The financial database includes a comprehensive set of attributes that measure a company’s financial position and performance. All records contain financial attributes, whether they matched to the business database. These attributes are organized into two sections:

1. Core financial - capture the fundamental measures of financial health.
2. Financial attributes - provides additional detail through balance sheet items, ratios, margins, and growth indicators.
   

Core Financial

Represent the primary financial measures that define a company’s health and performance. Together, these measures form the foundation for understanding a company’s overall financial position.

• cash - Liquid assets available for immediate use.
  
• cost_of_revenue - Direct costs of producing and delivering goods or services.
  
• current_assets - Assets expected to be converted to cash, sold, or used within one year.
  
• ebitda - Earnings before interest, taxes, depreciation, and amortization.
  
• gross_profit - Revenue minus cost of revenue.
  
• net_income - Profit after all expenses, taxes, and interest.
  
• operating_expenses - Costs of running daily business operations, excluding cost of revenue.
  
• operating_income - Profit from core operations after operating expenses.
  
• payroll - Total compensation owed to employees.
  
• revenue - Total income from sales of goods or services.
  
• tax_and_interest - Expenses related to income taxes and interest on debt.
  
• total_assets - Sum of all current and non-current assets owned by the company.
  

Financial Attributes

Provide additional depth beyond the core measures to capture balance sheet details, asset adjustments, ratios, per-employee metrics, and growth trends, providing a fuller view of a company’s financial profile.

Balance Sheet Details

• accounts_payable - Amounts owed to suppliers and vendors for goods or services received on credit.
  
• current_liabilities - Obligations due within one year.
  
• long_term_debt - Borrowings and financial obligations due beyond one year.
  
• short_term_debt - Borrowings and financial obligations due within one year.
  
• total_debt - Sum of short-term and long-term borrowings.
  
• shareholders_equity - Residual interest in assets after liabilities are deducted.
  
• total_liabilities_and_equity - Sum of all liabilities and equity.
  
• non_current_assets - Assets not expected to be converted to cash within one year.
  
• non_current_liabilities - Financial obligations due beyond one year.
  
• other_current_assets - Miscellaneous short-term assets not classified elsewhere.
  
• other_current_liabilities - Miscellaneous short-term obligations not classified elsewhere.
  
• other_non_current_assets - Miscellaneous long-term assets not classified elsewhere.
  
• other_non_current_liabilities - Miscellaneous long-term obligations not classified elsewhere.
  
• trade_notes_and_accounts_receivable - Amounts owed by customers through credit sales and trade notes.
  

Asset Details

• buildings_and_other_depreciable_assets - Tangible fixed assets subject to depreciation.
  
• land_value - Value of owned land reported on the balance sheet.
  
• inventories - Goods and materials held for sale or production.
  
• intangible_assets_amortizable - Intangible assets with finite lives, subject to amortization.
  
• depletable_assets - Natural resources consumed over time.
  
• other_investments - Investments not classified as cash equivalents or core holdings.
  
• us_government_obligations - Securities issued or guaranteed by the U.S. government.
  
• tax_exempt_securities - Investments generating income exempt from federal income taxes.
  

Asset Adjustments

• less_accumulated_amortization - Value of intangible assets net of accumulated amortization over their useful life.
  
• less_accumulated_depreciation - Total depreciation recorded against depreciable fixed assets.
  
• less_accumulated_depletion - Total depletion recorded against depletable natural resource assets.
  
• less_allowance_for_bad_debts - Estimated uncollectible portion of accounts receivable.
  

Ratios & Margins

• asset_turnover - Ratio of revenue to total assets.
  
• current_ratio - Ratio of current assets to current liabilities.
  
• quick_ratio - Ratio of liquid current assets to current liabilities.
  
• debt_to_equity_ratio - Ratio of total liabilities to equity.
  
• gross_profit_margin - Ratio of gross profit to revenue.
  
• ebitda_margin - Ratio of EBITDA to revenue.
  
• net_profit_margin - Ratio of net income to revenue.
  
• return_on_assets - Ratio of net income to total assets.
  
• return_on_sales - Ratio of net income to revenue.
  

Per-Employee Measures

• cost_of_revenue_per_employee - Average cost of revenue attributed to each employee.
  
• ebitda_per_employee - Earnings before interest, taxes, depreciation, and amortization.
  
• gross_profit_per_employee - Gross profit allocated per employee.
  
• net_income_per_employee - Net income allocated per employee.
  
• operating_expenses_per_employee - Average operating costs per employee.
  
• operating_income_per_employee - Operating income divided by employee count.
  
• payroll_per_employee - Average payroll expense per employee.
  
• revenue_per_employee - Revenue generated per employee
  
• tax_and_interest_per_employee - Tax and interest obligations allocated per employee.
  
• total_assets_per_employee - Value of total assets relative to employee count.
  

Growth & Other Metrics

• employment_growth_mom - Month-over-month percentage change in total employees.
  
• employment_growth_qoq - Quarter-over-quarter percentage change in total employees.
• employment_growth_monthly_yoy - Year-over-year percentage change in monthly headcount.
• employment_growth_quarterly_yoy - Year-over-year percentage change in quarterly headcount.
• employment_growth_yoy - Year-over-year percentage change in total employees.
• revenue_growth_qoq - Quarter-over-quarter percentage change in revenue.
• revenue_growth_quarterly_yoy - Year-over-year percentage change in quarterly revenue.
• revenue_growth_yoy - Year-over-year percentage change in total revenue.
• credit_score - Numerical rating of a business’s creditworthiness.
  
• loans_from_shareholders - Funds borrowed by the company from its shareholders.
  
• loans_to_shareholders - Funds advanced by the company to its shareholders.
  
• mortgage_and_real_estate_loans - Loans secured by real estate, including mortgages and property financing.
  
• report_date - Date when financial or operational data is reported.