Amneal Pharmaceuticals, Inc. — Earnings Quality Grade F
AMRX · Healthcare
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 108 days, change +7 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 8.0%, CFFO 15.2%. Cash follows revenue
Expense Quality
Inventory -1.0% vs COGS 7.4%. Normal
CapEx growth 52.5% is >2x revenue growth 8.0%
SG&A/Gross Profit = 47.3%. Normal
Gross margin 36.9%, change +0.4pp. Stable
Cash Flow Quality
CFFO/NI = 4.72. Profits backed by cash
FCF $0.2B, FCF/NI = 3.13
Accruals ratio = -7.3%. Low accruals
Cash $0.3B covers only 10% of debt $2.7B
Balance Sheet Health
Goodwill+Intangibles $1.2B = -1637% of equity. Manageable
Debt/EBITDA = 4.5x (>4x). Interest coverage = 1.7x (<2x). Financial stress
Other assets grew 76.3% vs revenue 8.0%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -13% YoY. Normal
Manipulation Score
M-Score = -2.75 (< -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 · 2026-04-25