Entravision Communications Corp — Earnings Quality Grade F
EVC · Communication Services
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 77 days, change +9 days YoY
AR growth 38.9% exceeds revenue growth 22.6%
Revenue grew 22.6% but CFFO declined -85.7%
Small-cap context: Small-cap revenue/CFFO ratio is sensitive to growth-stage working-capital draws.
Expense Quality
No material inventory
CapEx growth -15.7% vs revenue 22.6%. Normal
SG&A/Gross Profit = 62.6%. Normal
Gross margin swung -10.8pp (34.7% → 23.8%)
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF $0.0B, FCF/NI = -0.04
Accruals ratio = -23.2%. Low accruals
Cash $0.1B covers only 30% of debt $0.2B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 240% of equity. Over 50%
Interest coverage = 0.0x (<2x). Financial stress
Other assets -57.2% vs revenue 22.6%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -30% YoY. Normal
Manipulation Score
M-Score = -3.14 (< -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