Lands' End, Inc. — Earnings Quality Grade F
LE · 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 11 days, change -2 days YoY
AR growth -13.7% vs revenue growth -2.0%
Revenue -2.0%, CFFO -6.6%. Cash follows revenue
Expense Quality
Inventory 1.4% vs COGS -3.5%. Normal
CapEx growth -22.6% vs revenue -2.0%. Normal
SG&A/Gross Profit = 86.3%, exceeds 70%
Gross margin 48.7%, change +0.8pp. Stable
Cash Flow Quality
CFFO/NI = 9.01. Profits backed by cash
FCF $0.0B, FCF/NI = 3.70
Accruals ratio = -5.9%. Low accruals
Cash $0.0B covers only 7% of debt $0.2B
Balance Sheet Health
No goodwill. Clean balance sheet
Interest coverage = 1.2x (<2x). Financial stress
Other assets grew 12769.7% vs revenue -2.0%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -100% YoY. Normal
Manipulation Score
M-Score = -2.88 (< -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