Universal Corporation — Earnings Quality Grade F
UVV · Consumer Defensive
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 78 days, change +8 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 7.2%, CFFO 538.1%. Cash follows revenue
Expense Quality
Inventory -21.2% vs COGS 8.4%. Normal
CapEx growth -5.2% vs revenue 7.2%. Normal
SG&A/Gross Profit = 55.6%. Normal
Gross margin 18.6%, change -0.9pp. Stable
Cash Flow Quality
CFFO/NI = 3.44. Profits backed by cash
FCF < 50% of Net Income for 2 years
Accruals ratio = -7.8%. Low accruals
Cash $0.3B covers only 24% of debt $1.1B
Balance Sheet Health
Goodwill+Intangibles $0.3B = 19% of equity. Manageable
Debt/EBITDA = 3.8x. Healthy
Other assets -8.7% vs revenue 7.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change -4% YoY. Normal
Manipulation Score
M-Score = -2.66 (< -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