Mirion Technologies, Inc. — Earnings Quality Grade F
MIR · Industrials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 72 days, change -4 days YoY
AR growth 2.2% vs revenue growth 7.5%
Revenue 7.5%, CFFO 44.6%. Cash follows revenue
Expense Quality
Inventory 14.6% vs COGS 5.6%. Normal
CapEx growth -25.4% vs revenue 7.5%. Normal
SG&A/Gross Profit = 79.4%, exceeds 70%
Gross margin 47.4%, change +1.0pp. Stable
Cash Flow Quality
CFFO/NI = 4.98. Profits backed by cash
FCF $0.1B, FCF/NI = 3.71
Accruals ratio = -3.2%. Low accruals
Cash $0.4B covers only 34% of debt $1.2B
Balance Sheet Health
Goodwill+Intangibles $2.5B = 133% of equity. Over 50%
Debt/EBITDA = 5.8x (>4x). Interest coverage = 1.2x (<2x). Financial stress
Other assets 6.7% vs revenue 7.5%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles surged 35% YoY
Manipulation Score
M-Score = -2.66 (< -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