A

Central Pacific Financial Corp — Earnings Quality Grade A

CPF · Financial Services

Strong financial health

Revenue
$289M
2025
Net Income
$77M
2025
Gross Margin
Free Cash Flow
$92M
01

Screening Summary

12
Passed
0
Watch
0
Failed
M-Score

管理层信号

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Routine2025-11-07
Central Pacific Bank's · director辞职
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 30 days, change -5 days YoY

A2AR vs Revenue Growth

AR growth 0.8% vs revenue growth 17.2%

A3Revenue vs CFFO

Revenue 17.2%, CFFO 7.7%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

B2CapEx vs Revenue

CapEx growth -65.8% vs revenue 17.2%. Normal

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 1.26. Profits backed by cash

C2Free Cash Flow

FCF $0.1B, FCF/NI = 1.19

C3Accruals Ratio

Accruals ratio = -0.3%. Low accruals

C4Cash vs Debt

Cash $0.4B covers debt $0.1B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.0B = 1% 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 2% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

Central Pacific Financial Corp 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