Updates from SEC’s web, the whole year performance of $CPST was released today. The earnings reported by a firm often differ from its cash flows. This distinction, referred to as "accruals", speaks to the firm’s estimation of profits not yet received. See the image below. The estimation, in any case, isn't great and as a rule has mistakes. Sometimes, companies may increase accruals to inflate profits. As such, high accruals may be a signal of low future income. Based on this, whereas two firms report the same earnings, the one with higher accruals would perform worse next period.