F

Community Healthcare Trust Inco — Earnings Quality Grade F

CHCT · Real Estate

Major red flags

Revenue
$121M
2025
Net Income
$5M
2025
Gross Margin
80.5%
Free Cash Flow
$36M
01

Screening Summary

13
Passed
2
Watch
2
Failed
-2.76
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

DSO 77 days, change -0 days YoY

A2AR vs Revenue Growth

AR growth 4.1% vs revenue growth 4.7%

A3Revenue vs CFFO

Revenue 4.7%, CFFO -4.2%. Cash follows revenue

02

Expense Quality

B1Inventory vs COGS

No material inventory

B2CapEx vs Revenue

CapEx growth -16.7% vs revenue 4.7%. Normal

B3SG&A Ratio

SG&A/Gross Profit = 25.7%, excellent (<30%)

B4Gross Margin

Gross margin 80.5%, change +0.2pp. Stable

03

Cash Flow Quality

!
C1CFFO vs Net Income

CFFO far exceeds NI (ratio 11.1x). Non-cash charges depressing profits

C2Free Cash Flow

FCF $0.0B, FCF/NI = 7.04

C3Accruals Ratio

Accruals ratio = -5.2%. Low accruals

C4Cash vs Debt

Cash $0.0B covers only 1% of debt $0.5B

04

Balance Sheet Health

D1Goodwill + Intangibles

Goodwill+Intangibles $0.0B = 0% of equity. Manageable

D2Leverage

Debt/EBITDA = 7.0x (>4x). Interest coverage = 0.8x (<2x). Financial stress

!
D3Soft Asset Growth

Other assets grew 35.9% vs revenue 4.7%

D4Asset Impairment

No write-off data

05

Acquisition Risk

E1Serial Acquirer FCF

FCF after acquisitions positive

E2Goodwill Surge

Goodwill+Intangibles change -32% YoY. Normal

06

Manipulation Score

F1Beneish M-Score

M-Score = -2.76 (< -2.22). Unlikely manipulator

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04

Beneish M-Score

Manipulation Probability-2.76
-4.0 Clean-2.22 Grey-1.78 Danger0
0.995
DSRI
AR growing faster than revenue?
0.997
GMI
Gross margin declining?
1.011
AQI
Asset quality deteriorating?
1.047
SGI
Revenue growth rate
0.996
DEPI
Depreciation slowing?
1.258
SGAI
SG&A ratio changing?
-0.0518
TATA
Accruals level
1.094
LVGI
Leverage increasing?

Altman Z-Score — Not Applicable

Community Healthcare Trust Inco is a financial company. Z-Score is designed for non-financial companies.

Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25