Revenue
Shows interest actually paid in cash during the period. It helps compare accrued financing expense with the real liquidity outflow.
Shows interest actually paid in cash during the period. It helps compare accrued financing expense with the real liquidity outflow.
Represents the direct costs required to produce or deliver sales within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual fro
Represents the surplus left after subtracting direct delivery costs from sales within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separa
Represents the accounting spend on research, product, technology or future development within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is t
Represents the selling, administrative and corporate costs required to operate within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separa
Represents the costs used to acquire customers, sell and maintain commercial channels within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to
Represents management, administration, finance, legal, office and corporate-system costs within the income statement. These costs do not directly create sales, but they support the structure required to operate and comply with obligations.
Represents the sum of costs required to operate after direct delivery costs, such as R&D, sales, marketing, administration and other operating costs. It explains what it costs to maintain and scale the business.
Represents costs not classified in the main income-statement lines within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual f
Represents the total costs recognized to generate sales and operate the company. It combines direct costs, operating costs and other lines included by the data provider.
Represents profit from core operations before interest and taxes within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual fro
Represents the accounting consumption of tangible and intangible assets during the period. It usually does not consume immediate cash, but it signals that part of the asset base is being used up.
Represents operating profit before depreciation and amortization within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual fro
Represents profit from core operations before interest and taxes within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual fro
Represents financial income earned on cash , investments or loans made within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accru
Represents financial cost accrued on debt , leases or similar obligations within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate ac
Represents financial income earned on cash , investments or loans made within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accru
Represents profit from core operations before interest and taxes within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual fro
Represents the net result of items outside the core operation, such as interest, FX, financial gains/losses and other non-operating effects.
Represents current or deferred taxes recognized or paid within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual from cash :
Represents current or deferred taxes recognized or paid within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrual from cash :
Represents final profit after costs, financing, taxes and adjustments within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrua
Represents final profit after costs, financing, taxes and adjustments within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrua
Represents final profit after costs, financing, taxes and adjustments within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrua
Represents final profit after costs, financing, taxes and adjustments within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrua
Represents final profit after costs, financing, taxes and adjustments within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrua
Represents final profit after costs, financing, taxes and adjustments within the income statement. It explains a specific layer of profit: sales, direct costs, operating expenses , financing, taxes or final adjustments. The didactic point is to separate accrua
Records cash and equivalents available with immediate or near-immediate liquidity on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments an
Records liquid financial investments held for short-term use or sale on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness
Records liquid financial investments held for short-term use or sale on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness
Records amounts still to be collected from customers or other debtors on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness
Records amounts still to be collected from customers or other debtors on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness
Records amounts still to be collected from customers or other debtors on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness
Records goods purchased or produced that will be sold or consumed in operations on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and
Records payments already made for goods or services to be consumed later on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefuln
Records assets normally converted into cash , sold or consumed within one year or operating cycle on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover
Records assets normally converted into cash , sold or consumed within one year or operating cycle on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover
Records physical assets used to produce, distribute or provide services on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulne
Records acquisition premium paid above identifiable net assets on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness for ge
Records non-physical assets such as software, brands, patents or customer relationships on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairme
Records acquisition premium paid above identifiable net assets on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness for ge
Records cash flows used or received when buying and selling assets, investments or businesses on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, im
Records current or deferred taxes recognized or paid on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairments and usefulness for generating f
Records assets normally converted into cash , sold or consumed within one year or operating cycle on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover
Records assets normally converted into cash , sold or consumed within one year or operating cycle on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover
Records resources controlled by the company that can generate future economic benefits on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairmen
Records resources controlled by the company that can generate future economic benefits on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, impairmen
Records cash flows used or received when buying and selling assets, investments or businesses on the balance sheet. An asset is not automatically cash or market value: it is a controlled resource whose quality depends on liquidity, recoverability, turnover, im
Records amounts still owed to suppliers or other operating creditors on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinan
Records amounts still owed to suppliers or other operating creditors on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinan
Records amounts still owed to suppliers or other operating creditors on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinan
Records amounts still owed to suppliers or other operating creditors on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinan
Records costs already incurred but not yet invoiced or paid. It is a short-term obligation and helps separate economic consumption, invoice timing and cash outflow.
Records financial obligations that must be repaid and usually carry explicit cost on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priorit
Records obligations from lease contracts capitalized on the balance sheet on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and re
Records current or deferred taxes recognized or paid on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records advance billings or collections for products or services not yet fully delivered on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment
Records obligations due within one year or within the operating cycle on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refina
Records obligations due within one year or within the operating cycle on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refina
Records financial obligations that must be repaid and usually carry explicit cost on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priorit
Records obligations from lease contracts capitalized on the balance sheet on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and re
Records advance billings or collections for products or services not yet fully delivered on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment
Records current or deferred taxes recognized or paid on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records obligations due within one year or within the operating cycle on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refina
Records obligations due within one year or within the operating cycle on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refina
Records economic obligations owed to third parties on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records economic obligations owed to third parties on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records capital contributed by shareholders through common shares on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancin
Records capital contributed by preferred shares with special economic rights on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and
Records capital contributed by shareholders through common shares on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancin
Records accumulated profits not distributed to shareholders on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capa
Records the financial line item identified as AOCI on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records book value attributable to owners after subtracting liabilities from assets on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment prior
Records own shares repurchased and held by the company on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records subsidiary equity attributable to outside shareholders on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing c
Records book value attributable to owners after subtracting liabilities from assets on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment prior
Records book value attributable to owners after subtracting liabilities from assets on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment prior
Records economic obligations owed to third parties on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and refinancing capacity.
Records financial obligations that must be repaid and usually carry explicit cost on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priorit
Measures financial debt after deducting eligible liquidity. The application includes cash, cash equivalents and liquid short-term investments; it excludes long-term, strategic and restricted investments.
Records obligations from lease contracts capitalized on the balance sheet on the balance sheet. A liability indicates a probable future outflow of resources or an obligation to deliver goods/services; its risk depends on maturity, cost, payment priority and re
Shows current or deferred taxes recognized or paid in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows share-based payment expense added back in operating cash flow because it does not consume immediate cash. Economically it can dilute shareholders if not offset by efficient buybacks.
Groups adjustments with no immediate cash inflow or outflow, such as impairments, provisions, revaluations or accounting effects. It explains differences between profit and operating cash flow.
Shows capital absorbed or released by receivables , stock, payables and other short-term operating balances in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs
Shows capital absorbed or released by receivables , stock, payables and other short-term operating balances in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs
Shows cash generated by ordinary operations after non-cash adjustments and working capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liq
Shows cash generated by ordinary operations after non-cash adjustments and working capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liq
Shows physical assets used to produce, distribute or provide services in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash outflows to buy or maintain long-lived productive assets in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash outflows to buy or maintain long-lived productive assets in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows used or received when buying and selling assets, investments or businesses in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated li
Shows cash flows used or received when buying and selling assets, investments or businesses in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated li
Shows sales recognized on an accrual basis even if cash is collected earlier or later in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidit
Shows cash flows used or received when buying and selling assets, investments or businesses in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated li
Shows cash flows used or received when buying and selling assets, investments or businesses in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated li
Shows financial obligations that must be repaid and usually carry explicit cost in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows financial obligations that must be repaid and usually carry explicit cost in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows financial obligations that must be repaid and usually carry explicit cost in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows capital contributed by shareholders through common shares in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows capital contributed by shareholders through common shares in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows capital contributed by shareholders through common shares in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows own shares repurchased and held by the company in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows capital contributed by preferred shares with special economic rights in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows between the company and providers of debt or equity capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows between the company and providers of debt or equity capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows between the company and providers of debt or equity capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows between the company and providers of debt or equity capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows between the company and providers of debt or equity capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash flows between the company and providers of debt or equity capital in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash and equivalents available with immediate or near-immediate liquidity in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows cash and equivalents available with immediate or near-immediate liquidity in the cash-flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows the cash balance at the start of the reporting period. It is the starting point for reconciling all cash flows to the ending balance.
Shows the cash balance at period end after operations, investing, financing and FX effects. It should reconcile with the balance sheet.
Shows liquidity left after funding ordinary operations and capex. It approximates capacity to reduce debt, repurchase shares, pay dividends or reinvest without external financing.
Shows liquidity left after funding ordinary operations and capex. It approximates capacity to reduce debt, repurchase shares, pay dividends or reinvest without external financing.
Shows current or deferred taxes recognized or paid in the cash -flow statement. Unlike the income statement, the focus is the cash movement or the reconciliation explaining why accounting profit differs from generated liquidity.
Shows interest actually paid in cash during the period. It helps compare accrued financing expense with the real liquidity outflow.
Describes the financial line item identified as EPS. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes cash flows between the company and providers of debt or equity capital. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes cash flows between the company and providers of debt or equity capital. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.