F
Celcuity Inc. — Earnings Quality Grade F
CELC · Healthcare
Major red flags
Revenue
$0M
2025
Net Income
-$177M
2025
Gross Margin
—
Free Cash Flow
-$154M
01
Screening Summary
5
Passed
2
Watch
2
Failed
—
M-Score
管理层信号
最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02
Financial Trends
Revenue & Net Income ($B)
Margins (%)
03
18-Point Screening
01
Revenue Quality
—
A1DSO Change
Insufficient data
—
A2AR vs Revenue Growth
Insufficient data
—
A3Revenue vs CFFO
Insufficient data
02
Expense Quality
✓
B1Inventory vs COGS
No material inventory
—
B2CapEx vs Revenue
Insufficient data
—
B3SG&A Ratio
Insufficient data
—
B4Gross Margin
Insufficient data
03
Cash Flow Quality
✗
C1CFFO vs Net Income
CFFO < Net Income for 3 consecutive years
!
C2Free Cash Flow
FCF is negative ($-0.2B)
✓
C3Accruals Ratio
Accruals ratio = -5.1%. Low accruals
✓
C4Cash vs Debt
Cash $0.4B covers debt $0.3B
04
Balance Sheet Health
✓
D1Goodwill + Intangibles
No goodwill. Clean balance sheet
!
D2Leverage
Interest coverage = -10.0x (<2x). Financial stress
—
D3Soft Asset Growth
Insufficient data
—
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
0.78
Distress Zone0 Distress1.102.605.0+ Safe
0.9034
Liquidity
-0.9621
Cumulative profit
-0.3427
Operating efficiency
0.2747
Leverage
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25