Vir Biotechnology, Inc. — Earnings Quality Grade C
VIR · Healthcare
Some red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue 4.4%, CFFO 12.2%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth -33.8% vs revenue 4.4%. Normal
SG&A/Gross Profit = 138.5%, exceeds 70%
Gross margin 100.0%, change +1.3pp. Stable
Cash Flow Quality
CFFO/NI = 0.89. Profits backed by cash
FCF is negative ($-0.4B)
Accruals ratio = -4.6%. Low accruals
Cash $0.5B covers debt $0.1B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 3% of equity. Manageable
Debt/EBITDA = -0.2x. Healthy
Other assets grew 71.9% vs revenue 4.4%
No write-off data
Acquisition Risk
FCF after acquisitions negative for 3 years
Small-cap context: A single acquisition on a small balance sheet can trip serial-acquirer logic.
Goodwill+Intangibles change -1% 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