Financial Metrics Catalog

Operating assets deployed in business

Accounts receivable

Cash and short-term investments combined

Other current assets

Quick assets (cash, short-term investments, receivables)

Accounts payable

Other current liabilities

Short-term unearned revenue

Current portion of long-term debt

Total debt (current + non-current). Sum of all interest-bearing liabilities.

Common stock and additional paid-in capital

Total shareholders equity

Total liabilities and equity

Net intangible assets excluding goodwill. Includes finite-lived (amortizing) and indefinite-lived (non-amortizing) intangibles. Falls back to finite-lived only when comprehensive total not reported.

Other non-current assets

Property, plant and equipment, net

Long-term income taxes payable

Long-term unearned revenue

Working capital (current assets - current liabilities)

Long-term debt issued

Net cash from financing activities

Short-term debt issued

Stock repurchases

Net debt issued/repaid

Free cash flow (operating cash flow - capex)

Capital expenditures

Net investment in securities

Investment purchases

Net cash from investing activities

Change in accounts payable

Change in income taxes payable

Change in other long-term assets

Change in other short-term assets

Change in unearned revenue

Gains/losses on investments

Effect of foreign exchange on cash

Net change in cash

Invested capital (NOA method): Operating assets - Operating liabilities

Operating cash flow divided by net income

Total debt divided by total equity

Net debt (total debt minus cash)

Days of operations covered by quick assets

Cash-based ROIC (operating cash flow / invested capital)

ROIC using asset-based invested capital

ROIC using net operating assets

Return on assets (net income / assets)

Return on invested capital (primary method)

Enterprise value to EBIT ratio

Enterprise value to free cash flow ratio

Enterprise value

Price to book ratio

Price to operating cash flow ratio

EBITDA as a percentage of revenues

Net income as a percentage of revenues

Total depreciation, depletion & amortization. Prioritizes cash flow statement element (comprehensive) over income statement line item (may exclude D&A in COGS for retailers).

Stock-based compensation

Research and development expenses

Non-operating interest expense on debt. Prioritizes explicit non-operating elements to avoid capturing banks' operating interest expense.

Net non-operating income/expense. When direct GAAP element not available, calculated as sum of interest income, FX, and investment gains/losses, minus interest expense.

Diluted earnings per share

Weighted average diluted shares outstanding

Earnings before interest, taxes, depreciation & amortization. Calculated as operating income + D&A.

Net operating profit after tax

Operating income (EBIT). Uses direct GAAP element when available, otherwise calculated as revenues minus total operating expenses. Excludes provision for loan losses for comparability across industries.

Total revenues. For banks, computed as net interest income + noninterest income when direct Revenues element not reported.

Income tax expense

Additional paid-in capital. Amount received from shareholders in excess of par value.

AFFO per diluted share. Shows distributable cash flow per share available for dividends.

Asset impairment charges including goodwill, intangibles, and long-lived assets. Non-cash charge reflecting write-down when carrying value exceeds recoverable amount. NULL when not incurred.

Financial metric: common_div_paid

Total current debt (due within 1 year). Includes short-term borrowings and current portion of long-term debt. When components not reported separately, uses total DebtCurrent.

Financial metric: debt_to_assets

Debt-to-assets trend over last 8 quarters. Negative trend indicates reducing leverage and improving credit quality.

Debt-to-equity trend over last 8 quarters. Negative trend indicates deleveraging and improving financial strength.

Deferred income tax expense/benefit (Cash Flow Statement). Non-cash adjustment representing change in deferred tax assets/liabilities.

Valuation allowance on deferred tax assets (contra-asset). Management's estimate that deferred tax assets may not be realizable due to insufficient future profits. Rising allowance is a major red flag signaling deteriorating profit outlook. When allowance approaches or exceeds gross DTAs, indicates severe profitability concerns.

Financial metric: div_payout_ratio

Financial metric: dividends_per_share

Fair value gains/losses on equity securities (FV-NI). NULL when not separately reported.

Median free cash flow margin over last 8 quarters. Shows sustainable cash generation relative to revenues. High FCF margin enables dividends, buybacks, and growth investments.

Funds from Operations (FFO) per NAREIT definition. Calculated as Net Income + Depreciation & Amortization - Gains on Property Sales. REIT industry standard profitability metric that adds back real estate depreciation (non-cash) and excludes property sale gains (non-recurring). NULL when components not available.

Current portion of finance lease liabilities (due within 1 year). Finance leases represent financing obligations for assets under long-term lease agreements. Rising finance lease obligations may signal difficulty accessing traditional debt markets or off-balance-sheet structuring to manage leverage ratios.

Finance lease right-of-use assets. Capitalized value of leased equipment and property under finance leases (formerly capital leases). Reflects company's long-term financial obligations for assets it doesn't own. Rising finance leases may indicate difficulty accessing traditional financing or off-balance-sheet debt structuring.

Gains or losses on sales of investment real estate properties. REIT-specific metric excluded from FFO calculation per NAREIT standards. NULL for non-REIT companies.

Gross margin trend over last 8 quarters. Positive trend indicates improving pricing power or cost efficiency.

Gross interest and dividend income from banking operations. NULL for non-financial companies.

Financial metric: invst_cap_asset

Financial metric: invst_cap_turn

Net interest income after deducting provision for loan losses. Highly volatile for banks. NULL for non-financial companies.

Net Operating Income margin for REITs. NOI as percentage of total rental revenue. Primary profitability metric for REITs, analogous to gross margin for operating companies.

Financial metric: non_int_brng_liabs

Operating expenses for banks (salaries, occupancy, marketing, etc.). NULL for non-financial companies.

Operating expenses excluding cost of revenue (R&D, SG&A, and other overhead costs). Uses filed OperatingExpenses when available (typically excludes COGS for companies that file COGS separately), otherwise calculated as total operating expenses minus COGS.

Financial metric: oper_exps_other

Median operating margin over last 8 quarters. Shows sustainable operating profitability after all operating expenses. Key indicator of operational excellence.

Pension and retiree benefit liabilities. Obligations for defined benefit pension plans and other postretirement benefits such as retiree health care.

Property operating expenses for REITs. Direct costs of operating rental properties including utilities, maintenance, property taxes, and insurance. NULL for non-REIT companies.

Cash restricted from general use by contractual agreements, regulatory requirements, or legal obligations. Not available for operations despite appearing on balance sheet. Indicates either collateral requirements, regulatory constraints, or pending litigation settlements.

Median ROE over last 8 quarters (2 years). Filters out quarterly volatility to show sustainable profitability level. Higher median indicates consistently strong returns to shareholders.

Median ROIC over last 8 quarters (2 years). Filters out volatility to show sustainable return on invested capital. ROIC above cost of capital indicates value creation.

Financial metric: roic_vs_cost_of_debt

Financial metric: ttl_capital

Treasury stock at cost. Contra-equity account representing company's own shares repurchased from shareholders.

Unrecognized tax benefits (UTBs). Tax positions taken on returns that may not be sustained under audit. Reflects uncertainty about aggressive tax strategies. Rising UTBs indicate increased tax audit risk and potential future cash outflows if IRS/tax authorities challenge positions. Material UTBs signal aggressive tax planning.