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Brinks earnings quality score
How much of the reported profit is backed by cash, and how many markers of managed earnings the filings show
Score57 / 100 · grade C · rank 770 of 1027
Brinks (BCO) scores 57 of 100 for earnings quality, grade C: rank 770 of 1027 companies and 192 of 287 in industrials. It loses the most points on adjusted earnings 58% below GAAP, discretionary accruals of -3.1% of assets (modified Jones), smaller than most, profit steadier than cash flow (smoothness 0.50). It earns full or near-full marks for Dechow F-score 0.33 (normal).
What earned and lost points
| Component | What the filings show | Points | Of |
|---|---|---|---|
| Dechow F-score | Dechow F-score 0.33 (normal) | 38 | 38 |
| Discretionary accruals | discretionary accruals of -3.1% of assets (modified Jones), smaller than most | 12 | 25 |
| Non-GAAP gap | adjusted earnings 58% below GAAP | 0 | 25 |
| Earnings smoothness | profit steadier than cash flow (smoothness 0.50) | 7 | 12 |
How the score is built
Eight published measures, each scored against the whole universe or on its own scale and weighted: accruals 20, discretionary accruals 10, Beneish M 15, Dechow F 15, Montier C 15, Piotroski F 10, the non-GAAP gap 10, smoothness 5. A measure that cannot be computed (Beneish for a bank, say) drops out and the rest is rescaled, so every company is scored on what applies to it.
Every company ranked → The full quality workbench, live → Brinks: cash flow →
Computed from the companies’ own XBRL filings (latest fiscal year) by published formulas; a statistical screen, not an audit or an accusation. A low score means the reported profit shows more of the markers of managed or low-quality earnings than its peers. Not investment advice.