Jefferson Capital, Inc. — Earnings Quality Grade F
JCAP · Financial Services
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 17 days, change -11 days YoY
AR growth -15.3% vs revenue growth 41.5%
Revenue 41.5%, CFFO 59.8%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth -82.5% vs revenue 41.5%. Normal
SG&A/Gross Profit = 32.8%. Normal
Gross margin 73.2%, change +1.2pp. Stable
Cash Flow Quality
CFFO/NI = 1.43. Profits backed by cash
FCF $0.3B, FCF/NI = 1.42
Accruals ratio = -3.9%. Low accruals
Cash $0.0B covers only 2% of debt $1.4B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 14% of equity. Manageable
Debt/EBITDA = 6.3x (>4x). Financial stress
Other assets 13.1% vs revenue 41.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -5% YoY. Normal
Manipulation Score
M-Score = -2.77 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score — Not Applicable
Jefferson Capital, Inc. 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