Assay
Financial-condition grades for SEC filers
Company Report · as of Oct 9, 2026
|
| Alliance Entertainment Holding Corp.AENT · shops | |
|---|---|
| Grade |  Dfourth fifth of 258 graded peers; percentile 74.9, sampling error 2.9 points; lower is stronger |
| Rank | 193 of 258 |
| Profitability | Epercentile 95.6 |
| Solvency | B/Cpercentile 40.5 |
| Growth and financing | Cpercentile 44.1 |
| Reliability | 0.87 AUCfailure model, filers with $120M to $591M assets; 95% interval 0.83 to 0.90; 206 events, 2020 to 2025 |
| Peer failure rate | 1.03% a yearItem 1.03 bankruptcies, same asset band, 2012 to 2025 |
| Size band | $120M to $591M assetstotal assets $397.6M[1] |
| Standard universe | insiderevenue above $1M and assets above $10M[1-2] |
| Warnings | none activenot computable: dilution, short runway, distress, fortress balance sheet |
| Inputs computable | 7 of 14 |
| Graded from | filings received through Sep 10, 202629 days before the rescan; every figure keyed to the SEC receipt date |
| Last close | $4.522026-10-08; market equity $0; iex feed |
| Price used in grade | None |
| Share price, twelve months to the rescansplit-adjusted close; a lollipop at every rescan carries the letter held then; baseline ticks are SEC receipt dates of the inputs; ranges and dragging scroll the full history | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Percentile at every rescan on file, Jan 21, 2012 to Oct 9, 2026; stronger toward the top. Hover for the date. Open this report as it stood on | ||||||||||||||||||||
Each date opens the report as it stood on that rescan. |
Business, in the company's words. Opening of Item 1 of the 10-K received Sep 10, 2026; the document on sec.gov.
Entertainment is a leading global distributor and retailer of physical entertainment and collectible products, including vinyl records, CDs, DVDs, Blu-rays, video games, electronics, and licensed fan merchandise. The Company’s unique position in the entertainment ecosystem is supported by a diverse portfolio of direct-to-consumer brands, including Critics’ Choice Video, Collectors’ Choice Music, Movies Unlimited, DeepDiscount, PopMarket, Blowitoutahere, Fulfillment Express, ImportCDs, GamerCandy, and WowHD. connects top content creators, including Universal Pictures, Warner Bros.
The Fourteen Inputs [top]
Lower percentile is stronger. Source numbers open the SEC filing; a range that spans filings opens the sources table.
| Input | Percentile, 0 to 100 | Value | Source | Peer median | Percentile | Peers | Period end |
|---|---|---|---|---|---|---|---|
| Profitability, sleeve percentile 95.6 | |||||||
| Gross profitability | not computable | 42.6% | |||||
| latest aligned inputs end 2025-06-30; latest annual assets end 2026-06-30 | |||||||
| Return on invested capital | not computable | 10.9% | |||||
| one or more required annual facts are missing | |||||||
| Accruals ratio | 3.9% | [1,3-5] | (4.9%) | 95.6 | 287 | 2026-06-30 | |
| Gross margin stability, five years | not computable | 1.2 pts | |||||
| five annual gross margins are required; found 2 | |||||||
| Solvency, sleeve percentile 40.5 | |||||||
| Twelve-month failure probability | not computable | 0.04% | |||||
| firm-wide XBRL shares cannot be assigned to one ticker class | |||||||
| Altman Z double-prime | 2.48 | [1,6-11] | 1.92 | 37.9 | 208 | 2026-06-30 | |
| Net debt to EBITDA | not computable | 1.84x | |||||
| one or more required annual facts are missing | |||||||
| Interest coverage | 5.55x | [9,12] | 2.26x | 31.0 | 64 | 2026-06-30 | |
| Current ratio | 1.34x | [6-7] | 1.37x | 52.6 | 295 | 2026-06-30 | |
| Growth and financing, sleeve percentile 44.1 | |||||||
| Revenue growth, three-year compound | (0.3%) | [2,13-15] | 1.5% | 58.0 | 269 | 2026-06-30 | |
| Free cash flow growth, three-year compound | not computable | 5.6% | |||||
| current FCF must be positive and base FCF must exceed $100,000 | |||||||
| Reinvestment rate | 86.2% | [6-7,9,16-21] | 7.3% | 16.9 | 152 | 2026-06-30 | |
| Asset growth, three years | 0.7% | [1,5,22-23] | 3.4% | 57.4 | 272 | 2026-06-30 | |
| Net share issuance, one year | not computable | (0.6%) | |||||
| firm-wide XBRL shares cannot be assigned to one ticker class | |||||||
Gross profitability. Revenue less cost of goods sold, over total assets.
Accruals ratio. Net income less operating cash flow, over average assets; lower is stronger.
Gross margin stability, five years. Standard deviation of gross margin; lower is stronger.
Twelve-month failure probability. CHS model; lower is stronger.
Net debt to EBITDA. Lower is stronger.
Net share issuance, one year. Split-adjusted; lower is stronger.
Sleeves are equal-weighted; within a sleeve each computable input carries equal weight. Composite 0.232; sampling error 2.9 percentile points on 258 peers.
Among 258 Peers [top]
Composite score of every graded peer, smoothed. Vertical rules are the letter band edges at the 20th, 40th, 60th and 80th percentiles. Small dots are the six largest peers by market equity.
| Rank | Company | Percentile | Letter | Warnings |
|---|---|---|---|---|
| 188 | El Pollo Loco Holdings, Inc. (LOCO) El Pollo Loco Holdings, Inc. (LOCO) Dfourth fifth; percentile 72.8 Nasdaq · Retail-Eating Places market equity $454.7M; last close $14.92 No active warnings; 10 of 14 inputs | 72.8 | D | |
| 189 | Dave & Buster's Entertainment, Inc. (PLAY) Dave & Buster's Entertainment, Inc. (PLAY) Dfourth fifth; percentile 73.2 Nasdaq · Retail-Eating Places market equity $242.8M; last close $6.97 No active warnings; 10 of 14 inputs | 73.2 | D | |
| 190 | Sherwin Williams Co. (SHW) Sherwin Williams Co. (SHW) Dfourth fifth; percentile 73.5 NYSE · Retail-Building Materials, Hardware, Garden Supply market equity $77.9B; last close $321.02 No active warnings; 8 of 14 inputs | 73.5 | D | |
| 191 | Aramark (ARMK) Aramark (ARMK) Dfourth fifth; percentile 73.9 NYSE · Retail-Eating Places market equity $14.6B; last close $55.54 No active warnings; 9 of 14 inputs | 73.9 | D | |
| 192 | Cracker Barrel OLD Country Store, Inc. (CBRL) Cracker Barrel OLD Country Store, Inc. (CBRL) Dfourth fifth; percentile 74.3 Nasdaq · Retail-Eating Places market equity $1.2B; last close $55.32 No active warnings; 8 of 14 inputs | 74.3 | D | |
| 193 | Alliance Entertainment Holding Corp. (AENT) Alliance Entertainment Holding Corp. (AENT) Dfourth fifth; percentile 74.9 Nasdaq · Wholesale-Durable Goods, NEC last close $4.52 No active warnings; 7 of 14 inputs | 74.9 | D | |
| 194 | Alliance Entertainment Holding Corp. (AENTW) Alliance Entertainment Holding Corp. (AENTW) Dfourth fifth; percentile 74.9 Nasdaq · Wholesale-Durable Goods, NEC last close $0.25 No active warnings; 7 of 14 inputs | 74.9 | D | |
| 195 | Advance Auto Parts Inc. (AAP) Advance Auto Parts Inc. (AAP) Dfourth fifth; percentile 75.5 NYSE · Retail-Auto & Home Supply Stores market equity $2.6B; last close $42.46 No active warnings; 8 of 14 inputs | 75.5 | D | |
| 196 | 1 800 Flowers COM Inc. (FLWS) 1 800 Flowers COM Inc. (FLWS) Dfourth fifth; percentile 75.9 Nasdaq · Retail-Retail Stores, NEC last close $2.73 No active warnings; 7 of 14 inputs | 75.9 | D | |
| 197 | Petco Health & Wellness Company, Inc. (WOOF) Petco Health & Wellness Company, Inc. (WOOF) Dfourth fifth; percentile 76.3 Nasdaq · Retail-Retail Stores, NEC last close $2.25 No active warnings; 9 of 14 inputs | 76.3 | D | |
| 198 | Nextnrg, Inc. (NXXT) Nextnrg, Inc. (NXXT) Dfourth fifth; percentile 76.7 Nasdaq · Retail-Auto Dealers & Gasoline Stations market equity $104.1M; last close $0.61 Warnings: dilution, late filer; 9 of 14 inputs | 76.7 | D | dilution, late filer |
| Peer policy | Letter | Percentile | Peers |
|---|---|---|---|
| all graded filers, equal sleeves | E | 82.8 | 2204 |
| sector peers, equal sleeves (the grade) | D | 74.9 | 258 |
| same exchange, equal sleeves | D/E | 80.5 | 1219 |
| sector peers, equal inputs | C | 54.3 | 258 |
Each letter is one fifth of the 258 graded peers, about 51 companies. A boundary letter (A/B, B/C, C/D, D/E) marks a percentile within one sampling error of a band edge.
What the Price Implies [top]
Market measures at the 2026-10-08 close. None enters the grade. Percentile among graded peers with the same measure.
| Measure | Value | Peer median | Percentile | Reading |
|---|---|---|---|---|
| Twelve-month price change, skipping the latest month | (28.0%) | (0.1%) | 21 | hotter than 21 of 100 peers |
| Distance from 52-week high | (46.4%) | (24.1%) | 19 | closer to its high than 19 of 100 peers |
| EBIT to enterprise value | not computable | 5.3% | required accounting or market input is missing | |
| Free cash flow yield | not computable | 4.2% | required accounting or market input is missing | |
| Book value to price | not computable | 0.36 | required accounting or market input is missing | |
| Sales to price | not computable | 1.75 | required accounting or market input is missing | |
| Composite equity issuance, five years | not computable | (16.7%) | required accounting or market input is missing | |
| Relative strength against the sector, log excess return | (0.31) | 0.02 | 21 | ahead of 21 of 100 peers |
Inputs: EBIT $27.2M; free cash flow -$2.8M; book equity $116.6M; sales $1.1B; cash $4.3M[24].
Diagnostics [top]
Diagnostics do not feed the grade.
| Piotroski F-score: None of 9, period end 2026-06-30 | ||
|---|---|---|
| Return on assets above zero | 3.6% | ✓ pass[3,5] |
| Operating cash flow above zero | -$1.7M | ✗ fail[4] |
| Return on assets improved | (0.8 pts) | ✗ fail[3,5,22,25] |
| Operating cash flow exceeds net income | -$14.8M | ✗ fail[3-4] |
| Long-term leverage fell | n/a[1,5,22] | |
| Current ratio improved | 7.3 pts | ✓ pass[6-7,20-21] |
| No new shares issued | n/a | |
| Gross margin improved | n/a[13,26] | |
| Asset turnover improved | 6.0 pts | ✓ pass[2,5,13,22] |
| Cash, filings, liquidity | |
|---|---|
| Cash and equivalents | n/a |
| Operating cash flow, four quarters | n/a[4,27-29] |
| Months of runway | not finite |
| cash is missing at the end of the latest cash-flow quarter | |
| Late filings, two years | 0 |
| NT 10-K or NT 10-Q | |
| Days since last periodic filing | 29 |
| 10-K received Sep 10, 2026 | |
| Median daily dollar volume | $94,912 |
| 63 sessions | |
| Days since newest grade input | 29 |
Downloads [top]
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Sources [top]
Every citation on this page. Filing opens the SEC index page for that submission; viewer opens the SEC interactive data for the same filing; series opens the SEC XBRL API record for that tag and company.
| # | Concept | XBRL tag | Value | Period end | Received | Form | Links |
|---|---|---|---|---|---|---|---|
| 1 | assets | us-gaap:Assets | $397.6M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 2 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $1.1B | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 3 | net income | us-gaap:NetIncomeLoss | $13.1M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 4 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | -$1.7M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 5 | assets | us-gaap:Assets | $361.2M | 2025-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 6 | current assets | us-gaap:AssetsCurrent | $248.3M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 7 | current liabilities | us-gaap:LiabilitiesCurrent | $185.9M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 8 | retained earnings | us-gaap:RetainedEarningsAccumulatedDeficit | $67.8M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 9 | operating income | us-gaap:OperatingIncomeLoss | $27.2M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 10 | book equity | us-gaap:StockholdersEquity | $116.6M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 11 | liabilities | us-gaap:Liabilities | $281.0M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 12 | interest expense | us-gaap:InterestExpense | $4.9M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 13 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $1.1B | 2025-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 14 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $1.1B | 2024-06-30 | 2025-09-10 | 10-K | filing · viewer · series |
| 15 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $1.2B | 2023-06-30 | 2024-09-20 | 10-K | filing · viewer · series |
| 16 | capital expenditure | us-gaap:PaymentsToAcquirePropertyPlantAndEquipment | $1.1M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 17 | depreciation amortization | us-gaap:DepreciationDepletionAndAmortization | $1.8M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 18 | pretax income | us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | $18.8M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 19 | income tax | us-gaap:IncomeTaxExpenseBenefit | $5.8M | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 20 | current assets | us-gaap:AssetsCurrent | $218.1M | 2025-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 21 | current liabilities | us-gaap:LiabilitiesCurrent | $172.7M | 2025-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 22 | assets | us-gaap:Assets | $340.8M | 2024-06-30 | 2025-09-10 | 10-K | filing · viewer · series |
| 23 | assets | us-gaap:Assets | $389.5M | 2023-06-30 | 2024-09-20 | 10-K | filing · viewer · series |
| 24 | shares outstanding | us-gaap:CommonStockSharesOutstanding | 50,979,630 | 2026-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 25 | net income | us-gaap:NetIncomeLoss | $15.1M | 2025-06-30 | 2026-09-10 | 10-K | filing · viewer · series |
| 26 | cost of revenue | us-gaap:CostOfRevenue | $0 | 2025-06-30 | 2025-09-10 | 10-K | filing · viewer · series |
| 27 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | $7.3M | 2026-03-31 | 2026-05-14 | 10-Q | filing · viewer · series |
| 28 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | -$13.8M | 2025-12-31 | 2026-02-12 | 10-Q | filing · viewer · series |
| 29 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | $2.7M | 2025-09-30 | 2025-11-12 | 10-Q | filing · viewer · series |
Limitations [top]
Grade boundary. Percentile 74.9 is 5.1 points from the nearest band edge; sampling error is 2.9 points.
Peer group. Sector assignment from four-digit SIC codes, hand-tuned and published. The grade under three alternative peer policies is tabled above.
Size. Within a sector the letter tracks size. Among graded filers in the smallest asset band, 72% grade E and 0% grade A; in the largest, 13% grade E and 21% grade A. Universe as of Oct 9, 2026.
Failure model. filings 2012-01-01 to 2019-12-31 fit, filings 2020-01-01 to 2025-12-31 test; status post hoc pending confirmation. pre-registered on 2026 filings once their 12-month outcome windows close; supported if the paired per-quintile gain over the pooled model has a lower bound above 0.05.
Input validity. Revenue or total assets at or below $100,000 sets the degenerate-inputs flag. An input whose denominator is at or below $100,000 is left not computable rather than ranked.
Returns. No input on this page has a post-2015 confidence interval on returns that excludes zero. The grade ranks reported financial condition and is not a return forecast.
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