Filing Flows

Filing Flows › Companies › Entegris › Earnings quality

Entegris earnings quality score

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

Score67 / 100 · grade B · rank 464 of 1027

Entegris (ENTG) scores 67 of 100 for earnings quality, grade B: rank 464 of 1027 companies and 51 of 82 in materials. It loses the most points on adjusted earnings 31% below GAAP, accruals of -5.5% of assets, lower than 62% of companies (profit backed by cash), Montier C-score 1 of 5 checks failed. It earns full or near-full marks for discretionary accruals of +0.0% of assets (modified Jones), smaller than most, profit about as variable as cash flow (smoothness 1.10).

What earned and lost points

ComponentWhat the filings showPointsOf
Accrualsaccruals of -5.5% of assets, lower than 62% of companies (profit backed by cash)1829
Montier C-scoreMontier C-score 1 of 5 checks failed1721
Discretionary accrualsdiscretionary accruals of +0.0% of assets (modified Jones), smaller than most1414
Piotroski F-scorePiotroski F-score 7 of 91114
Non-GAAP gapadjusted earnings 31% below GAAP014
Earnings smoothnessprofit about as variable as cash flow (smoothness 1.10)77
ENTG: share of the available points, by componentENTG: share of the available points, by componentAccruals62%Discretionary accruals100%Montier C-score80%Piotroski F-score78%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.

Every company ranked → The full quality workbench, live → Entegris: 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.