Uniti Group Inc. — Earnings Quality Grade F
UNIT · Real Estate
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO surged by 43 days (16 → 59)
AR growth 597.1% exceeds revenue growth 91.5%
Revenue grew 91.5% but CFFO declined -4.5%
Expense Quality
Insufficient data
CapEx growth 128.2% vs revenue 91.5%. Normal
SG&A/Gross Profit = 23.6%, excellent (<30%)
Gross margin swung -21.2pp (88.0% → 66.8%)
Cash Flow Quality
CFFO/NI = 0.27. Only 27% of profit backed by cash
FCF < 50% of Net Income for 2 years
Accruals ratio = 7.9%. Elevated
Cash $0.1B covers only 1% of debt $10.0B
Balance Sheet Health
Goodwill+Intangibles $2.5B = 645% of equity. Over 50%
Debt/EBITDA = 4.1x (>4x). Interest coverage = 0.8x (<2x). Financial stress
Other assets -17.0% vs revenue 91.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles surged 466% YoY
Manipulation Score
M-Score = 1.51 (> -1.78). LIKELY MANIPULATOR
Beneish M-Score
Altman Z-Score — Not Applicable
Uniti Group Inc. is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25