C

American International Group, I — Earnings Quality Grade C

AIG · Financial Services

Some red flags

Revenue
$26.8B
2025
Net Income
$3.1B
2025
Gross Margin
Free Cash Flow
$3.3B
01

Screening Summary

10
Passed
0
Watch
1
Failed
M-Score
02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

DSO 142 days, change +2 days YoY

A2AR vs Revenue Growth

AR outpaced revenue for 2 consecutive years

A3Revenue vs CFFO

Revenue -1.8%, CFFO 1.3%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

B2CapEx vs Revenue

Insufficient data

B3SG&A Ratio

Insufficient data

B4Gross Margin

Insufficient data

03

Cash Flow Quality

C1CFFO vs Net Income

CFFO/NI = 1.07. Profits backed by cash

C2Free Cash Flow

FCF $3.3B, FCF/NI = 1.07

C3Accruals Ratio

Accruals ratio = -0.1%. Low accruals

C4Cash vs Debt

Cash $38.4B covers debt $9.2B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $3.4B = 8% of equity. Manageable

D2Leverage

Insufficient data

D3Soft Asset Growth

Insufficient data

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change 2% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

American International Group, I is a financial company. Z-Score is designed for non-financial companies.

Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-09

American International Group, I (AIG) Earnings Quality Grade C — EarningsGrade