Pfizer, Inc. — Earnings Quality Grade F
PFE · Healthcare
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 69 days, change +3 days YoY
AR growth 3.6% vs revenue growth -1.6%
Revenue -1.6%, CFFO -8.2%. Cash follows revenue
Expense Quality
Inventory -1.8% vs COGS -10.0%. Normal
CapEx growth -9.6% vs revenue -1.6%. Normal
SG&A/Gross Profit = 29.7%, excellent (<30%)
Gross margin 74.3%, change +2.4pp. Stable
Cash Flow Quality
CFFO/NI = 1.51. Profits backed by cash
FCF $9.1B, FCF/NI = 1.17
Accruals ratio = -1.9%. Low accruals
Cash $13.6B covers only 21% of debt $64.0B
Balance Sheet Health
Goodwill+Intangibles $125.0B = 145% of equity. Over 50%
Debt/EBITDA = 3.8x. Healthy
Other assets -1.9% vs revenue -1.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 1% YoY. Normal
Manipulation Score
M-Score = -2.52 (< -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 · 2026-04-08