Financial Trends — 8/10

High-quality financial profile in the upper half of the rubric. Adjusted operating margin is expanding well beyond the 100bps bar (every recent quarter +100 to +510bps YoY; FY adj OM up ~300bps to 51.1%, ~860bps off the 2022 trough), the diluted share count declines every year (~4% cumulative), and free cash flow is positive and growing to a record $2,575M. Moody's reports no gross-profit line (services model), so operating margin is the relevant profitability metric. The one element holding the score below a 10 is revenue trajectory: rather than cleanly accelerating, quarterly YoY has settled into a stable high-single-to-low-teens band (latest +8.1%). No penalty modifiers apply. Weight: 25%
Q1'26 Revenue
$2.08B
src | +8.1% YoY | Stable
Adj Op Margin
53.2%
+150 bps YoY | Expanding
FCF
$2.58B
Record FY2025 | Growing
Share Count
Declining
~4% over 5yr | No dilution
Quarterly Revenue Trajectory ($M)
Quarter Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
Total Revenue $1,817 $1,813 $1,672 $1,924 $1,898 $2,007 $1,889 $2,079
YoY +21.6% +23.2% +13.0% +7.7% +4.5% +10.7% +13.0% +8.1%
Revenue stable in a high-single-to-low-teens band. The 2024 prints (+21-23%) lapped the depressed 2023 debt-issuance trough; once that comp distortion is excluded, growth normalized to a steady high-single-to-low-teens range and the latest +8.1% matches management's high-single-digit FY2026 guide. Neither cleanly accelerating nor decelerating — a stable engine, not a re-acceleration story.

Segment Revenue ($M, quarterly)
Segment Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
MIS (Ratings) $1,015 $982 $809 $1,065 $1,010 $1,098 $946 $1,153
MIS YoY +7.9% -0.5% +11.8% +16.9% +8.3%
MA (Analytics) $802 $831 $863 $859 $888 $909 $943 $926
MA YoY +7.5% +10.7% +9.4% +9.3% +7.8%
A two-speed engine. MA (recurring, subscription) is the steady compounder — every quarter +7.5% to +10.7% YoY, ARR +8% at Q1'26. MIS (ratings) is cyclical and issuance-driven, swinging from +7.9% to -0.5% to +16.9% to +8.3% with no durable trend. The recurring engine's trajectory is cleaner than the blended headline suggests.

Adjusted Operating Margin & Adjusted EPS
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
Adj Op Margin 49.6% 47.8% 43.8% 51.7% 50.9% 52.9% 48.7% 53.2%
Adj OM YoY (bps) +100 +130 +510 +490 +150
Adj EPS $3.28 $3.21 $2.62 $3.83 $3.56 $3.92 $3.64 $4.33
Adj EPS YoY +42.6% +32.1% +19.6% +13.6% +8.5% +22.1% +38.9% +13.1%
Adjusted operating margin is clearly expanding. Every one of the last five quarters posted positive YoY bps (+100 to +510), and FY adjusted operating margin rose from 48.1% (2024) to 51.1% (2025). Adjusted EPS grew double digits in the most recent quarter (+13.1% YoY to $4.33). This is the textbook 10-level element of the profile.

Annual Financial Summary (FY ends December)
Metric FY2021 FY2022 FY2023 FY2024 FY2025
Total Revenue ($M) $6,218 $5,468 $5,916 $7,088 $7,718
Rev YoY -12.1% +8.2% +19.8% +8.9%
Adj EPS $12.29 $8.57 $9.90 $12.47 $14.94
Adj EPS YoY -30.3% +15.5% +26.0% +19.8%
GAAP Op Margin 45.7% 34.4% 36.1% 40.6% 43.4%
Adj Op Margin 49.9% 42.6% 43.9% 48.1% 51.1%
Free Cash Flow ($M) $1,866 $1,191 $1,880 $2,521 $2,575
Diluted Shares (M) 187.9 184.7 184.0 182.7 179.9
Key trends

Segment Revenue ($M, Annual)
Segment FY2022 FY2023 FY2024 FY2025
MIS — Ratings $2,699 $2,860 $3,793 $4,119
MA — Analytics $2,769 $3,056 $3,295 $3,599
Total $5,468 $5,916 $7,088 $7,718
MIS (~53% of revenue) is the higher-margin ratings franchise (~65% segment adjusted operating margin); MA (~47%) is the steady recurring compounder with ARR +8% YoY. Both segments grew ~9% in FY2025.

Free Cash Flow ($M)
Metric FY2021 FY2022 FY2023 FY2024 FY2025
Free Cash Flow $1,866 $1,191 $1,880 $2,521 $2,575
FCF YoY -36.2% +57.9% +34.1% +2.1%
FCF positive and growing to a record $2,575M. The annual line barely grew in FY2025 (+2.1%) off the strong FY2024 recovery, but the most recent two quarters re-accelerated hard — Q4'25 FCF +29.5% and Q1'26 +25.6% YoY (Q1'26 FCF $844M). Quarterly FCF is lumpy on working-capital timing; the trough-to-recent trajectory is clearly upward. Composite FCF gate: a clear YES.

Penalty modifier check
Modifier Detail Penalty
Negative FCF FCF positive and growing every year to a record $2,575M None
Share dilution >10% YoY Shares are declining (~4% cumulative over 5yr) — a positive, not a penalty None
Revenue up, op income down Adj operating income grew every year; +22% YoY in Q1'26 None
Debt > revenue growth 3+ qtrs Total debt flat-to-down (~$7.0-7.4B); not growing faster than revenue None
No penalty modifiers apply. All four penalty checks come back clean — FCF positive and growing, share count declining, operating income growing, and debt not outrunning revenue.

Score Rationale

Score of 8/10 reflects a high-quality financial profile in the upper half of the rubric. No penalty modifiers applied.

Supports the score:

What holds it below a 10:

Net: margins expanding, share count declining, FCF growing — but revenue stable, not accelerating → 8/10.


Data sourced from Daloopa (company_id: 490). Fiscal year ends December 31. All financials in USD. No gross-profit line (services model); operating margin is the profitability metric.