A
Oscar Health, Inc. — Earnings Quality Grade A
OSCR · Healthcare
Strong financial health
Revenue
$11.7B
2025
Net Income
-$443M
2025
Gross Margin
—
Free Cash Flow
$1.1B
01
Screening Summary
11
Passed
1
Watch
0
Failed
—
M-Score
Management Signals
Source: SEC EDGAR 8-K Item 5.02, with exhibit links when available
02
Financial Trends
Revenue & Net Income ($B)
Margins (%)
03
18-Point Screening
01
Revenue Quality
✓
A1DSO Change
DSO 17 days, change -7 days YoY
✓
A2AR vs Revenue Growth
AR growth -10.7% vs revenue growth 27.5%
✓
A3Revenue vs CFFO
Revenue 27.5%, CFFO 11.9%. Cash follows revenue
02
Expense Quality
✓
B1Inventory vs COGS
No material inventory
✓
B2CapEx vs Revenue
CapEx growth 30.4% vs revenue 27.5%. Normal
—
B3SG&A Ratio
Insufficient data
—
B4Gross Margin
Insufficient data
03
Cash Flow Quality
!
C1CFFO vs Net Income
CFFO/NI = -2.47. Below 1.0
✓
C2Free Cash Flow
FCF $1.1B, FCF/NI = -2.39
✓
C3Accruals Ratio
Accruals ratio = -24.3%. Low accruals
✓
C4Cash vs Debt
Cash $4.0B covers debt $0.4B
04
Balance Sheet Health
✓
D1Goodwill + Intangibles
No goodwill. Clean balance sheet
—
D2Leverage
Insufficient data
—
D3Soft Asset Growth
Insufficient data
—
D4Asset Impairment
No write-off data
05
Acquisition Risk
✓
E1Serial Acquirer FCF
FCF after acquisitions positive
✓
E2Goodwill Surge
No goodwill
06
Manipulation Score
—
F1Beneish M-Score
Insufficient data
05
Altman Z-Score
-1.95
Distress Zone0 Distress1.102.605.0+ Safe
0
Liquidity
-0.5208
Cumulative profit
-0.0664
Operating efficiency
0.1829
Leverage
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25