PriceSmart, Inc. — Earnings Quality Grade B
PSMT · Consumer Defensive
Generally healthy
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 1 days, change -0 days YoY
AR growth -7.7% vs revenue growth 7.2%
Revenue 7.2%, CFFO 25.9%. Cash follows revenue
Expense Quality
Inventory 6.1% vs COGS 7.1%. Normal
CapEx growth -6.2% vs revenue 7.2%. Normal
SG&A/Gross Profit = 74.2%, exceeds 70%
Gross margin 17.4%, change +0.1pp. Stable
Cash Flow Quality
CFFO/NI = 1.77. Profits backed by cash
FCF $0.1B, FCF/NI = 0.70
Accruals ratio = -5.0%. Low accruals
Cash $0.3B covers 95% of debt $0.3B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 3% of equity. Manageable
Debt/EBITDA = 1.1x. Healthy
Other assets grew 33.4% vs revenue 7.2%
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 0% YoY. Normal
Manipulation Score
M-Score = -2.77 (< -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