Heading / Line Item

Line Item Formula

Sales

Total Sales

({Sales Custom Field 1} + {Sale Custom Field 2})

Annualized Total Sales

({Total Sales} * {Statement Months} / 12)

Cost of Goods

Total Cost of Goods

({Cost of Goods Custom Field 1} + {Cost of Goods Custom Field 2})

Gross Profit

({Total Sales} - {Total Cost of Goods})

Operating Expenses

Total Operating Expenses

{Advertising Expense} + {Amortization} + {Bad Debt Expense} + {Bank Charges} + {Delivery Expense} + {Depreciation} + {Entertainment} + {Electricity} + {General} + {Insurance} + {Legal Expense} + {Management Fees} + {Motor Vehicle} + {Printing and Stationary} + {R and D Expense} + {Rent} + {Salaries and Commissions} + {Travel} + {Other} + {Other Custom Field 1} + {Other Custom Field 2}

Optg. Income Bef. Other Inc/Exp. Int. and Taxes

{Gross Profit} - {Total Operating Expenses}

Income From Oper. Bef. Income Taxes

{Optg. Income Bef. Other Inc/Exp. Int. and Taxes}+{Investment Income}+{Interest Income}-{(Less) Interest Expense}+{Other Custom Field 1}+{Other Inc Exp Custom 1}+{Other Inc Exp Custom 2}

Operating Profit After Tax

{Income From Oper. Bef. Income Taxes}-{Income Tax}

Extraordinary Items

Total Extraordinary Items

{Extraordinary Gains}-{(Less) Extraordinary Losses}+{Other Custom Field 1}+{Other Custom Field 2}

Net Income

{Operating Profit After Tax}+{Minority Interest in consolidated subsidiaries}+{Total Extraordinary Items}

Heading / Line Item

Line Item Formula

Assets

Current Assets

Total Inventory

{Raw Materials}+{Work In Progress}+{Finished Goods}

Total Current Assets

{Cash and Cash Equivalents}+{Short Term Investments}+{Accounts Receivable}+{Total Inventory}+{Notes Receivable}+{Intercompany Receivable}+{Advances to Employees}+{Prepaid Expense}+{Deferred Income Taxes}+{Other}+{Other CA Custom Field 1}+{Other CA Custom Field 2}

Fixed Assets

Gross Fixed Assets

{Property and Plant Equipment}+{Leasehold Improvements}+{Other}+{Other FA Custom Field 1}+{Other FA Custom Field 2}

Net Fixed Assets

{Gross Fixed Assets}-{(Less) Accumulated Depreciation}-{Other Depreciation Custom Field}

Other Non Current Assets

Total Non Current Assets

{Investments}+{Investments in Subsidiaries}+{Investment in Associates}+{Loans to Sub. and Assoc. Companies}+{Loans to Employees}+{Other}+{Other NCA Custom Field 1}+{Other NCA Custom Field 2}

Intangibles

Total Intangibles

{Goodwill}+{Patents and Trademarks}+{Software and Development}+{Other}+{Other Intangibles Custom 1}+{Other Intangibles Custom 2}

Total Assets

{Total Current Assets}+{Net Fixed Assets}+{Total Non Current Assets}+{Total Intangibles}

Liabilities and Owner's Equity

Current Liabilities

Total Current Liabilities

{Accounts Payable}+{Income Taxes Payable}+{Dividends Payable}+{Current Portion of Long Term Debt}+{Curr. Obligations Under Capital Leases}+{Notes Payable}+{Deferred Tax Liability}+{Accrued Expenses}+{Intercompany Payables}+{Loans from Employees}+{Other Loans}+{Other Current Liabilities}+{Other CL Custom Field 1}+{Other CL Custom Field 2}

Non Current Liabilities

Total Non Current Liabilities

{Notes Payable}+{Accrued Pension Cost}+{Obligations Under Capital Leases}+{Deferred Tax Liability}+{Subordinated Loans}+{Intercompany Loans}+{Loans from Employees}+{Other Loans}+{Other}+{Other NCL Custom Field 1}+{Other NCL Custom Field 2}

Total Liabilities

{Total Current Liabilities}+{Total Non Current Liabilities}

Owner's Equity

Total Owner's Equity

{Common Stock}+{Preferred Stock}+{Additional Paid in Capital}+{Other Resources}-{(Less) Treasury Stock}+{Retained Earnings}+{Other Equity}+{Other Equity Custom Field 1}+{Other Equity Custom Field 2}

Total Liabilities and Owner's Equity (Total Liab. and O/E)

{Total Liabilities}+{Minority Interest in Consolidated Subsidiaries}+{Total Owner`s Equity}

Heading / Ratio Name

Ratio Formula

Profitability

Net Profit Margin

{Net Income}*100/{Total Sales}

Gross Profit Margin

{Gross Profit}*100/{Total Sales}

Return on Assets

({Net Income}*(12/{Statement Months}))*100/{Total Assets}

Return on Tangible Equity

({Net Income}*(12/{Statement Months}))*100/({Total Owner`s Equity}-{Total Intangibles})

Non Operating Income / Expense as % Sales

({Investment Income}+{Interest Income}-{Less Interest Income}+{Other InterestIncome(Expense)}+{Other Inc Exp Custom 1}+{Other Inc Exp Custom 2}+{TotalExtraordinary Items})*100/{Total Sales}

Total Operating Expenses as % of Sales

{Total Operating Expenses}*100/{Total Sales}

Operating Income as % of Sales

{Optg. Income Bef. Other Inc/Exp. Int. and Taxes}*100/{Total Sales}

Activity and Efficiency

Accounts Receivable Turnover

({Total Sales}*(12/{Statement Months}))/{Accounts Receivable}

Inventory Turnover

({Total Cost of Goods}*(12/{Statement Months}))/{Total Inventory}

Current Asset Turnover

({Total Sales}*(12/{Statement Months}))/{Total Current Assets}

Total Asset Turnover

({Total Sales}*(12/{Statement Months}))/{Total Assets}

Accounts Payable Turnover

({Total Cost of Goods}*(12/{Statement Months}))/{Accounts Payable}

Accounts Payable/Net Revenue

{Accounts Payable}*100/({Total Sales}*(12/{Statement Months}))

Accounts Receivable Days

365/(({Total Sales}*12/{Statement Months})/{Accounts Receivable})

Inventory Days

365/(({Total Cost of Goods}*12/{Statement Months})/{Total Inventory})

Accounts Payable Days

365/(({Total Cost of Goods}*12/{Statement Months})/{Accounts Payable})

Net Working Capital Cycle

{Accounts Receivable Days} + {Inventory Days}-{Accounts Payable Days}

Liquidity

Current Ratio

{Total Current Assets}/{Total Current Liabilities}

Quick Ratio

({Cash and Cash Equivalents}+{Accounts Receivable})/{Total Current Liabilities}

Net Working Capital

{Total Current Assets}-{Total Current Liabilities}

Leverage and Coverage

Debt to Tangible Equity

({Total Liabilities}+{Minority Interest in Consolidated Subsidiaries})/({Total Owner`s Equity}-{Total Intangibles})

Debt Ratio

({Total Liabilities}+{Minority Interest in Consolidated Subsidiaries})/{Total Assets}

Debt/Capitalization

({Current Portion of Long Term Debt}+{Curr. Obligations Under Capital Leases}+{Total Non Current Liabilities}-{Deferred Tax Liability})/({Current Portion of Long Term Debt}+{Curr. Obligations Under Capital Leases}+{Total Non Current Liabilities}-{Deferred Tax Liability}+{Minority Interest in Consolidated Subsidiaries}+{Total Owner`s Equity}-{Total Intangibles})

Curr. Liab./Total Liab.

{Total Current Liabilities}*100/({Total Liabilities}+{Minority Interest in Consolidated Subsidiaries})

Curr. Liab./Total Liab.& Equity

({Total Current Liabilities}*100)/({Total Liabilities and Owner`s Equity (Total Liab. and O/E)}-{Total Intangibles})

Leverage Multiplier

{Total Assets}/{Total Owner`s Equity}

Interest Coverage

({Optg. Income Bef. Other Inc/Exp. Int. and Taxes}+{Depreciation}+{Amortization})/{Interest Expense}

Interest Expense as % of Sales

{Interest Expense}*100/{Total Sales}

Cash Flow Coverage

({Net Income}+{Depreciation}+{Amortization})*(12/{Statement Months})/{Current Portion of Long Term Debt}

Debt Services Ratio

({Accounts Payable}+{Notes Payable Current}+{Notes Payable Non Current})*(1/12.0)/(({Income From Oper. Bef. Income Taxes}+{Depreciation}+{Amortization})*12/{Statement Months})

Trade Payable Coverage

({Accounts Receivable}*30/({Accounts Receivable}*365/({Total Sales}*(12/{Statement Months}))))*(1/{Accounts Payable})

Growth and Other

Sustainable Growth Model I

({Net Profit Margin}/100)*100/(({Total Current Assets}/({Total Sales}*12/{Statement Months}))+(({Net Fixed Assets}+{Total Non Current Assets})/({Total Sales}*12/{Statement Months}))-({Accounts Payable}/({Total Sales}*12/{Statement Months}))-({Net Profit Margin}/100))

Sustainable Growth Model II

({Net Profit Margin}/100)*100/(({Total Current Assets}/({Total Sales}*12/{Statement Months}))-({Accounts Payable}/({Total Sales}*12/{Statement Months}))-({Net Profit Margin}/100))

Sustainable Growth Model III

({Net Profit Margin}/100)*100/((({Total Current Assets}-{Cash and Cash Equivalents})/({Total Sales}*12/{Statement Months}))+(({Net Fixed Assets}+{Total Non Current Assets})/({Total Sales}*12/{Statement Months}))-({Accounts Payable}/({Total Sales}*12/{Statement Months}))-({Net Profit Margin}/100))

Z-Score

(0.717*(({Total Current Assets}-{Total Current Liabilities})/{Total Assets}))+(0.874*({Retained Earnings}/{Total Assets}))+(3.107*({Optg. Income Bef. Other Inc/Exp. Int. and Taxes}/{Total Assets}))+(0.42*({Total Owner`s Equity}/({Total Liabilities}+{Minority Interest in Consolidated Subsidiaries})))+(0.998*(({Total Sales}*12/{Statement Months})/{Total Assets}))

Heading / Line Item

Formula

I. Cash Flows from Operating Activities

Net Income

{Net Income}

Depreciation and Amortization

{Depreciation}+{Amortization}

Minority Interest in consolidated subsidiaries

{Minority Interest in consolidated subsidiaries}

Source/(Use) of funds - Accounts Receivable

Change {Accounts Receivable}

Source/(Use) of funds - Total Inventory

Change {Total Inventory}

Source/(Use) of funds - Other Current Assets

Change {Short Term Investments}+({Notes Receivable}+{Intercompany Receivable}+{Advances to Employees}+{Prepaid Expense}+{Deferred Income Taxes}+{Other}+{Other CA Custom Field 1}+{Other CA Custom Field 2})

Source/(Use) of funds - Accounts Payable

Change {Accounts Payable}

Source/(Use) of funds - Accrued Expenses

{Accrued Expenses}

Source /(Use) of funds - Other Current Liabilities

Change (({Income Taxes Payable} + {Dividends Payables} + {Deferred Tax Liability}) + ({Intercompany Payables} + {Loans from Employees} + {Other Loans} + {Other Current Liabilities} + {Other CL Custom Field 1} + {Other CL Custom Field 2}))

Net Cash provided (used) by Operating Activities:

{Net Income}+{Depreciation and Amortization}+{Minority Interest in consolidated subsidiaries}+{Source/(Use) of funds - Accounts Receivable}+{Source/(Use) of funds - Total Inventory}+{Source/(Use) of funds - Other Current Assets}+{Source/(Use) of funds - Accounts Payable}+{Source/(Use) of funds - Accrued Expenses}+{Source /(Use) of funds - Other Current Liabilities}+{Adj. Cash Flows from Operating Activities}

 II. Cash Flows from Investing Activities

Source/(Use) of funds - Net Fixed Assets

(Change {Net Fixed Assets})-({Current Period Depreciation}+{Current Period Amortization})

Source/(Use) of funds - Total Non-current Assets

Change {Total Non Current Assets}

Source/(Use) of funds - Total Intangible Assets

Change {Total Intangible Assets}

Net Cash provided (used) by Investing Activities:

{Source/(Use) of funds - Net Fixed Assets}+{Source/(Use) of funds - Total Non-current Assets}+{Source/(Use) of funds - Total Intangible Assets}+{Adj. Cash Flows from Investing Activities}

III. Cash Flows from Financing Activities

Source/(Use) of funds - Short Term Loans

Change ({Current Portion of Long Term Debt}+{Curr. Obligations Under Capital Leases}+{Notes Payable(Current)})

Source/(Use) of funds - Long Term Loans

Change ({Notes Payable(Long Term)}+{Obligations Under Capital Leases})

Source/(Use) of funds - Other Non-current Liabilities

Change ({Accrued Pension Cost}+({Deferred Tax Liability}+{Subordinated Loans}+{Intercompany Loans}+{Loans from Employees}+{Other Loans}+{Other}+{Other NCL Custom Field 1}+{Other NCL Custom Field 2})

Source/(Use) of funds - Minority Interest in Consolidated Subs.

Change ({Minority Interest in Consolidated Subs})-({Current Period Minority Interest in consolidated subsidiaries}

Source/(Use) of funds - Equity Stocks Financing

Change ({Common Stock}+{Preferred Stock}-{Treasury Stock})

Dividends Paid

{Current Period Dividends Paid}

Source/(Use) of funds - Other Equity

Change ({Additional Paid in Capital}+{Other Resources}+{Retained Earnings}+{Other Equity}+{Other Equity Custom Field 1}+{Other Equity Custom Field 2})-{Net Income}-{Current Period Dividends Paid}

Net Cash provided (used) by Financing Activities:

{Source/(Use) of funds - Short Term Loans}+{Source/(Use) of funds - Long Term Loans}+{Source/(Use) of funds - Other Non-current Liabilities}+{Source/(Use) of funds - Minority Interest in Consolidated Subs}+{Source/(Use) of funds - Equity Stocks Financing}+{Dividends Paid}+{Source/(Use) of funds - Other Equity}+{Adj. Cash Flows from Financing Activities}

IV. Net Change in Cash Position

Net Cash provided (used) by all above activities:

{Net Cash provided (used) by Operating Activities}+{Net Cash provided (used) by Investing Activities}+{Net Cash provided (used) by Financing Activities}

Check:

Cash and Cash Equivalents

{Current Cash and Cash Equivalents}

Cash and Cash Equivalents Position-Prior Period

{Previous Cash and Cash Equivalents}

Cash and Cash Equivalents Position-Change

{Current Cash and Cash Equivalents}-{Previous Cash and Cash Equivalents}

Ratios:

Cash Flows from Operating Activities to Sales

{Cash Flows from Operating Activities} / ({Total Sales} * (Statement Months/12))

Cash Flows from Investing Activities to Sales

{Cash Flows from Investing Activities} / ({Total Sales} * (Statement Months/12))

Cash Flows from Financing Activities to Sales

{Cash Flows from Financing Activities} / ({Total Sales} * (Statement Months/12))

Sales Trend

({Current Total Sales} - {Previous Total Sales}) * 100 ) / {Previous Total Sales}