Champion Homes, Inc. — Earnings Quality Grade C
SKY · Consumer Cyclical
Some red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 12 days, change +1 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 22.7%, CFFO 8.2%. Cash follows revenue
Expense Quality
Inventory 13.1% vs COGS 18.2%. Normal
CapEx growth -4.5% vs revenue 22.7%. Normal
SG&A/Gross Profit = 64.3%. Normal
Gross margin 26.7%, change +2.7pp. Stable
Cash Flow Quality
CFFO/NI = 1.21. Profits backed by cash
FCF $0.2B, FCF/NI = 0.96
Accruals ratio = -2.0%. Low accruals
Cash $0.6B covers debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 27% of equity. Manageable
Debt/EBITDA = 0.4x. Healthy
Other assets 1.3% vs revenue 22.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -2.45 (< -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