Airbnb, Inc. — Earnings Quality Grade B
ABNB · Consumer Cyclical
Generally healthy
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 6 days, change +1 days YoY
AR growth 26.5% exceeds revenue growth 10.3%
Revenue grew 10.3% but CFFO only 2.8%
Expense Quality
No material inventory
Insufficient data
SG&A/Gross Profit = 38.7%. Normal
Gross margin 83.0%, change -0.1pp. Stable
Cash Flow Quality
CFFO/NI = 1.85. Profits backed by cash
FCF $4.6B, FCF/NI = 1.85
Accruals ratio = -9.6%. Low accruals
Cash $11.0B covers debt $2.1B
Balance Sheet Health
Goodwill+Intangibles $0.8B = 9% of equity. Manageable
Debt/EBITDA = 0.8x. Healthy
Other assets 3.7% vs revenue 10.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -1% YoY. Normal
Manipulation Score
M-Score = -2.79 (< -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 · 2026-04-08