EyePoint, Inc. — Earnings Quality Grade C
EYPT · Healthcare
Some red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 8 days, change +2 days YoY
AR growth 7.2% vs revenue growth -27.5%
Revenue -27.5%, CFFO -90.2%. Cash follows revenue
Expense Quality
Inventory growth -21.3% exceeds COGS -44.3%
CapEx growth -19.1% vs revenue -27.5%. Normal
SG&A/Gross Profit = 176.4%, exceeds 70%
Gross margin 93.4%, change +2.0pp. Stable
Cash Flow Quality
CFFO/NI = 1.04. Profits backed by cash
FCF is negative ($-0.2B)
Accruals ratio = 2.2%. Low accruals
Cash $0.3B covers debt $0.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Interest coverage = -7376.8x (<2x). Financial stress
Other assets 1.9% vs revenue -27.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 3 years
Small-cap context: A single acquisition on a small balance sheet can trip serial-acquirer logic.
No goodwill
Manipulation Score
M-Score = -2.18 (grey zone)
Portfolio monitoring
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Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25