Gartner, Inc. — Earnings Quality Grade C
IT · Technology
Some red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 95 days, change -4 days YoY
AR growth -0.7% vs revenue growth 3.7%
Revenue 3.7%, CFFO -13.1%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 13.2% vs revenue 3.7%. Normal
SG&A/Gross Profit = 69.0%. Normal
Gross margin 68.4%, change +0.7pp. Stable
Cash Flow Quality
CFFO/NI = 1.77. Profits backed by cash
FCF $1.2B, FCF/NI = 1.61
Accruals ratio = -6.9%. Low accruals
Cash $1.7B covers 51% of debt $3.3B
Balance Sheet Health
Goodwill+Intangibles $3.1B = 962% of equity. Over 50%
Debt/EBITDA = 2.6x. Healthy
Other assets 4.9% vs revenue 3.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -8% YoY. Normal
Manipulation Score
M-Score = -2.89 (< -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 · 2026-04-10