B

Signet Jewelers Limited — Earnings Quality Grade B

SIG · Consumer Cyclical

Generally healthy

Revenue
$6.8B
2026
Net Income
$294M
2026
Gross Margin
39.5%
Free Cash Flow
$525M
01

Screening Summary

11
Passed
3
Watch
0
Failed
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

Insufficient data

A2AR vs Revenue Growth

Insufficient data

A3Revenue vs CFFO

Revenue 1.6%, CFFO 14.9%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

Inventory 0.1% vs COGS 1.0%. Normal

B2CapEx vs Revenue

CapEx growth 0.3% vs revenue 1.6%. Normal

!
B3SG&A Ratio

SG&A/Gross Profit = 80.7%, exceeds 70%

B4Gross Margin

Gross margin 39.5%, change +0.4pp. Stable

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 2.31. Profits backed by cash

C2Free Cash Flow

FCF $0.5B, FCF/NI = 1.78

C3Accruals Ratio

Accruals ratio = -6.5%. Low accruals

!
C4Cash vs Debt

Cash $0.9B covers 72% of debt $1.2B

04

Balance Sheet Health

!
D1Goodwill + Intangibles

Goodwill+Intangibles $0.7B = 36% of equity

D2Leverage

Debt/EBITDA = 1.8x. Healthy

D3Soft Asset Growth

Other assets -7.6% vs revenue 1.6%. Normal

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change -9% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

05

Altman Z-Score

4.53
Safe Zone
0 Distress1.102.605.0+ Safe
0.1906
Liquidity
0.6698
Cumulative profit
0.0866
Operating efficiency
0.4933
Leverage

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