TEM — Q3 FY25 Earnings Review (Atlas)

Date: 2026-02-23 Quarter: Q3_FY25 (Sep-2025) | Preliminary Q4_FY25 also incorporated Market cap: ~$9.8B | EV/TTM Rev: ~8.9x | Revenue growth: +84.7% YoY (Q3); ~30% organic NOTE: Full Q4_FY25 results due 2026-02-24 after market close. This analysis covers Q3_FY25 with preliminary Q4 context.


Verdict

Tempus is a genuinely differentiated healthcare data company wrapped in an AI narrative that is running ahead of demonstrated AI economics. Reported Q3 revenue of 334.2M(+84.7367M (+83%) are eye-catching, but ~80% of the headline growth is Ambry Genetics acquisition-driven — organic growth is ~30%. EBITDA turned positive for the first time (+$1.5M in Q3) and the margin trajectory is the clearest bright spot. Against this: commercial/sales org dysfunction (23% quota attainment), CEO selling $90M+ in 2025, Spruce Point TCV credibility questions, and 6.2x forward revenue for a ~25-30% organic grower. Not a buy at current levels. Conviction: 2/5.


Qualification Gate

Criterion Threshold Actual Pass/Fail
Revenue YoY growth >30% (>40% preferred) +84.7% reported; ~30% organic PASS (reported) / BORDERLINE (organic)
Gross margin >60% (>70% preferred) 62.8% GAAP; 63.6% Non-GAAP PASS (not at preferred threshold)
Revenue per quarter >$50M $334.2M PASS
Data availability 4+ quarters 10 quarters (completeness flag: <12) MARGINAL PASS
Share dilution <10% annual +5.6% YoY (165.6M → 174.9M) PASS
GAAP profitability trajectory Improving EBITDA +$1.5M (first positive) PASS

Company qualifies for analysis. Key caveat: all growth KPIs are Ambry-inflated. Organic Tempus-only growth ~30% YoY per CEO's JP Morgan commentary, which barely clears the minimum threshold.


Six-Factor Score

Factor Rating Detail
Growth Strong +84.7% YoY reported. ~30% organic. Headline is acquisition-inflated; strip Ambry and this is a $30-range grower
Trajectory Decelerating (but inflected) Total: Q1 +75.4% → Q2 +89.6% → Q3 +84.7%. QoQ: Q1 +27.4% → Q2 +23.0% → Q3 +6.2% — sharp QoQ deceleration. Volume metrics still accelerating (hereditary 23%→32%→37%, oncology 20%→26%→27%), which is a positive leading signal
Margins Mid / Rapidly Expanding GM 62.8% GAAP. EBITDA turned positive (+$1.5M) for first time. Non-GAAP op margin -2.6% (from -17.3% a year ago). Direction strongly bullish; level not yet impressive
Dominance Strong Tempus+Caris ≈ 60–65% of US solid tumor NGS volume. 50%+ of US oncologists connected to Tempus. 95% of top-20 pharma use Tempus data. Real data moat that takes a decade to replicate. But commercial execution is broken
Valuation Rich TTM: ~8.9x. NTM (FY26 $1.59B guide): ~6.2x. For 25% forward growth with negative FCF, this is expensive
Special Mixed Full Q4 results due tonight (Feb 24) — binary catalyst. 2026 EBITDA guidance ($65M) is the first year with meaningful profitability milestones. Spruce Point short report overhang

The Numbers

10 quarters available. Chronological order. Q4_FY25 preliminary only.

Quarter Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25*
Revenue ($M) 132.4 136.1 147.7 145.8 166.0 180.9 200.7 255.7 314.6 334.2 ~367
YoY % +25.4% +32.9% +35.9% +75.4% +89.6% +84.7% ~+83%
QoQ % +2.8% +8.5% -1.3% +13.9% +9.0% +10.9% +27.4% +23.0% +6.2% ~+9.8%
Gross Margin GAAP 53.3% 45.5% 58.5% 60.8% 60.7% 62.0% 62.8%
Op Margin GAAP -34.1% -32.9% -36.5% -321.4%† -29.6% -25.3% -26.9% -19.6% -18.2%
Op Margin Non-GAAP -17.3% -10.1% -2.6%
EBITDA Margin (Adj) -27.9% -26.6% -23.8% -30.1% -18.8% -12.1% -3.9% -6.3% -1.8% +0.4%
Net Margin GAAP -42.1% -39.2% -34.2% -44.4% -3.3%‡ -41.9% -6.5%§ -26.6% -13.6% -23.9%
Adj EBITDA ($M) -37.0 -36.2 -35.1 -43.9 -31.2 -21.8 -7.8 -16.2 -5.6 +1.5
FCF ($M) -107.5 -107.7 +36.6 -126.5
SBC ($M) 0.0 488.3† 21.0 32.4 23.0 22.4 34.0
Shares (M, diluted) 0.1 0.1 44.0 82.3 165.6 162.7 170.1 173.4 174.9
EPS GAAP -1.07 -1.03 -1.47 -6.86 -0.46 -0.08 -0.40 -0.25 -0.46

Q4_FY25 preliminary (Jan 11, 2026 8-K). Full results due 2026-02-24 after market close. †IPO-quarter one-time SBC vesting; op margin not meaningful. ‡/§ Low net loss margin in Jun-24 and Dec-24 reflects non-operating gains, not operational improvement.


Prior Beliefs / Updated Beliefs

First Atlas analysis of TEM — no prior established. Using market expectation framework.

Metric Expected (consensus / guidance trajectory) Actual Verdict
Q3 Revenue ~$320-330M (FY guide $1.265B; Q2 was $314.6M) $334.2M BEAT ~$4-14M
YoY growth rate ~80% (Ambry inflated) +84.7% IN LINE / SLIGHT BEAT
EBITDA Still negative (improving) +$1.5M — first positive BEAT (positive earlier than expected)
Gross margin 61-62% (continuing expansion) 62.8% GAAP IN LINE / SLIGHT BEAT
FCF Improving from -$107M in Q1 -126.5M(reversalfromQ2s+36.6M) MISS — Q2 positive FCF was anomalous
FY25 guidance Maintain ~$1.265B Raised to 1.265B; Q4prelimimplies 1.27B BEAT — raised 4x during year
Volume growth Modest acceleration Hereditary +37%, Oncology +27% YoY BEAT — consistent acceleration

Delta assessment:


Leading Indicators

Bullish divergence signals:

Bearish divergence signals:

Assessment: Volume-to-genomics leading indicators are bullish. D&S/AI revenue is stagnating despite strong bookings signals — either there's a booking-to-revenue conversion lag (positive, recoverable) or pipeline quality is lower than reported (negative). Cannot resolve without more quarters of data.


Scuttlebutt Findings

(Source: stages/scuttlebutt/TEM/2026-02-23.md — first scuttlebutt run)


Valuation Context

Metric Current NTM (FY26 guide) Assessment
Market cap ~$9.8B
TTM Revenue ~$1.1B
EV/TTM Revenue ~8.9x Rich for 30% organic grower
EV/NTM Revenue (FY26 $1.59B) ~6.2x 6.2x Rich
EV/NTM EBITDA (FY26 $65M guide) ~151x Extremely rich
P/FCF Negative / not meaningful Not applicable
EPS GAAP Q3 -$0.46 Still deeply negative
EPS Non-GAAP Q3 -$0.11 Approaching zero Directionally positive

Organic vs. reported growth matters enormously for multiple justification. The 80%+ reported YoY growth would justify 8-10x EV/Revenue for a true high-growth compounder. But organic growth of ~30%, decelerating as Ambry anniversaries out (Q1_FY26 will be the first clean organic-only comparison), puts TEM in the 4-5x EV/Revenue range vs. comparables.

Peer context: Guardant Health (GHDX) trades at ~6x forward revenue with comparable growth. Foundation Medicine is private (Roche). GeneDx (WGS) trades at lower multiples with lower growth. Myriad (MYGN) at ~2x reflecting mature hereditary market. TEM's premium over diagnostics peers is justified only if the data/AI platform monetization accelerates — which has not yet happened in the numbers.


Segment Analysis

Segment Q4_FY24 Q1_FY25 Q2_FY25 Q3_FY25 QoQ Q3 YoY Q3
Genomics (total) $120.4M $193.8M $241.8M $252.9M +4.6% (Ambry-inflated)
— Hereditary $63.5M $97.3M $102.6M +5.4%
— Oncology $119.0M $133.2M $139.5M +4.7%
Data & Services $80.2M $61.9M $72.8M $81.3M +11.7% +1.4%*
Total $200.7M $255.7M $314.6M $334.2M +6.2% +84.7%

*D&S YoY: Q3_FY24 D&S not available; Q4_FY24 was $80.2M — barely any growth in 3 quarters.

The structurally concerning number is Data & Services. It's the higher-margin, AI-premium business ($80.2M in Q4_FY24 → $81.3M in Q3_FY25 — essentially flat over 9 months). The business that justifies the AI multiple is not growing. Insights bookings of 150Mand + 37.6100M D&S, +25% YoY, Insights +68%) is the first quarter showing meaningful D&S acceleration. If that holds in the full release tonight, the thesis gets more interesting.


Platform & Secular Position

TEM sits at the intersection of three secular tailwinds: (1) precision oncology — NGS becoming standard of care for cancer diagnosis and treatment selection; (2) AI in drug discovery — pharma paying for multimodal patient data to train drug development models; (3) population genomics — hereditary disease screening scaling to the general population.

The platform architecture is genuinely multi-product: genomic sequencing (Oncology + Hereditary) → data licensing (Insights, pharma research partnerships) → AI models (diagnostic algorithms, drug target discovery via Loop platform) → clinical trial matching. The flywheel theory: more sequencing → richer dataset → better models → more physician adoption → more sequencing.

The gap between flywheel theory and revenue reality:

Market opportunity is real. Execution against the AI/data monetization layer has been slow. The diagnostics business is essentially a fee-for-service lab with a data moat story attached. If that story doesn't convert to AI revenue in 2026, the premium compresses.


Key Risks

  1. Organic growth deceleration. As Ambry anniversaries out in Q1_FY26, reported YoY growth will revert toward the ~30% organic baseline — a 50pp headline compression that will shock investors anchored to 80%+ comps. If organic growth is not accelerating toward 35-40%, the multiple contracts sharply.

  2. Commercial org dysfunction. 23% quota attainment on the sales force that sells the high-margin Data Services business means the moat is not being efficiently monetized. Competitor data collection gap narrows every year Tempus fails to convert physician relationships into paid data partnerships.

  3. CEO insider selling and governance questions. 227 sales, 0 purchases since IPO; 90M + in2025.CombinedwithSprucePointsPathosrelated − partyallegation(200M TCV from a Lefkofsky-connected entity) and his Groupon track record, this creates a credibility overhang that limits institutional confidence.

  4. TCV quality and revenue recognition credibility. Spruce Point claims $300M of $940M TCV is non-binding opt-ins. If accurate, the deferred revenue pipeline and future revenue guidance are overstated. Tempus has not fully rebutted this. TCV has not been updated since Q4_FY24 (3 quarters stale).

  5. **Ares debt (300M) + negativeFCFinastill − unprofitablecompany. * *Q3FCF : −126.5M. Cash: 764.3M.Atcurrentburn, runwayisadequate( 3years)butAmbryintegrationaddsoperatingcomplexity, andanydeteriorationingenomicsvolumegrowthcouldacceleratecashconsumption.NoclearpathtopositiveFCFin2025; 2026EBITDAguide(65M) still implies FCF negative.


Key Catalysts

  1. Full Q4_FY25 earnings tonight (Feb 24). The first event where management gives formal FY2026 guidance, addresses Spruce Point allegations in Q&A, and reports D&S segment performance. Consensus expects ~$367M revenue (inline with prelim) and clarity on EBITDA trajectory.

  2. FY2026 guidance shape. SA consensus: $1.59B revenue (+25% YoY), $65M adj EBITDA. If management guides above this or raises the EBITDA floor, the stock re-rates. The EBITDA inflection is more important than the revenue number — first year of meaningful profitability changes the investor base.

  3. D&S and Insights revenue acceleration. Q4 prelim shows Insights +68% YoY (ex-AZ warrant). If the full Q4 D&S segment reaches $100M and sustains 25-30%+ growth in 2026, the data monetization thesis begins to earn its multiple. This is the single most important structural signal.

  4. Ambry anniversary. Q1_FY26 will be the first clean organic-only YoY comparison. If organic oncology+hereditary volume continues accelerating (hereditary at 37%, oncology at 27% in Q3) through the anniversary, the base business is stronger than the acquisition-inflated headline suggests.

  5. Loop platform commercial traction. Launched 2025. Any material deal announcement (pharma partnership, milestone payment) in the drug discovery AI space would validate the AI platform narrative beyond genomics sequencing.


Appendix: FY25 Full Year Preliminary

Metric FY25 Preliminary FY24 (derived) YoY
Total Revenue ~$1.27B ~$694M +83%
Diagnostics Revenue ~$955M ~$452M +111%
Data & Applications Revenue ~$316M ~$242M +31%
Oncology volume growth ~26%
Hereditary volume growth ~29%
Insights growth (Data Licensing) ~38%
Organic growth (ex-Ambry) ~30%

FY24 diagnostics derived as $200.7M (Q4) − $80.2M (D&S Q4) + prior 3Q genomics + prior 3Q D&S. Rough estimate only.


First analysis. No prior Atlas position in TEM. No position held.