Vicor Corporation — Earnings Quality Grade B
VICR · Technology
Generally healthy
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 49 days, change -5 days YoY
AR growth 14.7% vs revenue growth 26.1%
Revenue 26.1%, CFFO 174.5%. Cash follows revenue
Expense Quality
Inventory -13.9% vs COGS 10.4%. Normal
CapEx growth -13.9% vs revenue 26.1%. Normal
SG&A/Gross Profit = 38.2%. Normal
Gross margin swung +6.1pp (51.2% → 57.3%)
Cash Flow Quality
CFFO/NI = 1.18. Profits backed by cash
FCF $0.1B, FCF/NI = 1.01
Accruals ratio = -2.7%. Low accruals
Cash $0.4B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 0% of equity. Manageable
Debt/EBITDA = 0.1x. Healthy
Other assets -7.1% vs revenue 26.1%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -20% YoY. Normal
Manipulation Score
M-Score = -2.19 (grey zone)
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25