Super Micro Computer, Inc. — Earnings Quality Grade A
SMCI · Technology
Strong financial health
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 37 days, change -30 days YoY
AR growth -19.5% vs revenue growth 46.6%
Revenue 46.6%, CFFO 166.8%. Cash follows revenue
Expense Quality
Inventory 8.0% vs COGS 51.2%. Normal
CapEx growth 2.4% vs revenue 46.6%. Normal
SG&A/Gross Profit = 22.2%, excellent (<30%)
Gross margin 11.1%, change -2.7pp. Stable
Cash Flow Quality
CFFO/NI = 1.58. Profits backed by cash
FCF $1.5B, FCF/NI = 1.46
Accruals ratio = -4.4%. Low accruals
Cash $5.2B covers debt $4.8B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 3.6x. Healthy
Other assets -85.5% vs revenue 46.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.44 (< -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 · 2026-04-10