Dine Brands Global, Inc. Common — Earnings Quality Grade F
DIN · 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 49 days, change -2 days YoY
AR growth 3.3% vs revenue growth 8.3%
Revenue 8.3%, CFFO -17.7%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 152.5% is >2x revenue growth 8.3%
SG&A/Gross Profit = 56.7%. Normal
Gross margin swung -5.3pp (46.2% → 40.9%)
Cash Flow Quality
CFFO/NI = 5.20. Profits backed by cash
FCF $0.1B, FCF/NI = 3.12
Accruals ratio = -4.1%. Low accruals
Cash $0.1B covers only 8% of debt $1.6B
Balance Sheet Health
Goodwill+Intangibles $0.8B = -286% of equity. Manageable
Debt/EBITDA = 11.0x (>4x). Interest coverage = 1.8x (<2x). Financial stress
Other assets grew 22.1% vs revenue 8.3%
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -5% YoY. Normal
Manipulation Score
M-Score = -2.59 (< -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