Citi Trends, Inc. — Earnings Quality Grade F
CTRN · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue 8.9%, CFFO 644.4%. Cash follows revenue
Expense Quality
Inventory -7.4% vs COGS 5.2%. Normal
CapEx growth 101.1% is >2x revenue growth 8.9%
SG&A/Gross Profit = 96.5%, exceeds 70%
Gross margin 39.6%, change +2.1pp. Stable
Cash Flow Quality
CFFO/NI = 4.02. Profits backed by cash
FCF $0.0B, FCF/NI = 0.12
Accruals ratio = -3.3%. Low accruals
Cash $0.1B covers only 30% of debt $0.2B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 9.2x (>4x). Interest coverage = -20.5x (<2x). Financial stress
Other assets grew 132.2% vs revenue 8.9%
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
No goodwill
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25