Charles River Laboratories Inte — Earnings Quality Grade F
CRL · Healthcare
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 47 days, change -0 days YoY
AR growth -1.7% vs revenue growth -0.9%
Revenue -0.9%, CFFO 0.4%. Cash follows revenue
Expense Quality
Inventory 7.4% vs COGS -1.0%. Normal
CapEx growth -5.9% vs revenue -0.9%. Normal
SG&A/Gross Profit = 56.2%. Normal
Gross margin 33.0%, change +0.1pp. Stable
Cash Flow Quality
CFFO/NI = -5.11. Below 1.0
FCF $0.5B, FCF/NI = -3.59
Accruals ratio = -12.4%. Low accruals
Cash $0.2B covers only 8% of debt $2.6B
Balance Sheet Health
Goodwill+Intangibles $3.1B = 98% of equity. Over 50%
Debt/EBITDA = 6.3x (>4x). Financial stress
Other assets 5.4% vs revenue -0.9%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -13% YoY. Normal
Manipulation Score
M-Score = -3.13 (< -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 · 2026-04-09