Glossary of published figures
Every figure the site shows is a published observation of one of these definitions. How each rule works is on the methodology page; plain-language terms are in the documentation glossary.
Computed by the core
- Acquisition deployment rate
acquisition_deployment_rate - Acquisitions, net of cash acquired, over FCF before acquisitions: above 100% the balance sheet fed the machine; nothing is estimated.
- Acquisition deployment rate over a CEO era
acquisition_deployment_rate_era - Acquisition deployment rate, 2 years
acquisition_deployment_rate_2y - Acquisition deployment rate, 3 years
acquisition_deployment_rate_3y - Acquisition deployment rate, 5 years
acquisition_deployment_rate_5y - Acquisitions completed in the year (as printed)
acquisitions_completed_count - Adjusted EPS, basic
adjusted_eps_basic - Adjusted net income over the weighted-average basic share count the filing tags; empty where no count is tagged, never derived from net income and EPS. On the share basis of that count, as printed; a † marks a year on an earlier basis than the latest column.
- Adjusted EPS, diluted
adjusted_eps_diluted - Adjusted net income over the weighted-average diluted share count the filing tags; empty where no count is tagged, never derived from net income and EPS. On the share basis of that count, as printed; a † marks a year on an earlier basis than the latest column.
- Adjusted net income
adjusted_net_income - The owners' net income plus the after-tax ledger impacts of normalized EBITA's operating adjustments (items booked below operating profit stay in), every adjustment attributed to the owners and taxed at the filed effective rate, SBC kept as a cost; nothing is estimated.
- Average acquisition multiple paid
average_deal_multiple - Average EV multiple paid, where the filings disclose it.
- Equity attributable to the owners of the parent over the year-end count of shares outstanding, all classes, from the share record: the printed count where its rollforward foots or it ties to a printed total; where the filing prints no outstanding count, the count derived from footed shares in issue less own shares held, labelled derived. A count printed unchanged with no movement is not divided by.
- Capex / revenue
capex_to_revenue - Capital expenditures over revenue, both as filed.
- Capital returned / FCFA2S
capital_returned_to_fcf - Dividends and buybacks (each where the filing presents the line) over FCF available to shareholders: the complement of the acquisition deployment rate.
- Cash conversion as the company defines it
company_cash_conversion - Debt / equity
debt_to_equity - The printed debt lines (as in net debt) over total equity including non-controlling interests; a multiple.
- Debt headroom to cited leverage ceiling
debt_headroom - Deployment runway
deployment_runway_years - Years of acquisition spend covered by debt headroom and cash generation; needs a cited leverage ceiling.
- The weighted-average diluted share count over the prior year's, minus one: dilution above zero, buybacks below. Not computed where the two years' counts sit on different share bases (a registered split between their filings).
- Dividend payout ratio
dividend_payout_ratio - Dividends paid to the company's shareholders, as filed, over the owners' net income.
- EBITDA / cash interest paid
cash_interest_coverage - EBITDA from cited components over the cash interest paid the filing discloses, whichever section books it; a multiple.
- EBITDA from cited components
ebitda_cited_components - Operating profit plus depreciation and amortization from the cited cash-flow lines.
- EBITDA margin (cited components)
ebitda_margin - EBITDA from the cited operating-profit and D&A lines over revenue; management EBITDA is never borrowed.
- FCF after acquisitions
fcf_after_acquisitions - FCF before acquisitions less the cash paid for acquisitions, net of cash acquired, as filed; nothing is estimated.
- FCF before acquisitions less the dividends paid to non-controlling interests, plus interest and dividends received in investing activities, less debt issuance and facility costs, each where the filing presents the line: the cash left for the parent's shareholders before acquisitions, from cited lines only. A company's own FCFA2S (its computed minority share, the IRGA / TSS membership liability revaluation charge) is shown beside it as the company's own measure, never folded in.
- FCF before acquisitions
equity_fcf_before_acquisitions - Operating cash flow less capital expenditures, capitalized software and purchased intangibles where filed, the lease principal, and interest paid where the company books it in financing activities, under its reviewed cash-flow placement policy: cash to every equity holder, non-controlling interests included, never estimated.
- FCF conversion
fcf_conversion - Unlevered FCF before acquisitions over normalized NOPAT, both after tax and before interest: how much of the normalized result became cash before acquisitions; nothing is estimated.
- FCF conversion over a CEO era
fcf_conversion_era - FCF conversion, 2 years
fcf_conversion_2y - FCF conversion, 3 years
fcf_conversion_3y - FCF conversion, 5 years
fcf_conversion_5y - FCF available to shareholders over revenue.
- FCF available to shareholders over the weighted-average diluted share count the filing tags; empty where no count is tagged, never derived from a printed per-share figure. On the share basis of that count, as printed; a † marks a year on an earlier basis than the latest column.
- Free cash flow (operating cash flow less capex)
free_cash_flow - Cash from operations less capital expenditures, from the cited cash-flow lines.
- Gross margin
gross_margin - Gross profit over revenue, where the filing presents a gross-profit subtotal (an income statement by nature has none).
- Input to a company-defined measure (as printed)
company_measure_input - Invested capital added in the year (average, incl. goodwill)
invested_capital_added - Invested capital excl. goodwill (closing)
invested_capital_excluding_goodwill - Invested capital with goodwill removed: the operating view.
- Invested capital incl. goodwill (closing)
invested_capital_including_goodwill - Interest-bearing debt plus total equity minus cash, at year end.
- Leverage as the company defines it
company_leverage - Locations (as printed)
location_count - Locations opened, acquired and closed (as printed)
location_movement - Margin as the company defines it
company_margin - Net debt
net_debt - Interest-bearing debt minus cash, as filed.
- Net debt / EBITDA
net_debt_to_ebitda - Net debt over EBITDA from cited components (Rule 7).
- Net debt incl. lease liabilities
net_debt_incl_leases - Net debt plus the lease liabilities the balance sheet presents outside the printed debt lines, under the company's cited placement policy; equals net debt where the debt lines already carry every lease.
- Net debt incl. leases / EBITDA
net_debt_incl_leases_to_ebitda - Net debt incl. lease liabilities over the same cited EBITDA (Rule 7): the covenant-style view, comparable across IFRS 16 and ASC 842 filers.
- Net margin (owners)
net_margin - The owners' net income over revenue.
- Normalized EBITA
normalized_ebit - Reported operating profit with purchase-accounting artifacts stripped and real costs kept (Rules 1–4).
- Normalized EBITA margin
normalized_ebit_margin - Normalized EBITA over revenue.
- Normalized EBITA over the weighted-average diluted share count the filing prints — consolidated, non-controlling interests included: the whole group's normalized EBITA, never split between the owners and the minorities. Withheld where the minorities take 5% or more of the year's profit, where redeemable minorities are 5% or more of total equity including them, where their share cannot be read, or where an earlier filing printed the year's diluted count differently and no registered split explains it. On the share basis of that count, as printed; a † marks a year on an earlier basis than the latest column.
- The compound annual rate of normalized EBITA per diluted share over five years, from the two published years; not computed where the two years' counts sit on different share bases (a registered split between their filings).
- Normalized EBITDA
normalized_ebitda - EBITDA from the cited operating-profit and depreciation-and-amortization lines plus every ledger adjustment except Rule 1's, whose acquired-intangible amortization already sits inside the filing's D&A line; nothing is estimated.
- Normalized EBITDA after lease payments
normalized_ebitda_after_lease_payments - Normalized EBITDA less the lease principal paid in financing activities (every lease under IFRS 16, the finance leases under ASC 842): the lease-consistent view beside the first, empty where the filing tags no lease-payment line and never estimated.
- Normalized effective tax rate
normalized_effective_tax_rate - Income tax expense over pre-tax income, as filed.
- Normalized NOPAT
normalized_nopat - Normalized EBITA after tax, each adjustment tax-effected by its disclosed or normalized rate.
- Normalized ROIC excluding goodwill
normalized_roic_excluding_goodwill - Normalized NOPAT over average invested capital excluding goodwill (operating view, Rule 6).
- Normalized ROIC including goodwill
normalized_roic_including_goodwill - Normalized NOPAT over average invested capital including goodwill (primary view, Rule 6).
- Operating units (as printed)
operating_unit_count - Organic revenue change (calculated residual)
organic_revenue_change - Revenue less the prior period plus the disclosed pre-acquisition base: the only scope-consistent organic residual, labelled as calculated.
- Pre-acquisition revenue added to the organic base
acquired_revenue_base_addition - The estimated pre-acquisition revenue management adds to the prior-period base of its organic measure.
- Recurring revenue retention (as printed)
revenue_retention_as_printed - Reinvestment rate over a CEO era
reinvestment_rate_era - Reinvestment rate, 1 year
reinvestment_rate_1y - Reinvestment rate, 2 years
reinvestment_rate_2y - Reinvestment rate, 3 years
reinvestment_rate_3y - Reinvestment rate, 5 years
reinvestment_rate_5y - Reported EBITA
reported_ebita - Reported operating profit plus the year's Rule 1 add-back alone (the acquired-intangible amortization): the step between the printed subtotal and normalized EBITA, published for normalized years only and never estimated.
- Reported NOPAT
reported_nopat - Reported operating profit after the normalized tax rate.
- Reported operating margin
reported_operating_margin - Reported operating profit over revenue.
- Reported operating profit
reported_operating_profit - Operating profit exactly as the company reports it.
- Return as the company defines it
company_return - Return on acquisition capital
return_on_acquisition_capital - NOPAT added by acquisitions over cumulative acquisition capital; needs a disclosed cohort.
- Return on assets
return_on_assets - The profit for the year, non-controlling interests included, over average total assets; needs the prior year's balance sheet.
- Return on equity
return_on_equity - The owners' net income over the average of the opening and closing equity attributable to the owners of the parent; needs the prior year's balance sheet.
- Revenue by class (as printed)
revenue_by_class - Revenue CAGR, 10 years
revenue_cagr_10y - The compound annual growth of revenue over ten years, from the two cited revenue lines.
- Revenue CAGR, 3 years
revenue_cagr_3y - The compound annual growth of revenue over three years, from the two cited revenue lines.
- Revenue CAGR, 5 years
revenue_cagr_5y - The compound annual growth of revenue over five years, from the two cited revenue lines.
- Revenue change, acquired
revenue_change_acquired - The acquired revenue the filing prints.
- Revenue change, currency effect
revenue_change_fx - The currency effect on revenue the filing prints.
- Revenue change, divestitures
revenue_change_divestiture - The divested revenue the filing prints.
- Revenue change, organic
revenue_change_organic - The organic revenue change the filing prints.
- Revenue change, reported
revenue_change_reported - The revenue change the filing prints.
- Revenue growth, 1 year
revenue_growth_1y - Revenue over the prior year's revenue, minus one, from the two cited lines in base units; the company's own printed growth is the Rule 5 figure beside it.
- Revenue growth, acquired
revenue_growth_acquired - The acquisition contribution to revenue growth, as printed.
- Revenue growth, currency effect
revenue_growth_fx - The currency effect on revenue growth, as printed.
- Revenue growth, divestitures
revenue_growth_divestiture - The divestiture effect on revenue growth, as printed.
- Revenue growth, organic (management-reported)
revenue_growth_organic - Management's organic growth as printed, always shown with the company's own definition and its assessment (Rule 5).
- Revenue growth, organic at constant currency
revenue_growth_organic_fx_adjusted - Management's organic growth at constant currency, as printed.
- Revenue growth, price
revenue_growth_price - The price contribution to revenue growth, as printed.
- Revenue growth, reported
revenue_growth_reported - Revenue growth as the filing prints it, or from two cited revenue lines when it prints none (labelled).
- Revenue growth, volume
revenue_growth_volume - The volume contribution to revenue growth, as printed.
- ROIIC over a CEO era
roiic_era - ROIIC, 1 year
roiic_1y - ROIIC, 2 years
roiic_2y - ROIIC, 5 years
roiic_5y - Segment margin (as printed)
segment_margin - Segment profit (as printed)
segment_profit - Segment revenue (as printed)
segment_revenue - The shares issued to sellers as acquisition consideration in the year over the opening count of the same printed share rollforward: the dilution paid in shares for acquisitions.
- The year-end count of shares outstanding over the prior year-end's, minus one: issuance above zero, buybacks and cancellations below — the counts book value per share divides by. Not computed where the two counts sit on different share bases.
- Share-based compensation expense over revenue (Rule 3 signal): the kept SBC of the ledger, else the cash-flow add-back line.
- Three-year ROIIC
roiic_3y - Change in normalized NOPAT over change in average invested capital across three years (Rule 6).
- Unlevered FCF before acquisitions
unlevered_fcf_before_acquisitions - FCF before acquisitions plus interest paid after tax at the filed effective rate (a stated method): the cash before interest, empty where no interest-paid line is tagged and never estimated.
Statement lines, as filed
- Accounts payable
bs_accounts_payable - Accounts receivable, net
bs_receivables - Acquisitions, net of cash acquired (outflow, as filed)
cf_acquisitions - Administrative expenses
is_administrative_expense - Amortization of intangible assets
cf_amortization_intangibles - Amortization of intangible assets (income statement, by nature)
is_amortization_intangibles - Capital expenditures (outflow, as filed)
cf_capex - Capitalized software and development expenditures (outflow, as filed)
cf_capitalized_software - Cash and cash equivalents
bs_cash - Cash from financing activities
cf_financing - Cash from investing activities
cf_investing - Cash from operating activities
cf_operating - Cost of revenue
is_cost_of_revenue - Debt issuance and facility costs paid (outflow, as filed)
cf_debt_issuance_costs - Debt issued
cf_debt_issued - Debt repaid (outflow, as filed)
cf_debt_repaid - Debt, current portion
bs_debt_current - Deferred income taxes
cf_deferred_taxes - Deferred revenue, current
bs_deferred_revenue_current - Depreciation
cf_depreciation - Depreciation (income statement, by nature)
is_depreciation - Depreciation and amortization
cf_depreciation_amortization - Dividends paid (outflow, as filed)
cf_dividends - Dividends paid to non-controlling interests (outflow, as filed)
cf_dividends_to_nci - Effect of exchange rates on cash
cf_fx_effect - EPS, basic
is_eps_basic - EPS, diluted
is_eps_diluted - Equity attributable to owners of the parent
bs_equity_parent - Finance costs
is_finance_costs - Finance income
is_finance_income - Finance lease liabilities, current
bs_finance_lease_liabilities_current - Finance lease liabilities, non-current
bs_finance_lease_liabilities_noncurrent - Goodwill
bs_goodwill - Gross profit
is_gross_profit - Income before income taxes
is_pretax_income - Income from continuing operations
is_income_continuing - Income from discontinued operations, net of tax
is_income_discontinued - Income tax expense
is_income_tax - Income taxes paid (outflow, as filed)
cf_taxes_paid - Intangible assets and goodwill
bs_intangibles_and_goodwill - Interest and dividends received, investing activities (as filed)
cf_interest_dividends_received - Interest expense
is_interest_expense - Interest income
is_interest_income - Interest income (expense), net
is_net_interest - Interest paid (outflow, as filed)
cf_interest_paid - Inventories
bs_inventory - Lease liabilities, current (IFRS 16)
bs_lease_liabilities_current - Lease liabilities, non-current (IFRS 16)
bs_lease_liabilities_noncurrent - Lease liability payments (outflow, as filed)
cf_lease_payments - Long-term debt, net of current portion
bs_debt_noncurrent - Net cash from discontinued operations
cf_discontinued_operations - Net change in cash
cf_net_change_cash - Net change in cash before exchange-rate effects
cf_net_change_cash_before_fx - Net income (cash-flow statement)
cf_net_income - Net income attributable to owners of the parent
is_net_income_owners - Non-controlling interests
bs_noncontrolling_interests - Operating expenses (excl. cost of revenue)
is_operating_expenses - Operating lease liabilities, current
bs_operating_lease_liabilities_current - Operating lease liabilities, non-current
bs_operating_lease_liabilities_noncurrent - Other intangible assets, net
bs_intangibles_net - Other non-operating income (expense)
is_other_nonoperating - Other operating expenses
is_other_operating_expense - Other operating income
is_other_operating_income - Proceeds from divestitures
cf_divestitures - Proceeds from issuing shares (inflow, as filed)
cf_equity_issued - Profit for the year (incl. non-controlling interests)
is_net_income - Property, plant and equipment, net
bs_ppe_net - Purchase of intangible assets (outflow, as filed)
cf_purchase_intangibles - Research and development
is_rd - Revenue
revenue - Revenue as filed, continuing operations.
- Revenue, prior period (as printed in the growth disclosure)
revenue_prior_period - Prior-period revenue as the growth disclosure or the income statement prints it.
- Selling expenses
is_selling_expense - Selling, general and administrative
is_sga - Share repurchases (outflow, as filed)
cf_buybacks - Stock-based compensation
cf_sbc - Temporary equity (redeemable non-controlling interests)
bs_temporary_equity - Total assets
bs_total_assets - Total costs and expenses
is_costs_and_expenses - Total current assets
bs_current_assets - Total current liabilities
bs_current_liabilities - Total liabilities
bs_total_liabilities - Total liabilities and equity
bs_liabilities_and_equity - Total non-current assets
bs_noncurrent_assets - Total non-current liabilities
bs_noncurrent_liabilities - Total stockholders' equity
bs_total_equity - Trade and other payables
bs_trade_and_other_payables - Trade and other receivables
bs_trade_and_other_receivables