Life360, Inc. — Earnings Quality Grade F
LIF · Technology
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 60 days, change +3 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 31.8%, CFFO 171.8%. Cash follows revenue
Expense Quality
Inventory 22.5% vs COGS 17.7%. Normal
CapEx growth 46.3% vs revenue 31.8%. Normal
SG&A/Gross Profit = 61.3%. Normal
Gross margin 77.8%, change +2.7pp. Stable
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
FCF $0.1B, FCF/NI = 0.54
Accruals ratio = 6.5%. Elevated
Cash $0.5B covers debt $0.3B
Balance Sheet Health
Goodwill+Intangibles $0.2B = 32% of equity
Debt/EBITDA = 9.5x (>4x). Financial stress
Other assets 28.3% vs revenue 31.8%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -1% YoY. Normal
Manipulation Score
M-Score = -2.40 (< -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 · 2026-04-25