Viatris Inc. — Earnings Quality Grade F
VTRS · Healthcare
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 66 days, change -0 days YoY
AR growth -3.7% vs revenue growth -3.0%
Revenue -3.0%, CFFO 0.6%. Cash follows revenue
Expense Quality
Inventory 3.8% vs COGS 1.9%. Normal
CapEx growth 29.5% is >2x revenue growth -3.0%
SG&A/Gross Profit = 75.7%, exceeds 70%
Gross margin 35.1%, change -3.1pp. Stable
Cash Flow Quality
CFFO/NI = -0.66. Below 1.0
FCF $1.9B, FCF/NI = -0.53
Accruals ratio = -15.7%. Low accruals
Cash $1.5B covers only 10% of debt $14.7B
Balance Sheet Health
Goodwill+Intangibles $21.9B = 149% of equity. Over 50%
Interest coverage = 0.5x (<2x). Financial stress
Other assets 4.2% vs revenue -3.0%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -17% YoY. Normal
Manipulation Score
M-Score = -3.25 (< -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 · 2026-04-09