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Roblox 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 498 of 1027
Roblox (RBLX) scores 66 of 100 for earnings quality, grade B: rank 498 of 1027 companies and 114 of 203 in technology. It loses the most points on Montier C-score 4 of 5 checks failed, discretionary accruals of -24.5% of assets (modified Jones), larger than most, Dechow F-score 1.45 (above normal). It earns full or near-full marks for adjusted earnings 3% below GAAP, accruals of -34.3% of assets, lower than 99% of companies (profit backed by cash), Beneish M-score -3.45: clean (below −2.22). Revenue grew 32% in the year: fast growth raises accruals, the Beneish and Dechow scores and the C-score by construction, so a growing company scores lower than a steady one with the same accounting.
What earned and lost points
| Component | What the filings show | Points | Of |
|---|---|---|---|
| Accruals | accruals of -34.3% of assets, lower than 99% of companies (profit backed by cash) | 20 | 20 |
| Beneish M-score | Beneish M-score -3.45: clean (below −2.22) | 15 | 15 |
| Dechow F-score | Dechow F-score 1.45 (above normal) | 10 | 15 |
| Montier C-score | Montier C-score 4 of 5 checks failed | 3 | 15 |
| Discretionary accruals | discretionary accruals of -24.5% of assets (modified Jones), larger than most | 0 | 10 |
| Piotroski F-score | Piotroski F-score 6 of 9 | 7 | 10 |
| Non-GAAP gap | adjusted earnings 3% below GAAP | 9 | 10 |
| Earnings smoothness | profit steadier than cash flow (smoothness 0.44) | 2 | 5 |
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.