USANA Health Sciences, Inc. — Earnings Quality Grade C
USNA · Consumer Defensive
Some red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue 8.3%, CFFO -63.4%. Cash follows revenue
Expense Quality
Inventory growth 47.1% exceeds COGS 24.6%
CapEx growth 37.2% is >2x revenue growth 8.3%
SG&A/Gross Profit = 46.6%. Normal
Gross margin 78.3%, change -2.8pp. Stable
Cash Flow Quality
CFFO/NI = 2.08. Profits backed by cash
FCF $0.0B, FCF/NI = 0.79
Accruals ratio = -1.6%. Low accruals
Cash $0.2B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.3B = 51% of equity. Over 50%
Debt/EBITDA = 0.2x. Healthy
Other assets 5.1% vs revenue 8.3%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -8% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25