FUNDAMENTAL ANALYSIS

Income Statement Metrics

Revenue & Gross Profit

Metric	Tooltip
Revenue	The total amount a company earns from selling its products or services before expenses are deducted. It shows the overall size of the business.
Revenue Growth (YoY)	Shows how much revenue has increased or decreased compared with the same period a year earlier. Consistent growth usually signals expanding demand or business activity.
Cost of Revenue	The direct costs required to produce or deliver the products and services a company sells. Lower costs relative to revenue generally leave more room for profit.
Gross Profit	Revenue remaining after subtracting the direct costs of producing goods or services. It shows how much money is left to cover operating expenses and generate profit.
Gross Margin	The percentage of revenue left after direct production or service costs are deducted. A higher margin generally means the company keeps more from each dollar of sales.

Operating Expenses & Operating Profit

Metric	Tooltip
Selling, General & Administrative (SG&A)	Expenses related to running and selling the business, such as marketing, offices, management and administration. Rapidly rising SG&A can reduce profitability.
Research & Development (R&D)	Money spent developing new products, technologies or services. For innovative companies, R&D can be an important investment in future growth.
Total Operating Expenses	The total expenses required to operate the business beyond the direct cost of its products or services. It shows how much the company spends to keep the business running.
Operating Income	Profit generated from the company's core business after operating expenses are deducted. It excludes items such as interest and taxes.
Operating Margin	Operating income expressed as a percentage of revenue. It shows how efficiently the core business converts sales into operating profit.

Non-Operating, Taxes & Net Income

Metric	Tooltip
Total Non-Operating Income (Expense)	Income and expenses that do not come directly from the company's core operations. Examples can include interest income, investment gains or other financial items.
Pretax Income	Profit remaining before income taxes are deducted. It shows how profitable the company is before the effect of taxation.
Provision for Income Taxes	The amount of income tax expense recognized by the company for the period. It reduces pretax income to arrive at net income.
Effective Tax Rate	The actual percentage of pretax income that the company records as income tax expense. It can differ from the official tax rate because of deductions, international operations or one-time items.
Net Income	The profit remaining after all expenses, interest and taxes have been deducted. It represents the company's final accounting profit for the period.
Net Income to Common	The portion of net income attributable to common shareholders. This amount is generally used when calculating earnings per common share.
Net Income Growth (YoY)	Shows how much net income has increased or decreased compared with the same period a year earlier. It helps reveal whether the company's bottom-line profitability is improving.
Profit Margin	The percentage of revenue that remains as net income after all expenses. A 20% margin means the company keeps about $20 of profit from every $100 of revenue.

Shares & EPS

Metric	Tooltip
Shares Outstanding (Basic)	The weighted-average number of common shares used to calculate basic earnings per share. It excludes potential dilution from options and similar securities.
Shares Outstanding (Diluted)	The share count after including potential dilution from options, convertible securities and similar instruments. It provides a more conservative view of ownership per share.
Shares Change (YoY)	Shows how the company's share count has changed compared with a year earlier. A decline often reflects buybacks, while an increase can indicate dilution.
EPS (Basic)	Net income attributable to common shareholders divided by the basic share count. It shows how much accounting profit is earned for each common share.
EPS (Diluted)	Earnings per share after accounting for potential dilution. Investors often prefer it because it gives a more conservative picture of profit per share.
EPS Growth (YoY)	Shows how earnings per share have changed compared with the same period a year earlier. Rising EPS means more profit is being generated for each share.

EBIT & EBITDA

Metric	Tooltip
EBITDA	Earnings before interest, taxes, depreciation and amortization. It is commonly used to compare operating performance before financing and major non-cash accounting expenses.
EBITDA Margin	EBITDA expressed as a percentage of revenue. It shows how much operating profitability the company generates before interest, taxes, depreciation and amortization.
EBIT	Earnings before interest and taxes. It measures operating profitability while still reflecting depreciation and amortization expenses.
EBIT Margin	EBIT expressed as a percentage of revenue. It shows how efficiently sales are converted into operating profit before interest and taxes.

Cash Flow & Dividends

Metric	Tooltip
Free Cash Flow (FCF)	Cash left from operations after capital expenditures are deducted. It can be used for debt repayment, dividends, buybacks, acquisitions or further investment.
Free Cash Flow Growth (YoY)	Shows how free cash flow has changed compared with the same period a year earlier. Growing FCF generally means the company is producing more usable cash.
Free Cash Flow Per Share	Free cash flow divided by the number of shares outstanding. It shows how much free cash generation corresponds to each share.
FCF Margin	Free cash flow expressed as a percentage of revenue. It shows how much of each dollar of sales ultimately becomes free cash.
Dividends Per Share (DPS)	The amount of dividends paid for each share during a given period. It shows how much cash shareholders receive directly from the company.
Dividend Growth (YoY)	Shows how the dividend per share has changed compared with a year earlier. Consistent growth can indicate increasing capacity to return cash to shareholders.