Fundamentals - TrendSpider

Displaying fundamental metrics on charts

You can add the "Fundamentals" lower indicator via the "Other data" menu. Once you add it, you can select which metric do you want to see (EPS, Revenue etc) by clicking on the … button next to the Fundamentals indicator in the Chart Key.

This indicator has a few elements

The metric value per se. This is the line looking like ladder.
Each report is marked with a colorful dot, accompanied with a label explaining which quarter and year the report covers. The dot is green in case if at this quarter, the metric reported was better than in the previous quarter of the same year. It's red otherwise.
At each report, there's also a gray dot painted. This dot paints vaue of the same metric, as of the previous quarter of the same year. It has a label next to it, too.
If the metric has increased year over year then a green cloud will be present.
If the metric has increased year over year then a red cloud will be present.

You can disable Y/Y comparison, dots or color clouds if you don't want them.

This data can currently be used to create a scan, in the Smart Checklist and Stock Market Maps.

Comparing fundamentals of a company against its peers

On TrendSpider, you can see how a given company metric compares to its peers, for any fundamental metric based on a ratio. In example, you can see how P/B ratio of a given company compares to other companies in the same US economy sector (or the same US economy industry).

In order to do that, set the Compare to input parameter of your Fundamentals indicator to what you'd want to see. Comparison like that displays how value of this metric was distributed across a given benchmark universe, and also illustrates how this distribution was changing over time. Compare to adds a number of new elements onto your Fundamental data panel:

Median line. This is a median value of the corresponding metric for the universe you've selected. This line has a label which also explains which universe you are comparing against.
Min value to 25th percentile cloud. This cloud illustrates the range of values from minimal value to 25th percentile. Please remember that min/max/percentile values have purely mathematical meaning: disregarding of whether the meaning of a given metric is "the greater, the better" or "the less, the better", "minimal value" means "value which is mathematically the smallest of them all".
25th percentile to 50th percentile (aka Median) cloud
50th percentile to 75th percentile cloud
75th percentile to max value cloud

Here's an example of how you read the result.

CSCO P/B value compared to the Telecommunication industry

For Q2 2024, CSCO has reported P/B ratio of 1.837. This value falls into the "25th percentile to median" range of P/B values across the entire US economy industry of "Telecommunications Equipment". This means that in Q2 2024, around 50% to 75% of stocks in the same industry have reported P/B ratio greater than CSCO did. CSCO P/B is below the median for the industry, but not too much. One might say that it's fairly reasonable, if compared to peer companies.

In Q2 2022, P/B of CSCO was 2.48 and it was in the "median to 75th percetile" range. P/B of CSCO was less reasonable in Q2 2022 than it was in Q2 2024, if compared to its peers in the same US economy industry.

How we group reports for the purpose of computing distributions

In order to illustrate how benchmark values changed over time, we distribute all the earnings reports of stocks from the benchmark universe across a number of buckets. Each bucket is a group of 3 consequtive months. These buckets do not necessarily match calendar quarters, but they represent the overall picture fairly well. For every earnings report, we define "bucket it belongs to" as "consequtive 3 months which end at a month containing date of REPORT_DATE - 20 days". I.e., for a report released at 11th Jun, the bucket it belongs to will be defined as "Mar, Apr, May". All the reports falling into the same bucket are then used for the purpose of comparing metrics like min/max/median and such.

Custom Fundamental metrics (custom formulas)

You can also have the Fundamentals indicator displaying a value computed using your custom formula. Almost like you would do in Excel, start your formula by typing a = character, and then type in a mathematical expression using IDs of metrics as variable names. This feautre is currently available for charting only (you can't use that in scanner, in example). Here are a few examples fo formulas:

Revenue growth, year over year: =(revenue - revenue[4]) / revenue[4]. revenue[4] means "metric named revenue 4 records ago". One year has 4 quarters, so revenue[4] means "revenue at the same quarter of a previous year".
Total revenue for trailing 4 quarters: =sum(revenue, 4)
Revenue per shave: =revenue / shares_basic_bs

Besides of typical math operators, you can also do the following:

sum(metric, length) returns a sum of last length values of metric.
ma(metric, length) or avg(metric, length) returns a moving average of last length values of metric.
log(metric) or log(expression) returns a natural logarithm of what you pass to it.
ternary operator ?:, i.e., =rev > rev[1] ? rev: rev[1] will return max of "current revenue" or "previous quarter revenue".
min(metric, length) returns numerically minimal of the last length values of metric.
max(metric, length) returns numerically maximal value of the last length values of metric.
sqrt(metric) or sqrt(expression) returns a square root
^ raises the first operand to the power of the second operand
x % y modulus

You can combine functions into mathematical expressions. In example, =ma(rev, 4) / ma(eps, 4) will work.

You can also refer to previous values of a metric by using a notation like metric[OFFSET]. I.e., revenue[1] refers to "revenue for the previous quarter" and =eps[4] refers to "EPS of the same quarter one year ago". You can't refer to past values of functions results though; =ma(rev, 4)[1] will not work.

Here are the IDs of fundamental metrics which you can use in your formulas. Some metrics have 2 IDs (long and short one), which you can use interchangeably

metric ID	metric name
`accounts_notes_receivable`	Accounts & Notes Receivable
`accounts_payable`	Accounts Payable
`accounts_receivable_net`	Accounts Receivable, Net
`accrued_liabilities`	Accrued Liabilities
`accrued_taxes`	Accrued Taxes
`accumulated_depreciation`	Accumulated Depreciation
`additional_paid_in_capital`	Additional Paid in Capital
`assets_held_for_sale`	Assets Held-for-Sale
`cash_cash_equivalents`	Cash & Cash Equivalents
`cash_st_investments`	Cash, Cash Equivalents & Short Term Investments
`common_stock`	Common Stock
`current_portion_long_term_debt`	Current Portion of Long Term Debt
`deferred_compensation`	Deferred Compensation
`deferred_revenue_long_term`	Deferred Revenue (Long Term)
`deferred_revenue_short_term`	Deferred Revenue (Short Term)
`deferred_tax_assets_long_term`	Deferred Tax Assets (Long Term)
`deferred_tax_assets_short_term`	Deferred Tax Assets (Short Term)
`deferred_tax_liabilities_long_term`	Deferred Tax Liabilities (Long Term)
`deferred_tax_liabilities_short_term`	Deferred Tax Liabilities (Short Term)
`derivative_hedging_assets_long_term`	Derivative & Hedging Assets (Long Term)
`derivative_hedging_assets_short_term`	Derivative & Hedging Assets (Short Term)
`discontinued_operations_long_term`	Discontinued Operations (Long Term)
`discontinued_operations_short_term`	Discontinued Operations (Short Term)
`equity_before_minority_interest`	Equity Before Minority Interest
`finished_goods`	Finished Goods
`goodwill`	Goodwill
`income_taxes_receivable`	Income Taxes Receivable
`intangible_assets`	Intangible Assets
`interest_dividends_payable`	Interest & Dividends Payable
`inventories`	Inventories
`investments_affiliates`	Investments in Affiliates
`liabilities_derivatives_hedging_long_term`	Liabilities from Derivatives & Hedging (Long Term)
`liabilities_derivatives_hedging_short_term`	Liabilities from Derivatives & Hedging (Short Term)
`liabilities_discontinued_operations_long_term`	Liabilities from Discontinued Operations (Long Term)
`liabilities_discontinued_operations_short_term`	Liabilities from Discontinued Operations (Short Term)
`long_term_borrowings`	Long Term Borrowings
`long_term_capital_leases`	Long Term Capital Leases
`long_term_debt`	Long Term Debt
`long_term_investments`	Long Term Investments
`long_term_investments_receivables`	Long Term Investments & Receivables
`long_term_marketable_securities`	Long Term Marketable Securities
`long_term_receivables`	Long Term Receivables
`minority_interest_balance_sheet`	Minority Interest
`misc_long_term_assets`	Misc. Long Term Assets
`misc_long_term_liabilities`	Misc. Long Term Liabilities
`misc_short_term_assets`	Misc. Short Term Assets
`misc_short_term_liabilities`	Misc. Short Term Liabilities
`notes_receivable_net`	Notes Receivable, Net
`other_equity`	Other Equity
`other_intangible_assets`	Other Intangible Assets
`other_inventory`	Other Inventory
`other_long_term_assets`	Other Long Term Assets
`other_long_term_liabilities`	Other Long Term Liabilities
`other_payables_accruals`	Other Payables & Accruals
`other_post_retirement_benefits`	Other Post-Retirement Benefits
`other_share_capital`	Other Share Capital
`other_short_term_assets`	Other Short Term Assets
`other_short_term_liabilities`	Other Short Term Liabilities
`payables_accruals`	Payables & Accruals
`pension_liabilities`	Pension Liabilities
`pensions`	Pensions
`preferred_equity`	Preferred Equity
`prepaid_expense`	Prepaid Expense
`prepaid_expenses`	Prepaid Expenses
`prepaid_pension_costs`	Prepaid Pension Costs
`property_plant_equipment`	Property, Plant & Equipment
`pp_e_net`	Property, Plant & Equipment, Net
`raw_materials`	Raw Materials
`retained_earnings`	Retained Earnings
`share_capital_additional_paid_in`	Share Capital & Additional Paid-In Capital
`shares_basic_bs`	Shares (Basic)
`shares_diluted_bs`	Shares (Diluted)
`short_term_borrowings`	Short Term Borrowings
`short_term_capital_leases`	Short Term Capital Leases
`short_term_debt`	Short Term Debt
`short_term_investments`	Short Term Investments
`total_assets`	Total Assets
`total_current_assets`	Total Current Assets
`total_current_liabilities`	Total Current Liabilities
`total_equity`	Total Equity
`total_liabilities`	Total Liabilities
`total_liabilities_equity`	Total Liabilities & Equity
`total_noncurrent_assets`	Total Noncurrent Assets
`total_noncurrent_liabilities`	Total Noncurrent Liabilities
`treasury_stock`	Treasury Stock
`unbilled_revenues`	Unbilled Revenues
`work_in_process`	Work In Process
`acquisition_fixed_assets_intangibles`	Acquisition of Fixed Assets & Intangibles
`acquisition_intangible_assets`	Acquisition of Intangible Assets
`cash_for_acquisition_subsidiaries`	Cash for Acquisition of Subsidiaries
`cash_for_joint_ventures`	Cash for Joint Ventures
`cash_from_repayment_debt`	Cash from (Repayment of) Debt
`cash_from_repayment_long_term_debt_net`	Cash from (Repayment of) Long Term Debt, Net
`cash_from_repayment_short_term_debt_net`	Cash from (Repayment of) Short Term Debt, Net
`cash_from_repurchase_equity`	Cash from (Repurchase of) Equity
`cash_from_long_term_debt`	Cash from Long Term Debt
`change_accounts_payable`	Change in Accounts Payable
`change_accounts_receivable`	Change in Accounts Receivable
`change_cash_disc_operations_other`	Change in Cash from Disc. Operations and Other
`change_fixed_assets_intangibles`	Change in Fixed Assets & Intangibles
`change_inventories`	Change in Inventories
`change_other`	Change in Other
`change_working_capital`	Change in Working Capital
`decrease_capital_stock`	Decrease in Capital Stock
`decrease_long_term_investment`	Decrease in Long Term Investment
`deferred_income_taxes`	Deferred Income Taxes
`depreciation_amortization_2`	Depreciation & Amortization
`disposition_fixed_assets`	Disposition of Fixed Assets
`disposition_fixed_assets_intangibles`	Disposition of Fixed Assets & Intangibles
`disposition_intangible_assets`	Disposition of Intangible Assets
`dividends_paid`	Dividends Paid
`fx_rate_effect`	Effect of Foreign Exchange Rates
`increase_capital_stock`	Increase in Capital Stock
`increase_long_term_investment`	Increase in Long Term Investment
`net_cash_before_disc_operations_fx`	Net Cash Before Disc. Operations and FX
`net_cash_before_fx`	Net Cash Before FX
`net_cash_acquisitions_divestitures`	Net Cash from Acquisitions & Divestitures
`net_cash_disc_operations_financing`	Net Cash from Discontinued Operations (Financing)
`net_cash_disc_operations_investing`	Net Cash from Discontinued Operations (Investing)
`net_cash_disc_operations_operating`	Net Cash from Discontinued Operations (Operating)
`net_cash_divestitures`	Net Cash from Divestitures
`net_cash_financing_activities`	Net Cash from Financing Activities
`net_cash_investing_activities`	Net Cash from Investing Activities
`net_cash_operating_activities`	Net Cash from Operating Activities
`net_cash_other_acquisitions`	Net Cash from Other Acquisitions
`net_change_cash`	Net Change in Cash
`net_change_long_term_investment`	Net Change in Long Term Investment
`net_income_discontinued_operations`	Net Income from Discontinued Operations
`net_income_starting_line`	Net Income/Starting Line
`non_cash_items`	Non-Cash Items
`other_adjustments_is`	Other Adjustments
`other_change_in_fixed_assets`	Other Change in Fixed Assets & Intangibles
`other_financing_activities`	Other Financing Activities
`other_investing_activities`	Other Investing Activities
`other_non_cash_adjustments`	Other Non-Cash Adjustments
`purchase_fixed_assets`	Purchase of Fixed Assets
`repayments_long_term_debt`	Repayments of Long Term Debt
`shares_basic_is`	Shares (Basic)
`shares_diluted_is`	Shares (Diluted)
`stock_based_compensation`	Stock-Based Compensation
`cash_roi`	Cash Return On Invested Capital
`current_ratio` or `cur`	Current Ratio
`debt_ratio`	Debt Ratio
`dividend_payout_ratio`	Dividend Payout Ratio
`dividends_per_share` or `dps`	Dividends Per Share
`eps_basic` or `eps`	Earnings Per Share, Basic
`eps_diluted`	Earnings Per Share, Diluted
`ebitda`	EBITDA
`equity_per_share` or `eqps`	Equity Per Share
`free_cash_flow` or `fcf`	Free Cash Flow
`fcf_per_share`	Free Cash Flow Per Share
`fcf_to_net_income`	Free Cash Flow to Net Income
`gross_profit_margin`	Gross Profit Margin
`liabilities_equity_ratio`	Liabilities to Equity Ratio
`net_debt_ebit`	Net Debt / EBIT
`net_debt_ebitda`	Net Debt / EBITDA
`net_profit_margin`	Net Profit Margin
`operating_margin`	Operating Margin
`piotroski_f_score` OR pf	Piotroski F-Score
`return_on_assets` or `roa`	Return on Assets
`return_on_equity` or `roi`	Return on Equity
`return_on_invested_capital` or `roic`	Return On Invested Capital
`sales_per_share` or `sps`	Sales Per Share
`total_debt`	Total Debt
`altman_z_score` or `alz`	Altman Z Score
`book_to_market_value` or `bm`	Book to Market Value
`enterprise_value` or `ev`	Enterprise Value
`ev_ebitda`	EV/EBITDA
`ev_fcf`	EV/FCF
`ev_sales`	EV/Sales
`market_cap` or `mcap`	Market-Cap
`operating_income_ev`	Operating Income/EV
`price_to_book_value` or `pb`	Price to Book Value
`pe_ratio_quarterly` or `pe_q`	Price to Earnings Ratio (quarterly)
`pe_ratio_ttm` or `pe_ttm`	Price to Earnings Ratio (ttm)
`pfcf_ratio_quarterly` or `pfcf_rq`	Price to Free Cash Flow (quarterly)
`pfcf_ratio_ttm` or `pfcf_ttm`	Price to Free Cash Flow (ttm)
`ps_ratio_quarterly` or `ps_q`	Price to Sales Ratio (quarterly)
`ps_ratio_ttm` or `ps_ttm`	Price to Sales Ratio (ttm)
`abnormal_derivatives`	Abnormal Derivatives
`abnormal_gains_losses`	Abnormal Gains (Losses)
`accounting_charges_other`	Accounting Charges & Other
`acquired_in_process_rd`	Acquired In-Process R&D
`asset_write_down`	Asset Write-Down
`cost_financing_revenue`	Cost of Financing Revenue
`cost_goods_services`	Cost of Goods & Services
`cost_other_revenue`	Cost of Other Revenue
`cost_revenue`	Cost of Revenue
`current_income_tax`	Current Income Tax
`deferred_income_tax`	Deferred Income Tax
`depreciation_amortization_1`	Depreciation & Amortization
`discontinued_operations_inc_statement`	Discontinued Operations
`disposal_assets`	Disposal of Assets
`early_extinguishment_debt`	Early Extinguishment of Debt
`financing_revenue`	Financing Revenue
`forex_gain_loss`	Foreign Exchange Gain (Loss)
`general_administrative`	General & Administrative
`gross_profit`	Gross Profit
`impairment_goodwill_intangibles`	Impairment of Goodwill & Intangibles
`income_loss_affiliates`	Income (Loss) from Affiliates
`income_loss_affiliates_net_taxes`	Income (Loss) from Affiliates, Net of Taxes
`income_loss_continuing_operations`	Income (Loss) from Continuing Operations
`income_loss_minority_interest`	Income (Loss) Incl. Minority Interest
`income_tax_expense_benefit_net`	Income Tax (Expense) Benefit, Net
`insurance_settlement`	Insurance Settlement
`interest_expense`	Interest Expense
`interest_expense_net`	Interest Expense, Net
`interest_income`	Interest Income
`legal_settlement`	Legal Settlement
`merger_acquisition_expense`	Merger & Acquisition Expense
`minority_interest_inc_statement`	Minority Interest
`net_extraordinary_gains_losses`	Net Extraordinary Gains (Losses)
`net_income`	Net Income
`net_income_common`	Net Income (Common)
`non_operating_income_loss`	Non-Operating Income (Loss)
`operating_expenses`	Operating Expenses
`operating_income_loss`	Operating Income (Loss)
`other_abnormal_items`	Other Abnormal Items
`other_adjustments_cf`	Other Adjustments
`other_investment_income_loss`	Other Investment Income (Loss)
`other_non_operating_income_loss`	Other Non-Operating Income (Loss)
`other_operating_expenses`	Other Operating Expenses
`other_operating_income`	Other Operating Income
`other_revenue`	Other Revenue
`preferred_dividends`	Preferred Dividends
`pretax_income_loss`	Pretax Income (Loss)
`pretax_income_loss_adj`	Pretax Income (Loss), Adj.
`provision_doubtful_accounts`	Provision for Doubtful Accounts
`research_development`	Research & Development
`restructuring_charges`	Restructuring Charges
`revenue`	Revenue
`sale_of_business`	Sale of Business
`sale_of_investments`	Sale of Investments & Unrealized Investments
`sales_services_revenue`	Sales & Services Revenue
`selling_marketing`	Selling & Marketing
`sga`	Selling, General & Administrative
`shares_basic_cf`	Shares (Basic)
`shares_diluted_cf`	Shares (Diluted)
`tax_allowance_credit`	Tax Allowance/Credit

Fundamental metrics supported

Abnormal Derivatives

Abnormal Derivatives refer to unexpected profits or losses arising from derivatives trading, reflecting the speculative and hedging activities of a company. They are used to assess the impact of derivative instruments on financial performance. These can be found on the Income Statement under non-operating income or expenses.

Abnormal Gains (Losses)

Abnormal Gains (Losses) are non-recurring and irregular profits or losses not resulting from a company's ordinary operations. This metric is used to adjust financial statements to reflect a company's core operating performance. It is reported on the Income Statement under non-operating income or expenses.

Accounting Charges & Other

Accounting Charges & Others refers to various one-time charges or adjustments, including restructuring costs, write-offs, and other irregular expenses. They are used to identify and adjust for non-recurring items, providing a clearer picture of core operating performance. These are reported on the Income Statement under operating expenses.

Accounts & Notes Receivable

Accounts & Notes Receivable represent amounts due from customers or other parties for goods or services delivered on credit. They are used to assess liquidity and credit policy efficiency. These are found on the Balance Sheet as a current asset.

Accounts Payable

Accounts Payable is the amount owed to suppliers and creditors for goods or services received but not yet paid for. This metric evaluates short-term liquidity and the management of short-term obligations. It is reported on the Balance Sheet as a current liability.

Accounts Receivable, Net

Accounts Receivable, Net is the money owed to a company by its customers after accounting for allowances for doubtful accounts. It provides insight into credit policy effectiveness and the likelihood of receivable collection. This is reported on the Balance Sheet as a current asset.

Accrued Liabilities

Accrued Liabilities are expenses incurred but not yet paid, such as wages, taxes, and interest. They help understand a company's current liabilities and short-term obligations. These are reported on the Balance Sheet as a current liability.

Accrued Taxes

Accrued Taxes are taxes incurred but not yet paid. This metric assesses tax obligations and management of tax liabilities. It is reported on the Balance Sheet as a current liability.

Accumulated Depreciation

Accumulated Depreciation is the total depreciation of an asset recorded over its useful life. It is used to assess the aging and remaining useful life of assets. This is reported on the Balance Sheet under property, plant, and equipment.

Acquired In-Process R&D

Acquired In-Process R&D (Research and Development) refers to the value assigned to incomplete R&D projects obtained through acquisitions. It evaluates future potential and strategic investments in innovation. This is reported on the Balance Sheet as an intangible asset.

Acquisition of Fixed Assets & Intangibles

This metric tracks expenditures on acquiring long-term physical and intangible assets, indicating investment in growth and future revenue. It is found on the Cash Flow Statement under investing activities.

Acquisition of Intangible Assets

Acquisition of Intangible Assets measures spending on acquiring non-physical assets like patents and trademarks. It evaluates strategic investments driving future profitability. This is reported on the Cash Flow Statement under investing activities.

Additional Paid in Capital

Additional Paid in Capital represents the amount received from shareholders above the par value of the stock. It indicates the premium investors are willing to pay over the nominal share value. This is found on the Balance Sheet under shareholders' equity.

Altman Z Score

The Altman Z Score is a financial metric used to predict the likelihood of bankruptcy within the next two years. Developed by Edward Altman in 1968, the Z Score combines five key financial ratios using a multivariate formula to assess a company's financial health. The five components are:

Working Capital / Total Assets: Measures liquidity and the company's ability to cover short-term obligations.
Retained Earnings / Total Assets: Indicates profitability and the company's ability to reinvest earnings.
Earnings Before Interest and Taxes (EBIT) / Total Assets: Assesses operational efficiency and earnings generation.
Market Value of Equity / Total Liabilities: Evaluates financial leverage and market perception of financial stability.
Sales / Total Assets: Measures asset efficiency and turnover.

The formula for the Altman Z Score is: Z=1.2(T1)+1.4(T2)+3.3(T3)+0.6(T4)+0.999(T5)

T1T1T1= Working Capital / Total Assets
T2T2T2= Retained Earnings / Total Assets
T3T3T3= EBIT / Total Assets
T4T4T4= Market Value of Equity / Total Liabilities
T5T5T5= Sales / Total Assets

Interpretation of Altman Z Score:

Z > 2.99: The company is considered safe and unlikely to face bankruptcy.
1.81 < Z < 2.99: The company is in a gray zone, indicating moderate risk.
Z < 1.81: The company is at high risk of bankruptcy and financial distress.

The Altman Z Score is widely used by investors, creditors, and analysts to assess financial stability and predict the likelihood of bankruptcy. It is particularly useful for identifying companies in financial distress, making it an essential tool for risk management and investment decision-making.
This metric is calculated using various data from the Balance Sheet and Income Statement.

Asset Write-Down

An Asset Write-Down is the reduction in the book value of an asset due to impairment. It helps understand the impact of non-cash charges on assets and profitability. This is reported on the Income Statement as an operating expense.

Assets Held-for-Sale

Assets Held-for-Sale are long-term assets intended for sale within a year. They evaluate non-core assets likely to be liquidated soon. These are reported on the Balance Sheet as a current asset.

Book to Market Value

Book to Market Value is the ratio of a company's book value to its market value. It determines whether a stock is undervalued or overvalued compared to its intrinsic worth. Book value is reported on the Balance Sheet, while market value is determined by stock price.

Cash & Cash Equivalents

Cash & Cash Equivalents represent the company's most liquid assets, including cash and short-term investments. They assess liquidity and ability to meet short-term obligations. These are reported on the Balance Sheet as a current asset.

Cash for Acquisition of Subsidiaries

Cash for Acquisition of Subsidiaries measures cash outflow for acquiring subsidiary companies. It assesses growth strategy through acquisitions. This is found on the Cash Flow Statement under investing activities.

Cash for Joint Ventures

Cash for Joint Ventures tracks cash invested in joint ventures. It evaluates strategic investments and partnerships. This is reported on the Cash Flow Statement under investing activities.

Cash from (Repayment of) Debt

Cash from (Repayment of) Debt measures cash inflows from issuing debt and outflows for repaying debt. It assesses debt management and financial strategy. This is found on the Cash Flow Statement under financing activities.

Cash from (Repayment of) Long Term Debt, Net

Cash from (Repayment of) Long Term Debt, Net tracks net cash inflow or outflow from issuing and repaying long-term debt. It provides insights into long-term financial planning and debt management. This is found on the Cash Flow Statement under financing activities.

Cash from (Repayment of) Short Term Debt, Net

Cash from (Repayment of) Short Term Debt, Net measures net cash flow from short-term debt issuance and repayment. It assesses short-term financial stability and liquidity. This is found on the Cash Flow Statement under financing activities.

Cash from (Repurchase of) Equity

Tracks the cash used to repurchase shares of the company’s stock. Evaluate's a company's strategy to return value to shareholders and manage equity levels. This is found on the Cash Flow Statement under financing activities.

Cash from Long Term Debt

Cash from Long Term Debt measures cash inflows from issuing long-term debt. It provides insights into long-term financing activities and capital structure. This is found on the Cash Flow Statement under financing activities.

Cash Return On Invested Capital

Cash Return on Invested Capital (CROIC) measures cash returns generated on capital invested in the business. It evaluates the efficiency and profitability of capital investments. This is a calculated metric using data from the cash flow statement and balance sheet.

Cash, Cash Equivalents & Short Term Investments

Represents the total of cash, cash equivalents, and short-term investments that can be quickly converted to cash. Assesses liquidity and ability to meet immediate financial obligations. These are reported on the Balance Sheet as a current asset.

Change in Accounts Payable

Represents the change in the amount a company owes to suppliers and creditors. It helps understand changes in short-term liabilities and cash flow. This is found on the Cash Flow Statement under changes in working capital.

Change in Accounts Receivable

Measures the change in the amount of money owed to a company by its customers. Evaluates the effectiveness of credit policies and cash flow management. This is reported on the Cash Flow Statement under changes in working capital.

Change in Cash from Disc. Operations and Other

Represents the change in cash flow from discontinued operations and other non-core activities. It assesses the impact of non-core activities on overall cash flow. This is found on the Cash Flow Statement under discontinued operations.

Change in Fixed Assets & Intangibles

Represents the net change in the value of a company’s fixed assets and intangible assets over a specified period. Assesses capital expenditures and the value derived from intangible assets. This is reported on the Cash Flow Statement under investing activities.

Change in Inventories

Measures the difference in the value of inventories at the beginning and end of a reporting period. Evaluates inventory management efficiency, impact on working capital, and alignment between production and sales. This is found on the Cash Flow Statement under changes in working capital.

Change in Other

Represents changes in other non-cash items not categorized under specific headings in financial statements. Provides insights into miscellaneous changes impacting cash flow. This is reported on the Cash Flow Statement under changes in working capital or other operating activities.

Change in Working Capital

Measures the difference between current assets and current liabilities over a reporting period. Evaluates short-term liquidity, operational efficiency, and financial health. This is reported on the Cash Flow Statement under changes in working capital.

Common Stock

Represents equity ownership in a company, giving shareholders voting rights and a residual claim on assets and earnings. Assesses the equity base and shareholder structure. This is reported on the Balance Sheet under shareholders' equity.

Cost of Financing Revenue

Represents costs directly associated with generating financing revenue, such as interest expenses. Helps evaluate the cost efficiency of financing activities. This is reported on the Income Statement under operating expenses or cost of revenue.

Cost of Goods & Services

Represents the direct costs attributable to the production of goods sold by a company or services provided. Assesses gross profitability and efficiency of production processes. This is reported on the Income Statement under cost of goods sold (COGS).

Cost of Other Revenue

Represents expenses associated with generating non-primary revenue streams. Evaluates cost structure and profitability of secondary business activities. This is reported on the Income Statement under cost of revenue.

Cost of Revenue

Cost of Revenue includes all costs directly tied to the production of goods or services sold by a company. It is used to calculate gross profit and assess the efficiency of production and service delivery. This is reported on the Income Statement under cost of revenue.

Current Income Tax

Current Income Tax represents taxes payable to tax authorities for the current period. It assesses a company’s tax liability and effectiveness in tax management. This is reported on the Income Statement under income tax expense.

Current Portion of Long-Term Debt

The Current Portion of Long Term Debt is the part of long-term debt that is due within the next 12 months. It assesses short-term liquidity and upcoming debt obligations. This is reported on the Balance Sheet as a current liability.

Current Ratio

The Current Ratio is a liquidity ratio that measures a company’s ability to pay short-term obligations with its current assets. It evaluates the short-term financial health and liquidity of a company. This is a calculated metric, not directly reported; it is calculated using current assets and current liabilities from the balance sheet.

Debt Ratio

The Debt Ratio measures the proportion of a company’s total debt to its total assets. It assesses financial leverage and long-term solvency. This is a calculated metric, not directly reported; it is calculated using total debt and total assets from the balance sheet.

Decrease in Capital Stock

The Decrease in Capital Stock represents the reduction in the number of shares outstanding due to buybacks or cancellations. It assesses the impact of capital stock reduction on shareholder equity and earnings per share. This is reported on the Balance Sheet under shareholders' equity.

Decrease in Long Term Investment

The Decrease in Long Term Investment represents the reduction in the value of long-term investments, either through sales or write-downs. It evaluates changes in the company’s investment portfolio and long-term financial strategy. This is reported on the Cash Flow Statement under investing activities.

Deferred Compensation

Deferred Compensation represents wages earned by an employee but not yet paid by the employer, deferred for tax benefits or other reasons. It assesses the company's future compensation obligations and cash flow impacts. This is reported on the Balance Sheet as a liability.

Deferred Income Tax

Deferred Income Tax represents taxes owed but not yet payable due to timing differences between accounting and tax rules. It evaluates the impact of temporary differences on future tax liabilities. This is reported on the Balance Sheet as a liability or asset depending on whether it is payable or receivable.

Deferred Income Taxes

Deferred Income Taxes are taxes that are accrued but not yet due for payment. They assess timing differences between taxable income and accounting income. This is reported on the Balance Sheet as a liability or asset.

Deferred Revenue (Long Term)

Deferred Revenue (Long Term) refers to payments received in advance for goods or services to be delivered in the future, expected beyond 12 months. It assesses the company’s future revenue stream and liability management. This is reported on the Balance Sheet as a long-term liability.

Deferred Revenue (Short Term)

Deferred Revenue (Short Term) refers to payments received in advance for goods or services to be delivered within the next 12 months. It evaluates short-term obligations and future revenue recognition. This is reported on the Balance Sheet as a current liability.

Deferred Tax Assets (Long Term)

Deferred Tax Assets (Long Term) represent future tax benefits expected to be realized from deductible temporary differences and carryforwards. They assess potential future reductions in tax liabilities. This is reported on the Balance Sheet as a long-term asset.

Deferred Tax Assets (Short Term)

Deferred Tax Assets (Short Term) are tax benefits expected to be realized within the next 12 months from deductible temporary differences. They evaluate short-term tax benefits and their impact on cash flow. This is reported on the Balance Sheet as a current asset.

Deferred Tax Liabilities (Long Term)

Deferred Tax Liabilities (Long Term) represent future tax obligations expected to be payable due to taxable temporary differences. They assess potential future tax liabilities and their impact on long-term financial planning. This is reported on the Balance Sheet as a long-term liability.

Deferred Tax Liabilities (Short Term)

Deferred Tax Liabilities (Short Term) are tax obligations expected to be payable within the next 12 months due to taxable temporary differences. They evaluate short-term tax liabilities and their impact on cash flow. This is reported on the Balance Sheet as a current liability.

Depreciation & Amortization

Depreciation & Amortization are non-cash expenses that allocate the cost of tangible and intangible assets over their useful lives. They assess the aging of assets, their remaining useful life, and impacts on profitability. These are reported on the Income Statement as operating expenses.

Derivative & Hedging Assets (Long Term)

Derivative & Hedging Assets (Long Term) are the value of long-term derivative contracts held for hedging or speculative purposes. They assess the company's risk management strategies and potential future cash flows from derivatives. These are reported on the Balance Sheet as a long-term asset.

Derivative & Hedging Assets (Short Term)

Derivative & Hedging Assets (Short Term) are the value of short-term derivative contracts held for hedging or speculative purposes. They evaluate the company’s short-term risk management strategies and potential immediate cash flows from derivatives. These are reported on the Balance Sheet as a current asset.

Discontinued Operations

Discontinued Operations represent the financial results of a component of a company that has been disposed of or is classified as held for sale. They separate the financial performance of ongoing operations from those that are discontinued for clearer analysis. This is reported separately on the Income Statement under discontinued operations.

Discontinued Operations (Long Term)

Discontinued Operations (Long Term) include long-term assets and liabilities associated with discontinued operations. They assess the impact of discontinued long-term operations on the company's financial health. These are reported on the Balance Sheet under long-term assets and liabilities.

Discontinued Operations (Short Term)

Discontinued Operations (Short Term) include short-term assets and liabilities associated with discontinued operations. They evaluate the impact of discontinued short-term operations on the company’s liquidity. These are reported on the Balance Sheet under current assets and liabilities.

Disposal of Assets

Disposal of Assets represents the sale or write-off of a company’s assets. It assesses the impact of asset disposals on a company's financial position and cash flow. This is reported on the Cash Flow Statement under investing activities.

Disposition of Fixed Assets

Disposition of Fixed Assets involves the process of selling or otherwise disposing of fixed assets. It evaluates changes in the company’s asset base and capital structure. This is reported on the Cash Flow Statement under investing activities.

Disposition of Fixed Assets & Intangibles

Disposition of Fixed Assets & Intangibles refers to the process of selling or otherwise disposing of both fixed and intangible assets. It assesses changes in the company’s asset base and capital structure, often indicating strategic shifts or restructuring. This is reported on the Cash Flow Statement under investing activities.

Disposition of Intangible Assets

Disposition of Intangible Assets involves the sale or write-off of intangible assets such as patents, trademarks, and goodwill. It evaluates the impact of the disposal of non-physical assets on a company's financial health. This is reported on the Cash Flow Statement under investing activities.

Dividend Payout Ratio

The Dividend Payout Ratio is the percentage of earnings distributed to shareholders in the form of dividends. It assesses the sustainability of dividends and the company’s reinvestment strategy. This is a calculated metric, not directly reported; it is calculated using earnings and dividends paid from the income statement.

Dividends Paid

Dividends Paid represent the total amount of dividends distributed to shareholders during a reporting period. It evaluates the company’s commitment to returning profits to shareholders and its impact on retained earnings. This is reported on the Cash Flow Statement under financing activities.

Dividends Per Share

Dividends Per Share is the amount of dividend paid per share of common stock. It measures the return on investment for shareholders and the attractiveness of the stock. This is a calculated metric, not directly reported; it is calculated using total dividends paid and the number of shares outstanding.

Early Extinguishment of Debt

Early Extinguishment of Debt involves paying off debt before its scheduled maturity date. It evaluates the company's debt management strategy and its ability to reduce future interest expenses. This is reported on the Income Statement under non-operating expenses.

Earnings Per Share, Basic

Earnings Per Share, Basic is net income divided by the weighted average number of common shares outstanding during the period. It measures the profitability of a company on a per-share basis and is used by investors to gauge performance. This is reported on the Income Statement.

Earnings Per Share, Diluted

Earnings Per Share, Diluted is net income divided by the weighted average number of shares outstanding, considering all convertible securities. It provides a more conservative measure of earnings per share, accounting for potential dilution from convertible securities. This is reported on the Income Statement.

EBITDA

EBITDA stands for Earnings Before Interest, Taxes, Depreciation, and Amortization. It is a measure of a company’s operating performance and is used to assess the ability to generate earnings from operations, excluding non-operating expenses. This is a calculated metric, not directly reported; it is calculated using data from the income statement.

Effect of Foreign Exchange Rates

The Effect of Foreign Exchange Rates measures the impact of changes in foreign exchange rates on a company's financial statements. It assesses the exposure and sensitivity of a company’s earnings to currency fluctuations. This is reported on the Income Statement under other comprehensive income or non-operating income.

Enterprise Value

Enterprise Value (EV) is a measure of a company’s total value, including market capitalization, debt, and minus cash.

Equity Before Minority Interest

Equity Before Minority Interest is the value of a company's equity excluding minority interest, reflecting the ownership of shareholders. It is used to evaluate the financial health and net worth of the company. This is reported on the Balance Sheet under shareholders' equity.

Equity Per Share

Equity Per Share represents the value of a company's equity allocated to each outstanding share. It is used to assess the intrinsic value of a share and compare it with the market price. This is a calculated metric using data from the Balance Sheet.

EV/EBITDA

EV/EBITDA is a valuation multiple comparing Enterprise Value (EV) to Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). It is used to measure a company's overall financial performance and value. This is a calculated metric using data from the income statement and balance sheet.

EV/FCF

EV/FCF compares Enterprise Value (EV) to Free Cash Flow (FCF), assessing a company’s valuation against its ability to generate cash. It helps in evaluating investment attractiveness and financial health. This is a calculated metric using data from the cash flow statement and balance sheet.

EV/Sales

EV/Sales compares Enterprise Value (EV) to total sales, indicating how much investors are willing to pay per dollar of sales. It is used to value companies with different capital structures. This is a calculated metric using data from the income statement and balance sheet.

Financing Revenue

Financing Revenue represents the income generated from financing activities, such as interest from loans. It is used to evaluate the profitability of a company's financing operations. This is reported on the Income Statement under operating revenue.

Finished Goods

Finished Goods are completed products ready for sale. This metric assesses inventory management and production efficiency. It is reported on the Balance Sheet under current assets.

Foreign Exchange Gain (Loss)

Foreign Exchange Gain (Loss) measures the financial impact of changes in exchange rates on a company's operations. It is used to assess currency risk exposure and management. This is reported on the Income Statement under non-operating income or expenses.

Free Cash Flow

Free Cash Flow (FCF) is the cash generated by a company after accounting for capital expenditures. It evaluates the ability to generate cash for expansion, dividends, and debt repayment. This is a calculated metric using data from the cash flow statement.

Free Cash Flow Per Share

Free Cash Flow Per Share represents Free Cash Flow divided by the number of outstanding shares. It assesses the cash flow available to each share,used for investment decisions. This is a calculated metric using data from the cash flow statement and the balance sheet.

Free Cash Flow to Net Income

Free Cash Flow to Net Income is the ratio of Free Cash Flow to Net Income, evaluating cash generation efficiency relative to reported profits. It provides insights into the quality of earnings. This is a calculated metric using data from the cash flow statement and the income statement.

General & Administrative

General & Administrative expenses include overhead costs not directly tied to production, such as salaries and office supplies. It assesses cost management efficiency. This is reported on the Income Statement under operating expenses.

Goodwill

Goodwill is the excess value paid over the fair value of an acquired company's net assets. It represents the value of brand reputation, customer relationships, and other intangible assets. This is reported on the Balance Sheet under intangible assets.

Gross Profit

Gross Profit is the difference between sales revenue and the cost of goods sold, indicating the core profitability of production. It is used to assess business efficiency and pricing strategy. This is reported on the Income Statement under gross profit.

Gross Profit Margin

Gross Profit Margin is the ratio of Gross Profit to sales revenue, showing the percentage of revenue retained as profit after production costs. It evaluates production efficiency and profitability. This is a calculated metric using data from the income statement.

Impairment of Goodwill & Intangibles

Impairment of Goodwill & Intangibles refers to the reduction in the book value of goodwill and intangible assets due to deterioration. It assesses the impact of non-cash charges on asset valuation and profitability. This is reported on the Income Statement under operating expenses.

Income (Loss) from Affiliates

Income (Loss) from Affiliates represents the share of profits or losses from investments in affiliated companies. It is used to assess the financial performance of strategic investments. This is reported on the Income Statement under other income.

Income (Loss) from Affiliates, Net of Taxes

Income (Loss) from Affiliates, Net of Taxes, shows the net earnings from affiliates after-tax adjustments. It provides a clearer picture of investment profitability. This is reported on the Income Statement under other income.

Income (Loss) from Continuing Operations

Income (Loss) from Continuing Operations represents the profit or loss from a company's core business activities, excluding discontinued operations. It evaluates ongoing operational performance. This is reported on the Income Statement.

Income (Loss) Incl. Minority Interest

Income (Loss) Including Minority Interest represents the net income attributable to both the parent company and minority shareholders. It assesses overall profitability. This is reported on the Income Statement.

Income Tax (Expense) Benefit, Net

Income Tax (Expense) Benefit, Net, is the total tax expense or benefit for the period, reflecting the company's tax obligations and management. This is reported on the Income Statement under income tax expense.

Income Taxes Receivable

Income Taxes Receivable represents taxes paid in excess, expected to be refunded. It assesses the company's tax management and potential cash inflows. This is reported on the Balance Sheet under current assets.

Increase in Capital Stock

An increase in Capital Stock measures the additional equity raised through issuing new shares. It evaluates the company's capital-raising activities and impact on equity structure. This is reported on the Balance Sheet under shareholders' equity.

Increase in Long Term Investment

An increase in Long Term Investment represents additional investments made in long-term assets. It assesses strategic growth and investment activities. This is reported on the Cash Flow Statement under investing activities.

Insurance Settlement

Insurance Settlement represents compensation received from insurance claims. It evaluates the impact of insurance recoveries on financial performance. This is reported on the Income Statement or Cash Flow Statement, depending on the nature of the claim.

Intangible Assets

Intangible Assets are non-physical assets such as patents, trademarks, and goodwill, representing the company's intellectual property and competitive advantage. This is reported on the Balance Sheet under intangible assets.

Interest & Dividends Payable

Interest & Dividends Payable are amounts owed for interest on debt and declared dividends, reflecting short-term financial obligations. This is reported on the Balance Sheet under current liabilities.

Interest Expense

Interest Expense represents the cost of borrowing funds, assessing the financial burden of debt. This is reported on the Income Statement under non-operating expenses.

Interest Expense, Net

Interest Expense, Net, is the interest expense minus interest income, evaluating the net cost of borrowing. This is reported on the Income Statement under non-operating expenses.

Interest Income

Interest Income is the revenue earned from investments in interest-bearing assets, assessing the profitability of financial investments. This is reported on the Income Statement under non-operating income.

Inventories

Inventories are raw materials, work-in-progress, and finished goods held for sale, assessing production efficiency and sales potential. This is reported on the Balance Sheet under current assets.

Investments in Affiliates

Investments in Affiliates represent the ownership interest in affiliated companies, reflecting strategic investments. This is reported on the Balance Sheet under long-term investments.

Legal Settlement

Legal Settlement represents the financial impact of legal cases resolved, assessing the effect on profitability and cash flow. This is reported on the Income Statement under other income or expenses.

Liabilities from Derivatives & Hedging (Long Term)

Liabilities from Derivatives & Hedging (Long Term) are obligations arising from long-term derivative contracts, reflecting risk management strategies. This is reported on the Balance Sheet under long-term liabilities.

Liabilities from Derivatives & Hedging (Short Term)

Liabilities from Derivatives & Hedging (Short Term) are obligations from short-term derivative contracts, assessing short-term financial risks. This is reported on the Balance Sheet under current liabilities.

Liabilities from Discontinued Operations (Long Term)

Liabilities from Discontinued Operations (Long Term) include long-term obligations associated with discontinued operations, and assessing the impact on long-term financial health. This is reported on the Balance Sheet under long-term liabilities.

Liabilities from Discontinued Operations (Short Term)

Liabilities from Discontinued Operations (Short Term) include short-term obligations from discontinued operations, evaluating the impact on short-term liquidity. This is reported on the Balance Sheet under current liabilities.

Liabilities to Equity Ratio

Liabilities to Equity Ratio measures the proportion of a company’s total liabilities to its total equity, assessing financial leverage. This is a calculated metric using data from the balance sheet.

Long Term Borrowings

Long Term Borrowings are loans and financial obligations due beyond one year, reflecting the company's long-term financing strategy. This is reported on the Balance Sheet under long-term liabilities.

Long Term Capital Leases

Long Term Capital Leases represent leases of property, plant, or equipment with terms longer than one year, assessing long-term financial commitments. This is reported on the Balance Sheet under long-term liabilities.

Long Term Debt

Long Term Debt includes loans and financial obligations due after one year, assessing the company's long-term financial structure. This is reported on the Balance Sheet under long-term liabilities.

Long Term Investments

Long Term Investments are assets held for more than one year, such as stocks, bonds, and real estate, reflecting the company's long-term growth strategy. They are used to evaluate the sustainability and potential return on investments. This is reported on the Balance Sheet under long-term assets.

Long Term Investments & Receivables

Long Term Investments & Receivables include long-term investments and amounts due from others to be received beyond one year. They are used to assess the company's long-term financial health and credit policies. This is reported on the Balance Sheet under long-term assets.

Long Term Marketable Securities

Long Term Marketable Securities are securities that can be easily converted into cash and are intended to be held for more than one year. They are used to evaluate liquidity and investment strategy. This is reported on the Balance Sheet under long-term assets.

Long Term Receivables

Long Term Receivables are amounts due from others that are expected to be collected beyond one year. They are used to assess the company's credit policies and long-term financial stability. This is reported on the Balance Sheet under long-term assets.

Market-Cap

Market cap, or Market Capitalization, is the total market value of a company's outstanding shares. It is used to determine the company's size and investment potential. This is a calculated metric using the stock price and shares outstanding, not directly reported on financial statements.

Merger & Acquisition Expense

Merger & Acquisition Expense includes costs associated with mergers and acquisitions, such as legal fees and integration costs. It is used to assess the financial impact of strategic growth activities. This is reported on the Income Statement under operating expenses.

Minority Interest

Minority Interest represents the portion of a subsidiary not owned by the parent company, reflecting the minority shareholders' share of the subsidiary's net assets. It is used to evaluate the financial performance attributable to minority shareholders. This is reported on the Balance Sheet under shareholders' equity.

Misc. Long Term Assets

Misc. Long Term Assets include various non-current assets not classified under specific categories, reflecting the company's long-term resource allocation. They are used to assess the composition and value of long-term assets. This is reported on the Balance Sheet under long-term assets.

Misc. Long Term Liabilities

Misc. Long Term Liabilities include various non-current liabilities not classified under specific categories, reflecting the company's long-term obligations. They are used to assess the composition and value of long-term liabilities. This is reported on the Balance Sheet under long-term liabilities.

Misc. Short Term Assets

Misc. Short Term Assets include various current assets not classified under specific categories, reflecting the company's short-term resource allocation. They are used to assess the composition and value of current assets. This is reported on the Balance Sheet under current assets.

Misc. Short Term Liabilities

Misc. Short Term Liabilities include various current liabilities not classified under specific categories, reflecting the company's short-term obligations. They are used to assess the composition and value of current liabilities. This is reported on the Balance Sheet under current liabilities.

Net Cash Before Disc. Operations and FX

Net Cash Before Discontinued Operations and FX represents the company's cash flow from core operations, excluding discontinued operations and foreign exchange effects. It is used to assess cash flow from ongoing activities. This is reported on the Cash Flow Statement under operating activities.

Net Cash Before FX

Net Cash Before FX represents the company's cash flow excluding the effects of foreign exchange rates. It is used to assess cash flow without currency fluctuation impacts. This is reported on the Cash Flow Statement under operating activities.

Net Cash from Acquisitions & Divestitures

Net Cash from Acquisitions & Divestitures includes cash flows related to acquiring and divesting businesses, assessing the impact of these activities on cash flow. This is reported on the Cash Flow Statement under investing activities.

Net Cash from Discontinued Operations (Financing)

Net Cash from Discontinued Operations (Financing) includes cash flows from financing activities related to discontinued operations. It is used to assess the financial impact of financing activities from operations that are no longer part of the core business. This is reported on the Cash Flow Statement under discontinued operations.

Net Cash from Discontinued Operations (Investing)

Net Cash from Discontinued Operations (Investing) includes cash flows from investing activities related to discontinued operations. It is used to assess the financial impact of investment activities from operations that are no longer part of the core business. This is reported on the Cash Flow Statement under discontinued operations.

Net Cash from Discontinued Operations (Operating)

Net Cash from Discontinued Operations (Operating) includes cash flows from operating activities related to discontinued operations. It is used to assess the financial impact of operating activities from operations that are no longer part of the core business. This is reported on the Cash Flow Statement under discontinued operations.

Net Cash from Divestitures

Net Cash from Divestitures includes cash received from selling parts of the business, and evaluating the impact of divestment activities on cash flow. This is reported on the Cash Flow Statement under investing activities.

Net Cash from Financing Activities

Net Cash from Financing Activities includes cash flows from transactions with shareholders and creditors, such as issuing or repaying debt and equity. It is used to assess the impact of financing activities on cash flow. This is reported on the Cash Flow Statement under financing activities.

Net Cash from Investing Activities

Net Cash from Investing Activities includes cash flows from acquiring and disposing of long-term assets and investments. It is used to assess the impact of investment activities on cash flow. This is reported on the Cash Flow Statement under investing activities.

Net Cash from Operating Activities

Net Cash from Operating Activities includes cash flows from the core business operations, such as receipts from customers and payments to suppliers and employees. It is used to assess the sustainability of cash flow from regular business activities. This is reported on the Cash Flow Statement under operating activities.

Net Cash from Other Acquisitions

Net Cash from Other Acquisitions includes cash flows related to acquiring other businesses or assets not classified under major categories. It is used to evaluate the impact of miscellaneous acquisition activities on cash flow. This is reported on the Cash Flow Statement under investing activities.

Net Change in Cash

Net Change in Cash represents the overall increase or decrease in cash and cash equivalents during a period. It is used to assess the company's cash flow management. This is reported on the Cash Flow Statement under the reconciliation of cash balances.

Net Change in Long-Term Investment

Net Change in Long Term Investment includes the net increase or decrease in long-term investments, reflecting changes in the company's investment strategy. This is reported on the Cash Flow Statement under investing activities.

Net Debt / EBIT

Net Debt / EBIT is a leverage ratio comparing net debt to Earnings Before Interest and Taxes (EBIT). It is used to evaluate the company's ability to pay off its debt with its operating earnings. This is a calculated metric using data from the income statement and balance sheet.

Net Debt / EBITDA

Net Debt / EBITDA is a leverage ratio comparing net debt to Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). It is used to assess the company's ability to pay off its debt with its operational cash flow. This is a calculated metric using data from the income statement and balance sheet.

Net Extraordinary Gains (Losses)

Net Extraordinary Gains (Losses) represent non-recurring and unusual profits or losses not related to normal business operations. It is used to adjust financial statements for non-operating impacts. This is reported on the Income Statement under non-operating income or expenses.

Net Income

Net Income is the total profit of a company after all expenses, taxes, and costs have been deducted from total revenue. It is used to assess overall profitability. This is reported on the Income Statement.

Net Income (Common)

Net Income (Common) is the portion of net income attributable to common shareholders, excluding preferred dividends. It is used to calculate earnings per share and assess profitability available to common shareholders. This is reported on the Income Statement.

Net Income from Discontinued Operations

Net Income from Discontinued Operations represents the profit or loss from segments of the business that have been sold or discontinued. It is used to separate the financial performance of ongoing operations from those that are no longer part of the business. This is reported on the Income Statement under discontinued operations.

Net Income/Starting Line

Net Income/Starting Line is the total net income reported at the beginning of the financial statements, reflecting the initial profit or loss. It is used to compare the starting net income with the ending net income for trend analysis. This is reported on the Income Statement.

Net Profit Margin

Net Profit Margin is the ratio of net income to total revenue, showing the percentage of revenue that translates into profit. It is used to assess profitability and cost management. This is a calculated metric using data from the income statement.

Non-Cash Items

Non-Cash Items are expenses or revenues recognized in the income statement that do not involve actual cash transactions, such as depreciation or stock-based compensation. They are used to understand the impact of non-cash transactions on profitability. This is reported on the Cash Flow Statement under operating activities.

Non-Operating Income (Loss)

Non-Operating Income (Loss) includes revenue or expenses not related to core business operations, such as interest income or loss on asset sales. It is used to assess the impact of non-core activities on financial performance. This is reported on the Income Statement under non-operating income or expenses.

Notes Receivable, Net

Notes Receivable, Net represents promissory notes that a company expects to collect, net of allowances for doubtful accounts. It is used to evaluate the company’s credit risk and liquidity. This is reported on the Balance Sheet under current or long-term assets, depending on the maturity.

Operating Expenses

Operating Expenses are costs associated with running day-to-day operations, such as wages, rent, and utilities. They are used to assess operational efficiency and cost management. This is reported on the Income Statement under operating expenses.

Operating Income (Loss)

Operating Income (Loss) is the profit or loss from core business activities, excluding non-operating income and expenses. It is used to assess the profitability of core operations. This is reported on the Income Statement.

Operating Income/EV

Operating Income/EV is the ratio of operating income to enterprise value, used to assess how efficiently a company generates profit from its enterprise value. This is a calculated metric using data from the income statement and balance sheet.

Operating Margin

Operating Margin is the ratio of operating income to total revenue, indicating the percentage of revenue that remains after covering operating expenses. It is used to evaluate operational efficiency and profitability. This is a calculated metric using data from the income statement.

Other Abnormal Items

Other Abnormal Items are non-recurring, unusual gains or losses not related to normal business operations. They are used to adjust financial statements for core performance analysis. This is reported on the Income Statement under non-operating income or expenses.

Other Adjustments

Other Adjustments include various non-cash items and adjustments not classified elsewhere, affecting cash flow and profitability. They are reported on the Cash Flow Statement under operating activities.

Other Change in Fixed Assets & Intangibles

Other Change in Fixed Assets & Intangibles represent changes in the value of fixed and intangible assets not included in regular categories. It is used to assess capital expenditures and asset value adjustments. This is reported on the Cash Flow Statement under investing activities.

Other Equity

Other Equity includes equity items not classified under common categories, reflecting additional shareholder equity. This is reported on the Balance Sheet under shareholders' equity.

Other Financing Activities

Other Financing Activities include cash flows from financing transactions not classified under common categories, affecting the company’s capital structure. This is reported on the Cash Flow Statement under financing activities.

Other Intangible Assets

Other Intangible Assets include intangible assets not classified under common categories, such as patents and trademarks. They are used to assess the value of intellectual property and other non-physical assets. This is reported on the Balance Sheet under intangible assets.

Other Inventory

Other Inventory includes inventory items not classified under raw materials, work-in-progress, or finished goods, reflecting additional inventory value. This is reported on the Balance Sheet under current assets.

Other Investing Activities

Other Investing Activities include cash flows from investment transactions not classified under common categories, affecting the company’s investment strategy. This is reported on the Cash Flow Statement under investing activities.

Other Investment Income (Loss)

Other Investment Income (Loss) includes gains or losses from investments not classified under regular categories, reflecting the impact of miscellaneous investments on profitability. This is reported on the Income Statement under non-operating income or expenses.

Other Long Term Assets

Other Long Term Assets include non-current assets not classified under common categories, reflecting additional long-term resource allocation. This is reported on the Balance Sheet under long-term assets.

Other Long Term Liabilities

Other Long Term Liabilities include non-current liabilities not classified under common categories, reflecting additional long-term obligations. This is reported on the Balance Sheet under long-term liabilities.

Other Non-Cash Adjustments

Other Non-Cash Adjustments include various non-cash items affecting cash flow and profitability, such as deferred taxes and stock-based compensation. These are reported on the Cash Flow Statement under operating activities.

Other Non-Operating Income (Loss)

Other Non-Operating Income (Loss) includes revenue or expenses from activities not related to core business operations, such as rental income or losses from asset sales. This is reported on the Income Statement under non-operating income or expenses.

Other Operating Expenses

Other Operating Expenses include operating costs not classified under common categories, affecting operational efficiency. This is reported on the Income Statement under operating expenses.

Other Operating Income

Other Operating Income includes revenue from operating activities not classified under common categories, reflecting additional income from core operations. This is reported on the Income Statement under operating income.

Other Payables & Accruals

Other Payables & Accruals include short-term obligations not classified under common categories, reflecting additional current liabilities. This is reported on the Balance Sheet under current liabilities.

Other Revenue

Other Revenue includes income from activities not classified under primary revenue sources, reflecting additional income streams. This is reported on the Income Statement under revenue.

Other Share Capital

Other Share Capital includes equity contributions not classified under common categories, reflecting additional shareholder equity. This is reported on the Balance Sheet under shareholders' equity.

Other Short Term Assets

Other Short Term Assets include current assets not classified under common categories, reflecting additional resource allocation. This is reported on the Balance Sheet under current assets.

Other Short Term Liabilities

Other Short Term Liabilities include current liabilities not classified under common categories, reflecting additional short-term obligations. This is reported on the Balance Sheet under current liabilities.

Payables & Accruals

Payables & Accruals include amounts owed to suppliers and accrued expenses, reflecting short-term financial obligations. This is reported on the Balance Sheet under current liabilities.

Pension Liabilities

Pension Liabilities represent the present value of the company’s pension obligations to employees, reflecting long-term financial commitments. This is reported on the Balance Sheet under long-term liabilities.

Pensions

Pensions include retirement benefits provided to employees, reflecting long-term financial obligations. This is reported on the Balance Sheet under long-term liabilities.

Piotroski F-Score

The Piotroski F-Score is a nine-point scoring system designed to assess the financial strength of a company by analyzing profitability, leverage, liquidity, and operating efficiency. Developed by Joseph Piotroski, the F-Score is widely used by value investors to identify financially sound companies, particularly those trading at low price-to-book ratios.
The Piotroski F-Score consists of the following nine criteria, each scoring one point:

Net Income: Positive net income.
Operating Cash Flow: Positive operating cash flow.
Return on Assets (ROA): Positive ROA.
Quality of Earnings: Operating cash flow exceeds net income.
Change in ROA: Improvement in ROA compared to the previous year.
Change in Leverage: Decrease in long-term debt-to-assets ratio.
Change in Current Ratio: Increase in current ratio.
Change in Shares Outstanding: No new shares issued.
Change in Gross Margin: Improvement in gross margin.

Interpretation of Piotroski F-Score:

8-9: Strong financial health, indicating a fundamentally sound company.
5-7: Average financial health, suggesting stability but with room for improvement.
0-4: Weak financial health, indicating potential financial distress and higher risk.

The Piotroski F-Score is particularly useful for value investors seeking to identify fundamentally strong companies that are undervalued by the market. This metric uses data from the Income Statement and Balance Sheet, providing a comprehensive assessment of a company's financial condition.

Preferred Dividends

Preferred Dividends are dividends paid to preferred shareholders, reflecting the cost of preferred equity. This is reported on the Income Statement under dividends.

Preferred Equity

Preferred Equity represents equity with preferential rights over common stock, reflecting shareholder equity with fixed dividends. This is reported on the Balance Sheet under shareholders' equity.

Prepaid Expense

Prepaid Expense is an expense paid in advance for goods or services to be received in the future, reflecting short-term asset allocation. This is reported on the Balance Sheet under current assets.

Prepaid Expenses

Prepaid Expenses are payments made for goods or services to be received in the future, reflecting short-term asset allocation. This is reported on the Balance Sheet under current assets.

Prepaid Pension Costs

Prepaid Pension Costs represent the amount paid into pension plans in excess of the required contributions, reflecting short-term asset allocation. This is reported on the Balance Sheet under current assets.

Pretax Income (Loss)

Pretax Income (Loss) is the income or loss before income tax expenses are deducted, reflecting the profitability of core operations. This is reported on the Income Statement.

Pretax Income (Loss), Adj.

Pretax Income (Loss), Adjusted, is the income or loss before income tax expenses are deducted, adjusted for non-recurring items, reflecting core operational profitability. This is reported on the Income Statement.

Price to Book Value

Price to Book Value is the ratio of a company's market price to its book value, assessing stock valuation against intrinsic worth. This is a calculated metric using data from the balance sheet and market data.

Price to Earnings Ratio (quarterly)

Price to Earnings Ratio (quarterly) is the ratio of a company’s current share price to its quarterly earnings per share, reflecting investor expectations of future earnings. This is a calculated metric using data from the income statement and market data.

Price to Earnings Ratio (ttm)

Price to Earnings Ratio (ttm) is the ratio of a company’s current share price to its earnings per share over the trailing twelve months
Price to Free Cash Flow (quarterly)
Price to Free Cash Flow (quarterly) is the ratio of a company’s market price to its free cash flow over the most recent quarter, assessing stock valuation against cash generation ability. This is a calculated metric using data from the cash flow statement and market data.

Price to Free Cash Flow (ttm)

Price to Free Cash Flow (ttm) is the ratio of a company’s market price to its free cash flow over the trailing twelve months, evaluating the stock's valuation in relation to its cash generation. This is a calculated metric using data from the cash flow statement and market data.

Price to Sales Ratio (quarterly)

Price to Sales Ratio (quarterly) is the ratio of a company's current share price to its revenue per share over the most recent quarter, reflecting investor valuation against sales. This is a calculated metric using data from the income statement and market data.

Price to Sales Ratio (ttm)

Price to Sales Ratio (ttm) is the ratio of a company's current share price to its revenue per share over the trailing twelve months, evaluating stock valuation against sales performance. This is a calculated metric using data from the income statement and market data.

Property, Plant & Equipment

Property, Plant & Equipment (PP&E) includes tangible long-term assets used in production, such as buildings and machinery. It is used to assess the company's investment in physical assets. This is reported on the Balance Sheet under non-current assets.

Property, Plant & Equipment, Net

Property, Plant & Equipment, Net is the book value of tangible long-term assets after depreciation, indicating the current value of physical assets. This is used to evaluate the remaining useful life and value of these assets. This is reported on the Balance Sheet under non-current assets.

Provision for Doubtful Accounts

Provision for Doubtful Accounts is an allowance for potential non-collection of receivables, reflecting expected credit losses. It is used to assess the company's credit risk management. This is reported on the Income Statement under operating expenses or Balance Sheet under current assets.

Purchase of Fixed Assets

Purchase of Fixed Assets represents cash spent on acquiring long-term physical assets, indicating capital investment in growth. This is reported on the Cash Flow Statement under investing activities.

Raw Materials

Raw Materials are the basic materials used in production processes, reflecting the initial stage of inventory. This is used to assess inventory management and production efficiency. This is reported on the Balance Sheet under current assets.

Repayments of Long Term Debt

Repayments of Long Term Debt include cash outflows for repaying principal amounts of long-term borrowings, evaluating debt reduction and financial strategy. This is reported on the Cash Flow Statement under financing activities.

Research & Development

Research & Development (R&D) expenses are costs incurred in creating new products or improving existing ones, reflecting innovation efforts. This is used to assess investment in future growth. This is reported on the Income Statement under operating expenses.

Restructuring Charges

Restructuring Charges are costs associated with reorganizing company operations, such as layoffs or closing facilities. They reflect efforts to improve efficiency and reduce costs. This is reported on the Income Statement under operating expenses.

Retained Earnings

Retained Earnings represent cumulative net income not distributed as dividends, used to reinvest in the business or pay down debt. This is reported on the Balance Sheet under shareholders' equity.

Return on Assets

Return on Assets (ROA) is a profitability ratio indicating how efficiently a company uses its assets to generate net income. It is calculated as net income divided by total assets. This is a calculated metric using data from the income statement and balance sheet.

Return on Equity

Return on Equity (ROE) measures profitability relative to shareholders' equity, indicating how effectively equity is used to generate profits. It is calculated as net income divided by shareholders' equity. This is a calculated metric using data from the income statement and balance sheet.

Return On Invested Capital

Return On Invested Capital (ROIC) measures the return generated on capital invested in the business, assessing overall profitability and capital efficiency. This is a calculated metric using data from the income statement and balance sheet.

Revenue

Revenue is the total income generated from sales of goods or services, reflecting the company's primary business activities. It is used to assess business growth and market share. This is reported on the Income Statement under revenue.

Sale of Business

Sale of Business represents proceeds from selling a segment or the entire business, impacting cash flow and strategic positioning. This is reported on the Cash Flow Statement under investing activities.

Sale of Investments & Unrealized Investments

Sale of Investments & Unrealized Investments includes proceeds from selling investment securities, affecting cash flow and investment strategy. This is reported on the Cash Flow Statement under investing activities.

Sales & Services Revenue

Sales & Services Revenue is income from selling products and providing services, reflecting the core business performance. This is used to assess revenue diversification and growth. This is reported on the Income Statement under revenue.

Sales Per Share

Sales Per Share is the total sales divided by the number of outstanding shares, providing a per-share measure of revenue generation. This is used to assess revenue performance relative to share count. This is a calculated metric using data from the income statement and balance sheet.

Selling & Marketing

Selling & Marketing expenses include costs related to promoting and selling products, such as advertising and sales commissions. This is used to assess the efficiency of marketing strategies. This is reported on the Income Statement under operating expenses.

Selling, General & Administrative

Selling, General & Administrative (SG&A) expenses include overhead costs not directly tied to production, such as salaries and office supplies. They are used to assess operational efficiency and cost management. This is reported on the Income Statement under operating expenses.

Share Capital & Additional Paid-In Capital

Share Capital & Additional Paid-In Capital represent funds raised from issuing shares, reflecting the equity base of the company. This is used to assess the company's capital structure. This is reported on the Balance Sheet under shareholders' equity.

Shares (Basic)

Shares (Basic) is the total number of common shares outstanding, used to calculate basic earnings per share. This is reported on the Income Statement.

Shares (Diluted)

Shares (Diluted) include all potential shares from convertible securities, used to calculate diluted earnings per share. This is reported on the Income Statement.

Short Term Borrowings

Short Term Borrowings are loans and financial obligations due within one year, reflecting short-term financing needs. This is reported on the Balance Sheet under current liabilities.

Short Term Capital Leases

Short Term Capital Leases represent lease obligations due within one year, reflecting short-term lease commitments. This is reported on the Balance Sheet under current liabilities.

Short Term Debt

Short Term Debt includes all debt obligations due within one year, assessing short-term liquidity and financial stability. This is reported on the Balance Sheet under current liabilities.

Short Term Investments

Short Term Investments are securities expected to be converted into cash within one year, reflecting short-term investment strategy and liquidity. This is reported on the Balance Sheet under current assets.

Stock-Based Compensation

Stock-Based Compensation includes expenses related to issuing stock options or shares to employees, reflecting compensation strategy and shareholder dilution. This is reported on the Income Statement under operating expenses.

Tax Allowance/Credit

Tax Allowance/Credit represents reductions in tax liabilities due to specific allowances or credits, reflecting tax management strategies. This is reported on the Income Statement under income tax expense.

Total Assets

Total Assets represent the sum of all assets owned by the company, reflecting the resource base for generating revenue. This is reported on the Balance Sheet.

Total Current Assets

Total Current Assets include all assets expected to be converted into cash within one year, assessing short-term financial health and liquidity. This is reported on the Balance Sheet under current assets.

Total Current Liabilities

Total Current Liabilities include all obligations due within one year, assessing short-term financial obligations and liquidity. This is reported on the Balance Sheet under current liabilities.

Total Debt

Total Debt includes all short-term and long-term borrowings, reflecting the company's financial leverage and debt management strategy. This is reported on the Balance Sheet under liabilities.

Total Equity

Total Equity represents the residual interest in the company's assets after deducting liabilities, reflecting the net worth owned by shareholders. This is reported on the Balance Sheet under shareholders' equity.

Total Liabilities

Total Liabilities include all financial obligations of the company, both short-term and long-term, reflecting total financial commitments. This is reported on the Balance Sheet.

Total Liabilities & Equity

Total Liabilities & Equity represent the sum of all liabilities and shareholders' equity, reflecting the total financing of the company's assets. This is reported on the Balance Sheet.

Total Noncurrent Assets

Total Noncurrent Assets include all assets not expected to be converted into cash within one year, reflecting long-term resource allocation. This is reported on the Balance Sheet under non-current assets.

Total Noncurrent Liabilities

Total Noncurrent Liabilities include all obligations not due within one year, reflecting long-term financial commitments. This is reported on the Balance Sheet under non-current liabilities.

Treasury Stock

Treasury Stock represents shares that were issued and later reacquired by the company, reducing the number of outstanding shares. This is used to manage earnings per share and capital structure. This is reported on the Balance Sheet under shareholders' equity.

Unbilled Revenues

Unbilled Revenues represent revenue earned but not yet billed to customers, reflecting work completed but not invoiced. This is reported on the Balance Sheet under current assets, as they are expected to be converted into cash within one year. This metric is used to understand the timing differences between revenue recognition and invoicing, providing insights into the company revenue cycle and liquidity.

Work In Process

Unbilled Revenues represent revenue that has been earned by delivering goods or services but has not yet been invoiced to customers. This metric is used to understand the timing differences between revenue recognition and invoicing, providing insights into the company's revenue cycle and liquidity. It reflects work that has been completed and recognized as revenue but for which billing has not yet occurred. Unbilled revenues are reported on the Balance Sheet under current assets, as they are expected to be converted into cash within one year.

Sep 17, 2024