Masco (MAS)Who They Are: Masco is the country's leading manufacturer of home improvement and building products and trades an average of 5.5 million shares per day with a marketcap of $5 billion. Book Value: $1.60 Float Short: 7.30% MAS Earnings Per Share data by YCharts Masco is anticipated to report good second-quarter earnings after the market closes on July 30. The consensus estimate is currently 11 cents a share, an improvement of 6 cents (54.5%) from 5 cents during the same period last year. Analyst opinion is mixed with this company. Most of the analysts surveyed don't believe a buy or a sell should be made at this point. Right now, Masco has two buy recommendations out of 13 analysts covering the company, nine holds, and two recommend selling. The stock has appreciated 21.5 % in the last year, and the average analyst target price for Masco is $13.88. In the previous earnings release on April 30, the closing price before earnings was $13.18. In comparison to a recent price of $13.63, shares are down 4.8%. For the same fiscal period year-over-year, revenue has declined to $7.47 billion last fiscal year compared to $7.49 billion in the previous year. The bottom line has lower losses year-over-year of $578 million last fiscal year compared to a loss of $1.05 billion in the previous year. The company's earnings before interest and taxes are rising with an EBIT year-over-year loss of $295 million for the last fiscal year vs. a loss of $463 million for the previous annual report. At the time of publication, the author held no positions in any of the stocks mentioned.This article is commentary by an independent contributor, separate from TheStreet's regular news coverage.