Kontoor Brands, Inc. — Earnings Quality Grade F
KTB · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 27 days, change -6 days YoY
AR growth -0.8% vs revenue growth 20.9%
Revenue 20.9%, CFFO 23.8%. Cash follows revenue
Expense Quality
Inventory growth 45.2% exceeds COGS 19.6%
CapEx growth 13.7% vs revenue 20.9%. Normal
SG&A/Gross Profit = 75.7%, exceeds 70%
Gross margin 45.2%, change +0.6pp. Stable
Cash Flow Quality
CFFO/NI = 2.00. Profits backed by cash
FCF $0.4B, FCF/NI = 1.89
Accruals ratio = -8.8%. Low accruals
Cash $0.1B covers only 8% of debt $1.3B
Balance Sheet Health
Goodwill+Intangibles $1.0B = 184% of equity. Over 50%
Debt/EBITDA = 3.2x. Healthy
Other assets 26.6% vs revenue 20.9%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles surged 261% YoY
Manipulation Score
M-Score = -2.51 (< -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