Balance Sheet
Accounts Payable
Chartable: Yes
Unit: Millions of Dollars
Money owed to suppliers for goods and services purchased on credit, due within one year.
Accounts Payable as a % of Sales
Chartable: Yes
Unit: Percentage
Accounts payable as a percentage of sales. Higher values may indicate the company is taking longer to pay suppliers (which preserves cash but may strain relationships).
Accumulated Depreciation
Chartable: Yes
Unit: Millions of Dollars
The total depreciation expense charged against assets over the company’s history. High accumulated depreciation relative to Gross PP&E may indicate aging assets.
Cash
Chartable: Yes
Unit: Millions of Dollars
Total cash plus short-term investments as of the most recent 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 is the most conservative measure of a company’s liquidity position.
General benchmarks: A ratio of at least 0.5 to 1 is often preferred. A ratio above 1 means the company can pay off all current liabilities with cash alone, but excess cash may also indicate inefficient capital deployment.
Cash & Short‑term %
Chartable: Yes
Unit: Percentage
Cash and short-term investments as a percentage of total assets. Shows the liquidity cushion relative to total company resources.
Cash as a % of Market Cap
Chartable: Yes
Unit: Percentage
Cash and short-term investments as a percent of market capitalization.
Note: 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
An expense that has been incurred and recognized on the income statement but has not actually been paid yet. Current accrued expenses must be paid within the current 12-month period.
Current Assets
Chartable: Yes
Unit: Millions of Dollars
Assets convertible to cash within one year (cash, receivables, inventory). The source of funds for day-to-day operations.
Current Deferred Sales
Chartable: Yes
Unit: Millions of Dollars
Money received in advance for goods or services to be delivered within the next year. Growing deferred revenue is often a positive sign of future demand.
Current Liabilities
Chartable: Yes
Unit: Millions of Dollars
All obligations due within one year (payables, short-term debt). Compare to current assets via the Current Ratio.
Current Ratio
Chartable: Yes
Unit: Ratio
Current assets divided by current liabilities.
General benchmarks: Above 2.0 conservative; 1.5–2.0 healthy; below 1.0 is a red flag.
Days Inventory
Chartable: Yes
Unit: Number
Estimated days to sell current inventory at the current sales rate.
General benchmarks: Varies by industry. Rising days relative to peers may signal excess stock or slowing demand.
Days Sales Outstanding
Chartable: Yes
Unit: Number
Average days to collect payment after a sale.
General benchmarks: Under 45 efficient; 45–60 typical; above 60 may indicate slow-paying customers. Rising trend is a warning.
Debt / Assets (Premium Plus)
Chartable: Yes
Unit: Ratio
Total debt divided by total assets. Under 0.3 conservative; 0.3–0.6 moderate; above 0.6 high reliance on debt.
Debt / Equity
Chartable: Yes
Unit: Ratio
Total debt divided by shareholders’ equity. Measures reliance on borrowed money.
General benchmarks: Under 0.5 conservative; 0.5–1.0 moderate; 1.0–2.0 leveraged; above 2.0 highly leveraged.
Debt / Net Current Assets (Premium Plus)
Chartable: Yes
Unit: Ratio
Total debt divided by net current assets (Current Assets − Current Liabilities). Lower is better.
Equity
Chartable: Yes
Unit: Millions of Dollars
Total assets minus total liabilities, preferred stock, and intangibles. Also called book value or shareholders’ equity — what would theoretically remain for common shareholders after liquidation.
Gross PP&E
Chartable: Yes
Unit: Millions of Dollars
Gross PP&E is the sum of assets that are 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.
How to use it: Compare to Net PP&E to see how much of the asset base has been depreciated.
Intangibles
Chartable: Yes
Unit: Millions of Dollars
Non-monetary assets without physical substance (goodwill, patents, trademarks, customer lists). High intangibles relative to total assets means much of the company’s value cannot be easily liquidated.
Intangibles %
Chartable: Yes
Unit: Percentage
Intangibles as a percentage of total assets. High values mean a large portion of the company’s reported value is in hard-to-value, non-physical assets.
Interest Coverage
Chartable: Yes
Unit: Ratio
EBIT divided by interest expense. Measures ability to service debt.
General benchmarks: Above 5x comfortable; 3–5x adequate; below 2x risky; below 1x cannot cover interest.
Inventory
Chartable: Yes
Unit: Millions of Dollars
The estimated value of unsold goods. Rising inventory faster than sales may indicate weakening demand. Track via the Days Inventory metric.
Inventory %
Chartable: Yes
Unit: Percentage
Inventory as a percentage of current assets. Lower is better — high values may indicate slow-moving stock.
Issuance of Debt
Chartable: Yes
Unit: Millions of Dollars
Total cash inflow from new debt issued.
Issuance of Long Term Debt
Chartable: Yes
Unit: Millions of Dollars
Cash inflow from debt with maturity beyond one year.
Long Term Debt
Chartable: Yes
Unit: Millions of Dollars
All financial obligations with maturities beyond one year. Compare to equity (Debt/Equity) and EBITDA (Net Debt/EBITDA) to gauge leverage.
Long Term Debt / Total Capital
Chartable: Yes
Unit: Ratio
Long-term debt divided by total capital (equity + debt). Under 30% conservative; 30–50% moderate; above 50% debt-heavy.
Net Debt
Chartable: Yes
Unit: Millions of Dollars
Total debt minus cash. Negative net debt means more cash than debt — a sign of financial strength.
Net PP&E
Chartable: Yes
Unit: Millions of Dollars
Net PP&E is the sum of assets that are Property, Plant, or Equipment. These assets are usually critical to the company’s operations and not easily liquidated. The value is net of accumulated depreciation on these assets.
Net Debt / EBITDA (Premium Plus)
Chartable: Yes
Unit: Number
Net debt (total debt minus cash) divided by EBITDA. The most widely used institutional leverage metric, comparable across sectors where debt-to-equity is distorted by accounting differences.
General benchmarks: Below 1.5x indicates conservative financing; 3x or above is considered leveraged; 5x or above is highly leveraged. Negative values occur either when the company holds more cash than debt (favorable) or when EBITDA is negative (unfavorable); negative EBITDA cases are flagged separately.
Net PP&E %
Chartable: Yes
Unit: Percentage
Property, Plant & Equipment as a percentage of total assets. High values indicate a capital-intensive business.
Net Cash as a % of Market Cap
Chartable: Yes
Unit: Percentage
Cash and short-term investments minus total debt, as a percent of market capitalization. Positive values mean net cash; negative means net debt.
Note: 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
Money received for goods or services not expected to be delivered within 12 months. Common for subscription-based and long-term contract businesses.
Non-Current Total Liabilities
Chartable: Yes
Unit: Millions of Dollars
Financial obligations not due within the current fiscal year.
Quick Ratio
Chartable: Yes
Unit: Ratio
(Current Assets − Inventory) / Current Liabilities. Measures ability to meet short-term obligations with liquid assets.
General benchmarks: Above 1.0 is safe; below 1.0 may indicate liquidity risk.
Receivables
Chartable: Yes
Unit: Millions of Dollars
Amounts owed for goods or services delivered but not yet paid. Growing faster than sales can signal collection problems. Track via Days Sales Outstanding.
Receivables %
Chartable: Yes
Unit: Percentage
Receivables as a percentage of current assets. Lower is better — high values may indicate collection issues.
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 cumulative distributions to shareholders either directly (dividends) or indirectly (treasury stock). Negative retained earnings means cumulative losses exceed cumulative profits.
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 ones 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.
General benchmarks: Between −10% and +10% is the safe zone. Results greater than 25% or less than −25% indicate earnings are likely made up of accruals. Accruals that continue across several quarters are a signal for doctored earnings.
Solvency Ratio (Premium Plus)
Chartable: Yes
Unit: Percentage
A measure of whether a company generates enough cash to stay solvent. Calculated by summing net income and depreciation and dividing by current liabilities and long-term debt.
General benchmarks: Above 20% is considered good.
Tangible Equity
Chartable: Yes
Unit: Millions of Dollars
Book value minus intangible assets — a conservative measure of the company’s hard-asset net worth.
Total Assets
Chartable: Yes
Unit: Millions of Dollars
The sum of all current and long-term assets owned by the company.
Total Debt
Chartable: Yes
Unit: Millions of Dollars
Short-term plus long-term debt. Compare to EBITDA or equity for context.
Total Liabilities
Chartable: Yes
Unit: Millions of Dollars
The sum of all current and long-term obligations owed by the company.
Total Liabilities And Equity
Chartable: Yes
Unit: Millions of Dollars
Total of all liabilities plus shareholders’ equity. Should equal Total Assets.
Total Non-Current Assets
Chartable: Yes
Unit: Millions of Dollars
Long-term assets expected to be held for more than one year.
Total Tax Payable
Chartable: Yes
Unit: Millions of Dollars
A liability reflecting 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 its own treasury. Treasury stock may have come from a repurchase or buyback from shareholders, or may have never been issued to the public. 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
Current assets minus current liabilities — the capital for day-to-day operations. Negative working capital is normal for some industries (e.g., grocery chains that collect cash before paying suppliers).