Intuitive Surgical, Inc. — Earnings Quality Grade A
ISRG · Healthcare
Strong financial health
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 55 days, change +2 days YoY
AR growth 24.6% vs revenue growth 20.5%
Revenue 20.5%, CFFO 25.5%. Cash follows revenue
Expense Quality
Inventory 23.7% vs COGS 25.9%. Normal
CapEx growth -51.4% vs revenue 20.5%. Normal
SG&A/Gross Profit = 35.9%. Normal
Gross margin 66.0%, change -1.5pp. Stable
Cash Flow Quality
CFFO/NI = 1.06. Profits backed by cash
FCF $2.5B, FCF/NI = 0.87
Accruals ratio = -0.9%. Low accruals
Insufficient data
Balance Sheet Health
Goodwill+Intangibles $0.4B = 2% of equity. Manageable
Insufficient data
Other assets 11.5% vs revenue 20.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 3% YoY. Normal
Manipulation Score
M-Score = -2.44 (< -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 · 2026-04-08