

DSO 44 days, change -4 days YoY

A2AR vs Revenue Growth

AR growth 2.5% vs revenue growth 12.5%

A3Revenue vs CFFO

Revenue 12.5%, CFFO 27.7%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

!
B2CapEx vs Revenue

CapEx growth 251.8% is >2x revenue growth 12.5%

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 1.06. Profits backed by cash

C2Free Cash Flow

FCF $0.2B, FCF/NI = 0.90

C3Accruals Ratio

Accruals ratio = -0.1%. Low accruals

C4Cash vs Debt

Cash $0.9B covers debt $0.7B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.0B = 3% 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 -3% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

Bank of Hawaii 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