Yelp Inc. — Earnings Quality Grade A
YELP · Communication Services
Strong financial health
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 38 days, change -2 days YoY
AR growth -1.4% vs revenue growth 3.7%
Revenue 3.7%, CFFO 30.2%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 29.5% is >2x revenue growth 3.7%
SG&A/Gross Profit = 58.5%. Normal
Gross margin 90.3%, change -1.0pp. Stable
Cash Flow Quality
CFFO/NI = 2.56. Profits backed by cash
FCF $0.3B, FCF/NI = 2.22
Accruals ratio = -23.6%. Low accruals
Cash $0.3B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.2B = 26% of equity. Manageable
Debt/EBITDA = 0.1x. Healthy
Other assets 11.7% vs revenue 3.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -3.66 (< -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