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Revenue

Shows interest actually paid in cash during the period. It helps compare accrued financing expense with the real liquidity outflow.

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Cost of Revenue

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

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Gross Profit

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

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R&D Expenses

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

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SG&A Expenses

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

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Selling & Marketing Expenses

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

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General & Administrative Expenses

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.

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Operating Expenses

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.

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Other Expenses

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

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Cost & Expenses

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.

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Operating Income

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

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Depreciation & Amortization

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.

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EBITDA

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

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EBIT

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

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Interest Income

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

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Interest Expense

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

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Net Interest Income

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

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Non-Operating Income ex Interest

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

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Income Before Tax

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 :

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Income Tax Expense

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 :

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Net Income from Continuing Operations

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

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Net Income from Discontinued Operations

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

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Other Adjustments to Net Income

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

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Net Income Deductions

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

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Bottom Line Net Income

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

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Net Income

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

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Cash & Cash Equivalents

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

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Short-Term Investments

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

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Cash & Short-Term Investments

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

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Accounts Receivable

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

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Net Receivables

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

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Other Receivables

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

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Inventory

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

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Prepaids

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

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Other Current Assets

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

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Total Current Assets

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

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PP&E Net

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

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Goodwill

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

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Intangible Assets

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

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Goodwill & Intangibles

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

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Long-Term Investments

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

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Tax Assets

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

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Other Non-Current Assets

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

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Total Non-Current Assets

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

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Other Assets

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

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Total Assets

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

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Total Investments

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

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Accounts Payable

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

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Accounts Payable

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

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Total Payables

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

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Other Payables

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

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Accrued Expenses

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.

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Short-Term Debt

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

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Current Lease Obligations

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

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Tax Payables

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.

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Deferred Revenue

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

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Other Current Liabilities

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

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Total Current Liabilities

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

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Long-Term Debt

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

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Non-Current Lease Obligations

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

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Deferred Revenue Non-Current

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

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Deferred Tax Liabilities Non-Current

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.

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Other Non-Current Liabilities

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

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Total Non-Current Liabilities

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

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Other Liabilities

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.

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Total Liabilities

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.

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Common Stock

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

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Preferred Stock

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

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Additional Paid-In Capital

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

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Retained Earnings

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

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AOCI

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.

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Other Stockholders Equity

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

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Treasury Stock

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.

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Minority Interest

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

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Total Stockholders Equity

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

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Total Equity

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

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Total Liabilities & Equity

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.

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Total Debt

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

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Net Debt

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.

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Lease Obligations

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

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Deferred Income Tax

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.

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Stock-Based Compensation

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.

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Other Non-Cash Items

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.

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Change in Working Capital

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

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Other Working Capital

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

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Operating Cash Flow

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

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Operating Cash Flow

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

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PP&E Investments

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.

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CapEx

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.

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CapEx

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.

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Acquisitions Net

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

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Investment Purchases

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

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Investment Sales & Maturities

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

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Other Investing Cash Flow

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

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Investing Cash Flow

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

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Net Debt Issuance

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.

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Long-Term Debt Issuance

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.

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Short-Term Debt Issuance

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.

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Net Stock Issuance

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.

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Common Stock Issuance

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.

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Common Stock Issuance

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.

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Stock Repurchased

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.

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Preferred Stock Issuance

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.

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Net Dividends Paid

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.

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Dividends Paid

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.

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Common Dividends Paid

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.

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Preferred Dividends Paid

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.

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Other Financing Cash Flow

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.

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Financing Cash Flow

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.

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FX Effect on Cash

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.

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Net Change in Cash

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.

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Cash at End of Period

Shows the cash balance at period end after operations, investing, financing and FX effects. It should reconcile with the balance sheet.

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Free Cash Flow

Shows liquidity left after funding ordinary operations and capex. It approximates capacity to reduce debt, repurchase shares, pay dividends or reinvest without external financing.

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Free Cash Flow

Shows liquidity left after funding ordinary operations and capex. It approximates capacity to reduce debt, repurchase shares, pay dividends or reinvest without external financing.

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Income Taxes Paid

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.

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Interest Paid

Shows interest actually paid in cash during the period. It helps compare accrued financing expense with the real liquidity outflow.

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EPS

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.

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Diluted EPS

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.

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Weighted Average Shares

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.

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Weighted Average Diluted Shares

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.

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Dividend

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.

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Adjusted Dividend

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.

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Shares Outstanding

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.

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Diluted Shares

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.

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