SiTime Corporation — Earnings Quality Grade F
SITM · Technology
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 50 days, change -18 days YoY
AR growth 17.9% vs revenue growth 61.2%
Revenue 61.2%, CFFO 275.8%. Cash follows revenue
Expense Quality
Inventory 6.3% vs COGS 54.4%. Normal
CapEx growth 43.0% vs revenue 61.2%. Normal
SG&A/Gross Profit = 66.6%. Normal
Gross margin 53.6%, change +2.0pp. Stable
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
FCF $0.0B, FCF/NI = -0.81
Accruals ratio = -10.0%. Low accruals
Cash $0.8B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.2B = 20% of equity. Manageable
Debt/EBITDA = -0.2x. Healthy
Other assets 46.2% vs revenue 61.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change -6% YoY. Normal
Manipulation Score
M-Score = -2.62 (< -2.22). Unlikely manipulator
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Beneish M-Score
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Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25