Masco ( MAS) Company Profile: Masco makes, distributes and installs home improvement and building products, including faucets, cabinets, coatings, windows and insulation for the new home construction market, mainly in North America. Share Price: $12.66 (Jan. 18 Close) Year-to-Date Increase: About 22.8% TheStreet Ratings Grade:Sell. TheStreet Ratings team says that key measurements including liquidity indicate that it's relatively unlikely that Masco will face financial difficulties in the near future. However, the company's liquidity has decreased from the same period last year, indicating deteriorating cash flow. Goldman Sach's View: Joshua Pollard, analyst has now changed his view of Masco shares to neutral from sell, because he believes the company is beginning to fix its cost structure. In addition, full-year 2012 earnings consensus estimates for the company have fallen 65% since October 2010, which means that they will now be much more achievable by Masco -- lowering the risk of disappointment. Although the company may still face the risk of price competition in cabinets, long-term investors should feel encouraged by the company's recent management changes and streamlining of its installation capacity, says Pollard.