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Booking Holdings earnings quality score
How much of the reported profit is backed by cash, and how many markers of managed earnings the filings show
Score66 / 100 · grade B · rank 491 of 1027
Booking Holdings (BKNG) scores 66 of 100 for earnings quality, grade B: rank 491 of 1027 companies and 108 of 287 in industrials. It loses the most points on discretionary accruals of -16.3% of assets (modified Jones), larger than most, Montier C-score 1 of 4 checks failed, profit steadier than cash flow (smoothness 0.51).
What earned and lost points
| Component | What the filings show | Points | Of |
|---|---|---|---|
| Accruals | accruals of -14.1% of assets, lower than 91% of companies (profit backed by cash) | 36 | 40 |
| Montier C-score | Montier C-score 1 of 4 checks failed | 22 | 30 |
| Discretionary accruals | discretionary accruals of -16.3% of assets (modified Jones), larger than most | 1 | 20 |
| Earnings smoothness | profit steadier than cash flow (smoothness 0.51) | 6 | 10 |
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 → Booking Holdings: 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.