Gaia, Inc. — Earnings Quality Grade F
GAIA · Communication Services
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 20 days, change -3 days YoY
AR growth -2.2% vs revenue growth 10.8%
Revenue grew 10.8% but CFFO declined -18.0%
Small-cap context: Small-cap revenue/CFFO ratio is sensitive to growth-stage working-capital draws.
Expense Quality
No material inventory
CapEx growth -59.7% vs revenue 10.8%. Normal
SG&A/Gross Profit = 105.9%, exceeds 70%
Gross margin 87.1%, change +1.0pp. Stable
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF is negative ($-0.0B)
Accruals ratio = -6.6%. Low accruals
Cash $0.0B covers 92% of debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 111% of equity. Over 50%
Debt/EBITDA = 1.1x. Healthy
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 1% YoY. Normal
Manipulation Score
M-Score = -2.80 (< -2.22). Unlikely manipulator
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