Balance Sheet

Accounts Payable

Chartable: Yes

Unit: Millions of Dollars

Any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Accounts Payable as a % of Sales

Chartable: Yes

Unit: Percentage

Accounts payable as a percent of sales.

Accumulated Depreciation

Chartable: Yes

Unit: Millions of Dollars

Accumulated depreciation is the total carrying value on the balance sheet of past depreciation expenses.

Cash

Chartable: Yes

Unit: Millions of Dollars

The total of cash and short-term investments as of the last reported quarter.

Cash Ratio (Premium Plus)

Chartable: Yes

Unit: Ratio

The cash ratio is a liquidity ratio that measures a company’s ability to pay off short-term liabilities with highly liquid assets. This the most conservative measure of a company’s liquidity position and a ratio of at least 0.5 to one is often preferred. A ratio above 1 means that the company will be able to pay off its current liabilities with cash and cash equivalents but excess cash may also be inefficient.

Cash & Short‑term %

Chartable: Yes

Unit: Percentage

The sum of cash and short term investments as a percent of total assets.

Cash as a % of Market Cap (Premium)

Chartable: Yes

Unit: Percentage

Cash and short-term investments as a percent of market capitalization. Financial institutions report cash differently than other companies so this metric should only be used to compare similar businesses.

Cash to Total Assets (Premium Plus)

Chartable: Yes

Unit: Ratio

Cash divided by Total Assets is a liquidity measurement for the portion of a company’s assets held in cash or marketable securities. Although a high ratio may indicate some degree of safety from a creditor’s viewpoint, excess amounts of cash may be viewed as inefficient.

Current Accrued Expenses

Chartable: Yes

Unit: Millions of Dollars

Accrued expense is a liability that has been incurred, recognized on the income statement, but has not actually been paid yet. Current accrued expenses have to be paid within a current 12-month period.

Current Assets

Chartable: Yes

Unit: Millions of Dollars

The assets that could be converted to cash in less than one year. These are assets that can be easily liquidated and are a source of funds for day-to-day operations.

Current Deferred Sales

Chartable: Yes

Unit: Millions of Dollars

Current deferred sales (deferred revenue) is a liability on a company’s balance sheet that represents money received in advance for goods or services that will be delivered within the next fiscal year

Current Liabilities

Chartable: Yes

Unit: Millions of Dollars

The sum of all money owed by a company and due within one year. It is also called payables or current debt.

Current Ratio

Chartable: Yes

Unit: Ratio

A measures of the company’s ability to pay short-term obligations, calculated as current assets divided by current liabilities. As a rule of thumb, safe investments have a current ratio above 2.

Days Inventory

Chartable: Yes

Unit: Number

An efficiency measure estimating how many days it might take to sell the current inventory. This is effectively the number of days an item is held as inventory before it is sold.

Days Sales Outstanding

Chartable: Yes

Unit: Number

An efficiency measure showing the average number of days to collect revenue after a sale has been made.

Debt / Assets (Premium Plus)

Chartable: Yes

Unit: Ratio

This broad measure of financial leverage compares a companies debt to its assets. Both long term and short term debt is included, as are intangible assets.

Debt / Equity

Chartable: Yes

Unit: Ratio

Debt/Equity is sometimes called D/E, Financial Leverage, or Gearing and it is the ratio of Total Debt to Equity. A high ratio indicates a risky business and a low ratio makes a buyout more likely.

Debt / Net Current Assets (Premium Plus)

Chartable: Yes

Unit: Ratio

Total Debt divided by the difference between Current Assets and Current Liabilities

Equity

Chartable: Yes

Unit: Millions of Dollars

Total assets minus total liabilities, preferred stock and intangibles (such as goodwill). Equity is commonly used as an indicator of the company’s net worth or book value.

Gross PP&E

Chartable: Yes

Unit: Millions of Dollars

Gross PP&E is the sum of assets that are either Property, Plant or Equipment. These assets are usually critical to the company’s operations and not easily liquidated. The gross value is not adjusted for accumulated depreciation.

Intangibles

Chartable: Yes

Unit: Millions of Dollars

The sum of non-monetary assets, such as goodwill, client lists, and brand names.

Intangibles %

Chartable: Yes

Unit: Percentage

Intangibles as a percent of total assets shows how great a portion of the company’s value is in hard-to-value, non-physical assets.

Interest Coverage

Chartable: Yes

Unit: Ratio

Interest Coverage calculates a company’s ability to make payments on debt. It is computed as earnings before interest and taxes divided by interest expense.

Inventory

Chartable: Yes

Unit: Millions of Dollars

The estimated value of all unsold inventory.

Inventory %

Chartable: Yes

Unit: Percentage

Inventory as a percent of current assets is an efficiency measure, the lower the better.

Issuance of Debt

Chartable: Yes

Unit: Millions of Dollars

The total cash inflow from new debt issued.

Issuance of Long Term Debt

Chartable: Yes

Unit: Millions of Dollars

The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.

Long Term Debt

Chartable: Yes

Unit: Millions of Dollars

The sum of all a company’s loans or financial obligations lasting more than one year, as stated in the last reported quarter.

Long Term Debt / Total Capital

Chartable: Yes

Unit: Ratio

This variation of the traditional Debt / Equity Ratio computes the proportion of a company’s long term debt divided by its available capital. Capital includes both equity and debt.

Net Debt

Chartable: Yes

Unit: Millions of Dollars

Total Debt minus Cash.

Net PP&E

Chartable: Yes

Unit: Millions of Dollars

Net PP&E is the sum of assets that are either Property, Plant or Equipment. These assets are usually critical to the company’s operations and not easily liquidated. The value is net of the accumulated depreciation on these assets.

Net PP&E %

Chartable: Yes

Unit: Percentage

The percent of total assets that are either Property, Plant or Equipment. These assets are usually critical to the company’s operations and not easily liquidated.

Net Cash as a % of Market Cap (Premium)

Chartable: Yes

Unit: Percentage

Cash and short-term investments minus total debt as a percent of market capitalization. Financial institutions report cash differently than other companies so this metric should only be used to compare similar businesses.

Non‑Current Deferred Sales

Chartable: Yes

Unit: Millions of Dollars

Non-current deferred sales (deferred revenue) is a liability on a balance sheet that represents sales a company has received from customers but is not yet expected to recognize as revenue within the next 12 months.

Non-Current Total Liabilities

Chartable: Yes

Unit: Millions of Dollars

The total financial obligations that are not due in the current fiscal year.

Quick Ratio

Chartable: Yes

Unit: Ratio

Quick ratio is also called acid-test or liquid ratio and it measures a company’s ability to meet its short-term obligations with its most liquid assets. It is calculated as (Current Assets – Inventory) / Current Liabilities. As a rule of thumb, safe investments have a quick ratio above 1.

Receivables

Chartable: Yes

Unit: Millions of Dollars

The value of all payments due to the company for goods sold.

Receivables %

Chartable: Yes

Unit: Percentage

Receivables as a percent of current assets is an efficiency measure, the lower the better.

Retained Earnings

Chartable: Yes

Unit: Millions of Dollars

The cumulative net income of the company from the date of its inception (or reorganization) to the date of the financial statement less the cumulative distributions to shareholders either directly (dividends) or indirectly (treasury stock).

Sloan Ratio (Premium Plus)

Chartable: Yes

Unit: Percentage

The Sloan Ratio identifies companies with high accrual ratios, or high non-cash income or expenses. Sloan found that over a 40 year period buying low accrual companies and shorting high accrual one generated a return of more than twice the S&P 500. The ratio is computed by subtracting operating and investment cash flow from net income and dividing by total assets. If the result is between -10% and 10% the company is in the safe zone but if the result is greater than 25% or less than -25% earnings are likely to be made up of accruals. Accruals that continue accross several quarters are a signal for doctored earnings.

Solvency Ratio (Premium Plus)

Chartable: Yes

Unit: Percentage

The solvency ratio is a measure of whether a company generates enough cash to stay solvent. It is calculated by summing net income and depreciation and dividing by current liabilities and long term debt. A value above 20% is considered good.

Tangible Equity

Chartable: Yes

Unit: Millions of Dollars

The company’s total net worth or book value minus certain intangible assets that would have little or no value in the event of liquidation.

Total Assets

Chartable: Yes

Unit: Millions of Dollars

The sum of current and long-term assets owned by this company.

Total Debt

Chartable: Yes

Unit: Millions of Dollars

Total Debt is the sum of short-term and long-term debt.

Total Liabilities

Chartable: Yes

Unit: Millions of Dollars

The sum of this company’s liabilities and long-term debt.

Total Liabilities And Equity

Chartable: Yes

Unit: Millions of Dollars

The total of all liabilities and shareholders’ equity.

Total Non-Current Assets

Chartable: Yes

Unit: Millions of Dollars

The total long term assets of the company, expected to be kept for more than a year.

Total Tax Payable

Chartable: Yes

Unit: Millions of Dollars

A liability that reflects the taxes owed to federal, state, and local tax authorities. It is the carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes.

Treasury Stock

Chartable: Yes

Unit: Millions of Dollars

The portion of shares that a company keeps in their own treasury. Treasury stock may have come from a repurchase or buyback from shareholders or it may have never been issued to the public in the first place. These shares don’t pay dividends, have no voting rights, and are not included in shares outstanding calculations.

Working Capital

Chartable: Yes

Unit: Millions of Dollars

This difference between Current Assets and Current Liabilities is the capital used in day-to-day operations.