Kohl's Corporation — Earnings Quality Grade F
KSS · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue -4.3%, CFFO 113.0%. Cash follows revenue
Expense Quality
Inventory -6.8% vs COGS -4.5%. Normal
CapEx growth -20.2% vs revenue -4.3%. Normal
SG&A/Gross Profit = 80.8%, exceeds 70%
Gross margin 40.6%, change +0.1pp. Stable
Cash Flow Quality
CFFO/NI = 5.07. Profits backed by cash
FCF $1.0B, FCF/NI = 3.71
Accruals ratio = -8.3%. Low accruals
Cash $0.7B covers only 10% of debt $6.6B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 5.0x (>4x). Interest coverage = 1.8x (<2x). Financial stress
Other assets -18.9% vs revenue -4.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25