MasterCraft Boat Holdings, Inc. — Earnings Quality Grade B
MCFT · Consumer Cyclical
Generally healthy
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 5 days, change -8 days YoY
AR growth -64.3% vs revenue growth -11.8%
Revenue -11.8%, CFFO 184.8%. Cash follows revenue
Expense Quality
Inventory -17.6% vs COGS -9.3%. Normal
CapEx growth -12.6% vs revenue -11.8%. Normal
SG&A/Gross Profit = 77.1%, exceeds 70%
Gross margin 20.0%, change -2.2pp. Stable
Cash Flow Quality
CFFO/NI = 5.05. Profits backed by cash
FCF $0.0B, FCF/NI = 3.75
Accruals ratio = -11.0%. Low accruals
Insufficient data
Balance Sheet Health
Goodwill+Intangibles $0.1B = 33% of equity
Leverage manageable
Other assets -80.2% vs revenue -11.8%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -3.54 (< -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 · 2026-04-25