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Dine Brands Global earnings quality score

How much of the reported profit is backed by cash, and how many markers of managed earnings the filings show

Score55 / 100 · grade C · rank 813 of 1027

Dine Brands Global (DIN) scores 55 of 100 for earnings quality, grade C: rank 813 of 1027 companies and 116 of 141 in consumer-disc. It loses the most points on accruals of -4.1% of assets, higher than 50% of companies (profit backed by cash), adjusted earnings 94% below GAAP, discretionary accruals of +2.5% of assets (modified Jones), smaller than most. It earns full or near-full marks for profit about as variable as cash flow (smoothness 0.88).

What earned and lost points

ComponentWhat the filings showPointsOf
Accrualsaccruals of -4.1% of assets, higher than 50% of companies (profit backed by cash)1429
Montier C-scoreMontier C-score 1 of 4 checks failed1621
Discretionary accrualsdiscretionary accruals of +2.5% of assets (modified Jones), smaller than most814
Piotroski F-scorePiotroski F-score 6 of 91014
Non-GAAP gapadjusted earnings 94% below GAAP014
Earnings smoothnessprofit about as variable as cash flow (smoothness 0.88)77
DIN: share of the available points, by componentDIN: share of the available points, by componentAccruals50%Discretionary accruals59%Montier C-score75%Piotroski F-score66%Earnings smoothness100%

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.

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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.