Perdoceo Education Corporation — Earnings Quality Grade B
PRDO · Consumer Defensive
Generally healthy
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 12 days, change -0 days YoY
AR growth 19.2% vs revenue growth 24.2%
Revenue 24.2%, CFFO 39.4%. Cash follows revenue
Expense Quality
Inventory 19.5% vs COGS 63.4%. Normal
CapEx growth 85.4% is >2x revenue growth 24.2%
SG&A/Gross Profit = 58.8%. Normal
Gross margin swung -5.6pp (82.3% → 76.7%)
Cash Flow Quality
CFFO/NI = 1.41. Profits backed by cash
FCF $0.2B, FCF/NI = 1.35
Accruals ratio = -5.2%. Low accruals
Cash $0.6B covers debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.3B = 35% of equity
Debt/EBITDA = 0.4x. Healthy
Other assets 2.4% vs revenue 24.2%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -2.50 (< -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