Navient Corporation — Earnings Quality Grade F
NAVI · Financial Services
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO surged by 322 days (677 → 999)
Small-cap context: DSO swings on a small revenue base are more often quarterly customer-mix effects than red flags.
AR outpaced revenue for 2 consecutive years
Revenue -36.5%, CFFO -3.9%. Cash follows revenue
Expense Quality
No material inventory
Insufficient data
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = -5.51. Below 1.0
FCF $0.4B, FCF/NI = -5.51
Accruals ratio = -1.1%. Low accruals
Cash $0.6B covers only 1% of debt $45.2B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 18% of equity. Manageable
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -1% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
Navient Corporation is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25