Kimberly-Clark Corporation — Earnings Quality Grade F
KMB · Consumer Defensive
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 40 days, change +4 days YoY
AR growth 8.1% vs revenue growth -2.1%
Revenue -2.1%, CFFO -14.1%. Cash follows revenue
Expense Quality
Inventory 1.6% vs COGS 0.1%. Normal
CapEx growth 57.8% is >2x revenue growth -2.1%
SG&A/Gross Profit = 59.6%. Normal
Gross margin 36.0%, change -1.4pp. Stable
Cash Flow Quality
CFFO/NI = 1.37. Profits backed by cash
FCF $1.6B, FCF/NI = 0.81
Accruals ratio = -4.4%. Low accruals
Cash $0.8B covers only 11% of debt $7.3B
Balance Sheet Health
Goodwill+Intangibles $1.9B = 128% of equity. Over 50%
Debt/EBITDA = 2.3x. Healthy
Other assets 11.0% vs revenue -2.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 2% YoY. Normal
Manipulation Score
M-Score = -2.54 (< -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 · 2026-04-10