Guardian Pharmacy Services, Inc — Earnings Quality Grade B
GRDN · Healthcare
Generally healthy
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 26 days, change -3 days YoY
AR growth 4.6% vs revenue growth 17.9%
Revenue 17.9%, CFFO 73.0%. Cash follows revenue
Expense Quality
Inventory 6.9% vs COGS 17.5%. Normal
CapEx growth 19.4% vs revenue 17.9%. Normal
SG&A/Gross Profit = 75.2%, exceeds 70%
Gross margin 20.2%, change +0.3pp. Stable
Cash Flow Quality
CFFO/NI = 2.04. Profits backed by cash
FCF $0.1B, FCF/NI = 1.64
Accruals ratio = -12.4%. Low accruals
Cash $0.1B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 48% of equity
Debt/EBITDA = 0.4x. Healthy
Other assets 13.8% vs revenue 17.9%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 17% YoY. Normal
Manipulation Score
M-Score = -2.95 (< -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 · 2026-04-25