Reference Library
Financial Metrics
Definitions, formulas, and calculation methodology for 71 metrics across 10 categories. Every number traced to its XBRL tag in the original SEC filing.
Liquidity Ratios
Can the company cover its near-term obligations? Current ratio, quick ratio, cash ratio, and working capital metrics measure short-term solvency using balance sheet data from SEC 10-K and 10-Q filings.
Leverage and Debt Ratios
How much debt is the company carrying relative to earnings and equity? Debt-to-equity, interest coverage, net debt-to-EBITDA, and the Altman Z-Score quantify financial leverage and solvency risk.
Efficiency and Turnover Ratios
How effectively does management convert assets and working capital into revenue? Asset turnover, inventory days, receivables days, days payable outstanding, and the cash conversion cycle measure operational efficiency.
Per-Share Metrics
How much value is the business generating per common share? Diluted EPS, free cash flow per share, operating cash flow per share, and dividends per share translate company-level results into per-share terms.
Margin Metrics
How much of each revenue dollar flows down to profit? Gross margin, operating margin, net margin, and pretax margin reveal the profitability structure of the income statement — all from as-filed SEC data.
Growth Metrics
How fast is the business compounding its top and bottom lines? Year-over-year growth rates for revenue, net income, EPS, retained earnings, and total assets track the pace of business expansion.
Returns and Profitability
How efficiently does management deploy capital? Return on invested capital (ROIC), return on equity (ROE), and return on assets (ROA) are the primary measures of capital allocation quality.
Valuation Metrics
How much is the market paying for the business? P/E, EV/EBITDA, EV/EBIT, price-to-book, price-to-sales, free cash flow yield, and dividend yield connect market price to underlying fundamentals.
Calculated Values
Derived metrics built from multiple SEC line items. Free cash flow, net debt, invested capital, adjusted net income, and stock-based compensation are computed directly from XBRL-tagged source data.
Remaining Metrics
Supplementary balance sheet and equity metrics: average total assets, average shareholders' equity, retained earnings to equity, treasury stock ratios, and average working capital accounts.
Data Source
Every metric traced to its XBRL tag
GeminIQ sources financial data directly from SEC EDGAR 10-K and 10-Q filings. Each metric definition page lists the exact XBRL tags used — so you can verify any result against the original filing in under 30 seconds. No third-party aggregator, no normalisation layer.