Lakeland Industries, Inc. — Earnings Quality Grade F
LAKE · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 61 days, change +0 days YoY
AR outpaced revenue for 2 consecutive years
Revenue grew 15.2% but CFFO only 0.8%
Expense Quality
Inventory -0.2% vs COGS 31.2%. Normal
CapEx growth -56.4% vs revenue 15.2%. Normal
Insufficient data
Gross margin swung -8.2pp (41.1% → 32.9%)
Cash Flow Quality
CFFO/NI = 0.62. Below 1.0
FCF is negative ($-0.0B)
Accruals ratio = -4.6%. Low accruals
Cash $0.0B covers only 26% of debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 36% of equity
Interest coverage = -6.4x (<2x). Financial stress
Other assets grew 3751.6% vs revenue 15.2%
Write-offs normal
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 13% YoY. Normal
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