OraSure Technologies, Inc. — Earnings Quality Grade D
OSUR · Healthcare
Significant concerns
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO surged by 24 days (47 → 70)
Small-cap context: DSO swings on a small revenue base are more often quarterly customer-mix effects than red flags.
AR outpaced revenue for 2 consecutive years
Revenue -38.1%, CFFO -279.1%. Cash follows revenue
Expense Quality
Inventory growth -9.2% exceeds COGS -37.2%
CapEx growth 10.5% vs revenue -38.1%. Normal
SG&A/Gross Profit = 153.1%, exceeds 70%
Gross margin 41.9%, change -0.8pp. Stable
Cash Flow Quality
CFFO/NI = 0.71. Below 1.0
FCF is negative ($-0.1B)
Accruals ratio = -4.9%. Low accruals
Cash $0.2B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 18% of equity. Manageable
Debt/EBITDA = -0.2x. Healthy
Other assets -14.6% vs revenue -38.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 8% YoY. Normal
Manipulation Score
M-Score = -2.72 (< -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