Filing Flows › Companies › Service Corp International › Earnings quality
Service Corp International earnings quality score
How much of the reported profit is backed by cash, and how many markers of managed earnings the filings show
Score59 / 100 · grade C · rank 727 of 1027
Service Corp International (SCI) scores 59 of 100 for earnings quality, grade C: rank 727 of 1027 companies and 106 of 141 in consumer-disc. It loses the most points on accruals of -2.2% of assets, higher than 70% of companies (profit backed by cash), Montier C-score 4 of 5 checks failed, discretionary accruals of +3.6% of assets (modified Jones), larger than most. It earns full or near-full marks for adjusted earnings 1% below GAAP, Beneish M-score -2.53: clean (below −2.22).
What earned and lost points
| Component | What the filings show | Points | Of |
|---|---|---|---|
| Accruals | accruals of -2.2% of assets, higher than 70% of companies (profit backed by cash) | 6 | 21 |
| Beneish M-score | Beneish M-score -2.53: clean (below −2.22) | 16 | 16 |
| Dechow F-score | Dechow F-score 1.48 (above normal) | 10 | 16 |
| Montier C-score | Montier C-score 4 of 5 checks failed | 3 | 16 |
| Discretionary accruals | discretionary accruals of +3.6% of assets (modified Jones), larger than most | 5 | 10 |
| Piotroski F-score | Piotroski F-score 7 of 9 | 8 | 10 |
| Non-GAAP gap | adjusted earnings 1% below GAAP | 10 | 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 → Service Corp International: 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.