F

Oxford Industries, Inc. — Earnings Quality Grade F

OXM · Consumer Cyclical

Major red flags

Revenue
$1.5B
2026
Net Income
-$28M
2026
Gross Margin
60.7%
Free Cash Flow
$11M
01

Screening Summary

12
Passed
4
Watch
1
Failed
-3.22
M-Score

管理层信号

最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

DSO 18 days, change -1 days YoY

A2AR vs Revenue Growth

AR growth -6.2% vs revenue growth -2.6%

A3Revenue vs CFFO

Revenue -2.6%, CFFO -38.3%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

Inventory -1.2% vs COGS 3.2%. Normal

B2CapEx vs Revenue

CapEx growth -19.3% vs revenue -2.6%. Normal

!
B3SG&A Ratio

SG&A/Gross Profit = 91.1%, exceeds 70%

B4Gross Margin

Gross margin 60.7%, change -2.2pp. Stable

03

Cash Flow Quality

!
C1CFFO vs Net Income

CFFO/NI = -4.29. Below 1.0

C2Free Cash Flow

FCF $0.0B, FCF/NI = -0.41

C3Accruals Ratio

Accruals ratio = -11.3%. Low accruals

C4Cash vs Debt

Cash $0.0B covers only 1% of debt $0.6B

04

Balance Sheet Health

!
D1Goodwill + Intangibles

Goodwill+Intangibles $0.2B = 42% of equity

!
D2Leverage

Debt/EBITDA = 16.3x (>4x). Financial stress

D3Soft Asset Growth

Other assets 13.9% vs revenue -2.6%. Normal

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change -25% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

M-Score = -3.22 (< -2.22). Unlikely manipulator

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04

Beneish M-Score

Manipulation Probability-3.22
-4.0 Clean-2.22 Grey-1.78 Danger0
0.963
DSRI
AR growing faster than revenue?
1.036
GMI
Gross margin declining?
0.852
AQI
Asset quality deteriorating?
0.974
SGI
Revenue growth rate
1.127
DEPI
Depreciation slowing?
1.067
SGAI
SG&A ratio changing?
-0.1127
TATA
Accruals level
1.346
LVGI
Leverage increasing?
05

Altman Z-Score

1.39
Grey Zone
0 Distress1.102.605.0+ Safe
0.0207
Liquidity
0.2261
Cumulative profit
-0.0239
Operating efficiency
0.6483
Leverage

Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25