D
Beam Therapeutics Inc. — Earnings Quality Grade D
BEAM · Healthcare
Significant concerns
Revenue
$140M
2025
Net Income
-$80M
2025
Gross Margin
—
Free Cash Flow
-$360M
01
Screening Summary
8
Passed
2
Watch
2
Failed
—
M-Score
管理层信号
最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02
Financial Trends
Revenue & Net Income ($B)
Margins (%)
03
18-Point Screening
01
Revenue Quality
—
A1DSO Change
Insufficient data
—
A2AR vs Revenue Growth
Insufficient data
!
A3Revenue vs CFFO
Revenue grew 120.0% but CFFO only 0.6%
02
Expense Quality
✓
B1Inventory vs COGS
No material inventory
✓
B2CapEx vs Revenue
CapEx growth 67.1% vs revenue 120.0%. Normal
—
B3SG&A Ratio
Insufficient data
—
B4Gross Margin
Insufficient data
03
Cash Flow Quality
✓
C1CFFO vs Net Income
CFFO/NI = 4.31. Profits backed by cash
!
C2Free Cash Flow
FCF is negative ($-0.4B)
✗
C3Accruals Ratio
Accruals ratio = 17.9%. Exceeds 10%
✓
C4Cash vs Debt
Cash $1.2B covers debt $0.2B
04
Balance Sheet Health
✓
D1Goodwill + Intangibles
No goodwill. Clean balance sheet
✓
D2Leverage
Debt/EBITDA = -0.4x. Healthy
✓
D3Soft Asset Growth
Other assets -22.2% vs revenue 120.0%. Normal
—
D4Asset Impairment
No write-off data
05
Acquisition Risk
✗
E1Serial Acquirer FCF
FCF after acquisitions negative for 3 years
✓
E2Goodwill Surge
No goodwill
06
Manipulation Score
—
F1Beneish M-Score
Insufficient data
05
Altman Z-Score
5.19
Safe Zone0 Distress1.102.605.0+ Safe
0.7911
Liquidity
-1.1081
Cumulative profit
-0.259
Operating efficiency
5.0999
Leverage
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25