KROGER CO

Quality scores

Data as of Sep 5, 2026

7 / 9

Strong

7/9 — SOLID fundamentals (high quality).

PassROA > 0 — ROA last year = 2.03 %
PassFCF > 0 — FCF last year = 3,456.00 mill.
PassFCF > net income (accrual quality) — FCF 3,456.00 vs. net income 1,016.00 (mill.)
FailRising ROA — ROA 2.03 % vs. prior year 5.06 %

PassLower long-term leverage — long-term debt/assets 0.29 vs. prior 0.30
FailRising current ratio (more liquidity) — Current ratio 0.80 vs. prior 0.96
PassNo dilution (shares do not grow) — Shares 615.00 mill. vs. prior 660.00 mill.

Z-Score (original)

4.29

Safe zone

Z''-Score (non-manufacturing)

5.06

Safe zone

Ratio	Value
X1 — Working capital / Total assets	-0.07
X2 — Retained earnings / Total assets	0.58
X3 — EBIT / Total assets	0.04
X4 — Market cap / Total liabilities	0.81
X4 — Book equity / Total liabilities	0.13
X5 — Sales / Total assets	2.96