C
LENZ Therapeutics, Inc. — Earnings Quality Grade C
LENZ · Healthcare
Some red flags
Revenue
$19M
2025
Net Income
-$82M
2025
Gross Margin
97.8%
Free Cash Flow
-$70M
01
Screening Summary
6
Passed
2
Watch
1
Failed
—
M-Score
管理层信号
最近 SEC 8-K 文件中未发现 CEO、CFO、董事会或审计负责人变动信号。
02
Financial Trends
Revenue & Net Income ($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
Insufficient data
—
B2CapEx vs Revenue
Insufficient data
!
B3SG&A Ratio
SG&A/Gross Profit = 488.2%, exceeds 70%
—
B4Gross Margin
Insufficient data
03
Cash Flow Quality
✓
C1CFFO vs Net Income
CFFO/NI = 0.84. Profits backed by cash
!
C2Free Cash Flow
FCF is negative ($-0.1B)
✓
C3Accruals Ratio
Accruals ratio = -4.2%. Low accruals
✓
C4Cash vs Debt
Cash $0.3B covers debt $0.0B
04
Balance Sheet Health
✓
D1Goodwill + Intangibles
No goodwill. Clean balance sheet
✓
D2Leverage
Debt/EBITDA = -0.0x. Healthy
—
D3Soft Asset Growth
Insufficient data
—
D4Asset Impairment
No write-off data
05
Acquisition Risk
✗
E1Serial Acquirer FCF
FCF after acquisitions negative for 3 years
Small-cap context: A single acquisition on a small balance sheet can trip serial-acquirer logic.
✓
E2Goodwill Surge
No goodwill
06
Manipulation Score
—
F1Beneish M-Score
Calculation error: float division by zero
05
Altman Z-Score
15.45
Safe Zone0 Distress1.102.605.0+ Safe
0.9161
Liquidity
-0.7426
Cumulative profit
-0.298
Operating efficiency
13.2023
Leverage
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25