LivaNova PLC — Earnings Quality Grade C
LIVN · Healthcare
Some red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 57 days, change +1 days YoY
AR growth 11.8% vs revenue growth 10.7%
Revenue 10.7%, CFFO 39.0%. Cash follows revenue
Expense Quality
Inventory 11.6% vs COGS 12.1%. Normal
CapEx growth 72.1% is >2x revenue growth 10.7%
SG&A/Gross Profit = 58.4%. Normal
Gross margin 67.7%, change -0.4pp. Stable
Cash Flow Quality
CFFO/NI = -1.05. Below 1.0
FCF $0.2B, FCF/NI = -0.71
Accruals ratio = -19.1%. Low accruals
Cash $0.6B covers debt $0.4B
Balance Sheet Health
Goodwill+Intangibles $1.0B = 85% of equity. Over 50%
Debt/EBITDA = -3.9x. Healthy
Other assets 11.0% vs revenue 10.7%. Normal
Write-offs normal
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 4% YoY. Normal
Manipulation Score
M-Score = -3.30 (< -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