T-Mobile US, Inc. — Earnings Quality Grade F
TMUS · Communication Services
Major red flags
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 20 days, change +1 days YoY
AR growth 14.0% exceeds revenue growth 8.5%
Revenue 8.5%, CFFO 25.4%. Cash follows revenue
Expense Quality
Inventory growth 49.7% exceeds COGS 10.5%
CapEx growth 1.7% vs revenue 8.5%. Normal
SG&A/Gross Profit = 42.3%. Normal
Gross margin 62.9%, change -0.7pp. Stable
Cash Flow Quality
CFFO/NI = 2.54. Profits backed by cash
FCF $15.4B, FCF/NI = 1.40
Accruals ratio = -7.7%. Low accruals
Cash $5.6B covers only 5% of debt $122.3B
Balance Sheet Health
Goodwill+Intangibles $115.6B = 195% of equity. Over 50%
Debt/EBITDA = 3.9x. Healthy
Other assets grew 125.5% vs revenue 8.5%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -0% YoY. Normal
Manipulation Score
M-Score = -2.75 (< -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