National Beverage Corp. — Earnings Quality Grade A
FIZZ · Consumer Defensive
Strong financial health
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 32 days, change +0 days YoY
AR growth 1.3% vs revenue growth 0.8%
Revenue 0.8%, CFFO 4.4%. Cash follows revenue
Expense Quality
Inventory 0.6% vs COGS -0.8%. Normal
CapEx growth 19.7% vs revenue 0.8%. Normal
SG&A/Gross Profit = 47.0%. Normal
Gross margin 37.0%, change +1.0pp. Stable
Cash Flow Quality
CFFO/NI = 1.11. Profits backed by cash
FCF $0.2B, FCF/NI = 0.91
Accruals ratio = -3.0%. Low accruals
Cash $0.2B covers debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 3% of equity. Manageable
Debt/EBITDA = 0.3x. Healthy
Other assets 0.1% vs revenue 0.8%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
M-Score = -2.60 (< -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