Glossary

What each figure on CompanyScope means, what unit it is in, and which XBRL concepts we read it from.

Revenue: The total amount a company earned from selling goods and services in the period, before any costs are subtracted. Sometimes called sales or the “top line.”
Unit: USD, for a fiscal year or quarter. XBRL concepts used, in priority order: Revenues RevenueFromContractWithCustomerExcludingAssessedTax RevenueFromContractWithCustomerIncludingAssessedTax SalesRevenueNet SalesRevenueGoodsNet RevenuesNetOfInterestExpense TotalRevenuesAndOtherIncome
Gross profit: Revenue minus the direct cost of producing what was sold (cost of goods sold or cost of revenue). Many service companies, banks and insurers do not report it.
Unit: USD, for a fiscal year. XBRL concepts used, in priority order: GrossProfit
Operating income: Profit from the company's core operations: revenue minus operating costs such as cost of sales, research and development, and selling, general and administrative expenses — before interest and income taxes.
Unit: USD, for a fiscal year. XBRL concepts used, in priority order: OperatingIncomeLoss
Net income: The “bottom line”: profit after every expense, interest, tax and one-time item. A negative number is a net loss. We use the figure attributable to the parent company's shareholders where it is reported.
Unit: USD, for a fiscal year. XBRL concepts used, in priority order: NetIncomeLoss ProfitLoss NetIncomeLossAvailableToCommonStockholdersBasic
Diluted earnings per share (EPS): Net income available to common shareholders divided by the weighted-average number of shares, including shares that could be created from options, warrants and convertible securities.
Unit: USD per share, for a fiscal year. XBRL concepts used, in priority order: EarningsPerShareDiluted
Operating cash flow: Cash generated (or used) by day-to-day business operations, from the cash flow statement. Unlike net income it excludes non-cash items such as depreciation and stock-based compensation.
Unit: USD, for a fiscal year. XBRL concepts used, in priority order: NetCashProvidedByUsedInOperatingActivities NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Capital expenditures: Cash spent buying or building property, plant and equipment. Shown as a positive number, as companies report it. Free cash flow on our pages is operating cash flow minus this figure.
Unit: USD, for a fiscal year. XBRL concepts used, in priority order: PaymentsToAcquirePropertyPlantAndEquipment
Total assets: Everything the company owns or controls that has measurable value — cash, receivables, inventory, property, investments, goodwill — on the balance-sheet date.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: Assets
Current assets: Assets expected to turn into cash within a year, such as cash, short-term investments, receivables and inventory.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: AssetsCurrent
Cash and cash equivalents: Cash on hand plus very short-term, highly liquid investments. Where a company only reports the figure including restricted cash, we use that.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: CashAndCashEquivalentsAtCarryingValue CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents Cash
Total liabilities: Everything the company owes: debt, payables, deferred revenue, lease obligations and other obligations. Some companies do not report a single total; then the cell is blank.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: Liabilities
Current liabilities: Obligations due within a year.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: LiabilitiesCurrent
Long-term debt: Borrowings due after more than a year. When a company does not separate out the non-current portion, the figure may include the current portion.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: LongTermDebtNoncurrent LongTermDebt
Shareholders' equity: Assets minus liabilities: the book value belonging to shareholders. It can be negative when buybacks or losses exceed the capital invested.
Unit: USD, at fiscal year end. XBRL concepts used, in priority order: StockholdersEquity StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Fiscal year: The 12-month period a company uses for its annual report. Many do not use the calendar year — Apple's ends in late September, Walmart's at the end of January. We label each year by the month it ended.
CIK: Central Index Key: the permanent number the SEC assigns to each filer. Unlike a ticker, it never changes.
XBRL: eXtensible Business Reporting Language: the machine-readable tagging companies apply to the numbers in their SEC filings. Each number is tagged with a standard concept (like “Revenues”), a unit and a period.
Accession number: The unique ID the SEC gives each filing, in the form 0000320193-24-000123. Our “Reported in” links use it to open the exact filing.
Compound annual growth rate (CAGR): The steady yearly growth rate that would take a value from its starting level to its ending level over the period. We compute it from the first and last fiscal years shown, using actual elapsed time.
Restatement: A correction or recast of previously reported figures, for example after an accounting change or acquisition. We always show the value from the most recent filing that reported a given period.