A

Chubb Limited — Earnings Quality Grade A

CB · Financial Services

Strong financial health

Revenue
$60.1B
2025
Net Income
$10.3B
2025
Gross Margin
Free Cash Flow
$12.8B
01

Screening Summary

10
Passed
1
Watch
0
Failed
M-Score
02

Financial Trends

Revenue & Net Income ($B)

Margins (%)

03

18-Point Screening

01

Revenue Quality

A1DSO Change

DSO 222 days, change -2 days YoY

A2AR vs Revenue Growth

AR growth 6.0% vs revenue growth 7.0%

A3Revenue vs CFFO

Revenue 7.0%, CFFO -20.8%. 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 = 1.24. Profits backed by cash

C2Free Cash Flow

FCF $12.8B, FCF/NI = 1.24

C3Accruals Ratio

Accruals ratio = -0.9%. Low accruals

C4Cash vs Debt

Cash $42.6B covers debt $17.2B

04

Balance Sheet Health

!
D1Goodwill + Intangibles

Goodwill+Intangibles $29.4B = 40% of equity

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 1% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

Insufficient data

Altman Z-Score — Not Applicable

Chubb Limited 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

Chubb Limited (CB) Earnings Quality Grade A — EarningsGrade