Scholastic Corporation — Earnings Quality Grade F
SCHL · Communication Services
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 61 days, change +7 days YoY
AR growth 16.3% exceeds revenue growth 2.3%
Revenue 2.3%, CFFO -19.7%. Cash follows revenue
Expense Quality
Inventory -5.3% vs COGS 1.9%. Normal
CapEx growth -10.6% vs revenue 2.3%. Normal
SG&A/Gross Profit = 90.7%, exceeds 70%
Gross margin 55.8%, change +0.1pp. Stable
Cash Flow Quality
CFFO/NI = -65.37. Below 1.0
FCF $0.1B, FCF/NI = -37.89
Accruals ratio = -6.5%. Low accruals
Cash $0.1B covers only 33% of debt $0.4B
Balance Sheet Health
Goodwill+Intangibles $0.3B = 30% of equity
Interest coverage = 1.0x (<2x). Financial stress
Other assets 3.1% vs revenue 2.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles surged 100% YoY
Manipulation Score
M-Score = -2.65 (< -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