The Cooper Companies, Inc. — Earnings Quality Grade F
COO · Healthcare
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 74 days, change +7 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 5.1%, CFFO 12.2%. Cash follows revenue
Expense Quality
Inventory 5.4% vs COGS 8.5%. Normal
CapEx growth -14.0% vs revenue 5.1%. Normal
SG&A/Gross Profit = 60.7%. Normal
Gross margin 65.5%, change -1.1pp. Stable
Cash Flow Quality
CFFO/NI = 2.12. Profits backed by cash
FCF $0.4B, FCF/NI = 1.16
Accruals ratio = -3.4%. Low accruals
Cash $0.1B covers only 4% of debt $2.5B
Balance Sheet Health
Goodwill+Intangibles $5.4B = 66% of equity. Over 50%
Debt/EBITDA = 2.4x. Healthy
Other assets 4.3% vs revenue 5.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -3% YoY. Normal
Manipulation Score
M-Score = -2.50 (< -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 · 2026-04-09