About EarningsMoat
EarningsMoat is an independent research tool for investors who want to judge the quality of a company's earnings — not just the headline number — and the durability of its competitive position.
What we do
Every analysis on this site does three things:
- Scores earnings quality. Using accrual ratios, cash-flow-vs-net-income tests, and Beneish-style signals.
- Scores the moat. Using the five-moat framework (network effects, switching costs, intangibles, cost advantages, efficient scale) translated into quantitative indicators.
- Flags risks. Scanning leverage, cash flow deterioration, and 10-K risk-factor disclosures.
All scoring formulas are documented on our methodology page.
Who it's for
- Self-directed investors who read 10-Ks (or want to)
- Analysts looking for a second opinion on earnings quality
- Anyone who's been burned by a "cheap stock" that turned out to be a value trap
Who built this
See /about/authors/douya for the author profile and background.
Related
- Methodology — how the scores are computed
- Data sources — where the numbers come from
- Editorial policy — how content is written and reviewed
- Disclaimer — what this site is and isn't
- Contact — email for corrections and questions