Guideline Company
Quarterly Data Field Definitions
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Morningstar Data Copyright Fundamental Data Provided by Morningstar, Inc. © 2009 Morningstar, Inc. All Rights Reserved. The information contained herein: (1) is proprietary to Morningstar; (2) may not be copied or distributed; and (3) is not warranted to be accurate, complete or timely. Neither Morningstar nor its content providers are responsible for any damages or losses arising from any use of this information. Past performance is no guarantee of future results. General Information Short Company Name The name of the company as given on the latest annual report. Maximum of 30 characters. Fiscal Quarter End Year and month of the fiscal quarter end. Format is yyyy/mm. Fiscal Quarter Number of the fiscal quarter (1 through 4). Ticker The company’s ticker symbol on the primary exchange where the security is traded. Stock Exchange The primary U.S. exchange that the security trades on. Reported as an abbreviation.
SIC The company’s primary Standard Industrial Classification System (SIC) code. NAICS The company’s primary North American Industry Classification System (NAICS) code. State The state or province where the company’s headquarters are located. Reported as a two letter postal code. Census Region The region where the company’s headquarters are located, as defined by the United States Census Bureau. See Definitions of Geographic Areas. Census Division The division where the company’s headquarters are located, as defined by the United States Census Bureau. See Definitions of Geographic Areas. Other Area Other geographic area, in addition to the United States Census Bureau’s regions and divisions, where the company’s headquarters are located. See Definitions of Geographic Areas. Long Company Name The name of the company as given on the latest annual report. Maximum of 100 characters. Business Summary Brief summary of the company’s business. Maximum of 50 characters. Business Description Description of the company’s business. Maximum of 256 characters. Balance Sheet Cash on hand. Typical accounts include:
Amounts owed to the company, net of any provision for bad debts. Typical accounts include:
Merchandise bought for resale, or supplies and raw materials purchased for use in revenue producing operations. Other Current Assets Plug value calculated using the following formula: = Total Current Assets - Cash & Equivalents - Receivables - Inventories Total assets convertible into cash within a relatively short period of time, usually one year. Gross Fixed Assets Original purchase price of the fixed assets. Accumulated Depreciation & Depletion Accumulated Depreciation is the accumulated amount of wear and tear or obsolescence charged against the fixed assets of a company. Accumulated Depletion is a reserve set up to compensate for the reduction in value of a natural resource as it is exhausted or depleted. Assets that are of a relatively permanent nature and are not intended for resale, such as property, plant and equipment. Stated as cost minus accumulated depreciation and amortization. Assets that are neither physical nor financial in nature but have value to the company, net of accumulated amortization. Typical accounts include:
Other Non-Current Assets Plug value calculated using the following formula: = Total Non-Current Assets - Net Fixed Assets - Intangibles Total amount of long-term assets, including Net Fixed Assets, Intangibles, and any other non-current assets. Total amount of current and non-current assets. Amounts owed to suppliers for goods or services purchased on credit that must be paid within 12 months. Typical accounts include:
Borrowings, both principal and interest, that must be paid in the near future (usually one year). Typical accounts include:
Other Current Liabilities Plug value calculated using the following formula: = Total Current Liabilities - Accounts Payable - Short-Term Debt Total liabilities that must be repaid with a relatively short period of time, usually one year. Borrowings due more than one year after the date of the balance sheet. Typical accounts include:
Other Non-Current Liabilities Plug value calculated using the following formula: = Total Non-Current Liabilities - Long-Term Debt Total amount of long-term liabilities, including Long-Term Debt and any other non-current liabilities. Total amount of current and non-current liabilities. Shareholders equity attributed to preferred stock. Shareholders equity attributed to common stock. Generally consists of the following items:
Preferred Stock plus Common Stock. Total Liabilities & Equity Total Liabilities plus Total Equity. Income Statement Net sales and any other revenues from the main operations of the business, or those amounts labeled as operating revenues. Does not include dividends, interest income or nonoperating income and is reported after any adjustments. For financial institutions, Operating Revenue equals interest income plus non-interest income. Total of all revenues as reported by the company. Amount is a subtotal and does not figure into the balancing of the income statement. For most non-financial companies, especially those in the tobacco, liquor, and firearm industries, Adjustments to Revenue typically includes taxes, particularly excise taxes, which the company collects on behalf of the government. For financial institutions, Adjustments to Revenue includes all expenses other than interest expense and income taxes. Expenses directly associated with the production of goods or services, such as material and overhead, excluding depreciation, depletion, amortization, and selling, general and administrative expenses. Typical accounts include:
When the depreciation figures on the Income Statement and Cash Flow Statement differ, Cost of Goods Sold is adjusted as follows:
Operating Profit Adjustment Plug value calculated using the following formula: = Operating Profit - Adjustments to Revenue - Cost of Goods Sold - Operating Profit Operating Revenue less Adjustments to Revenue less Cost of Goods Sold less any other relevant expenses or adjustments not otherwise accounted for. Costs of research aimed at discovering new facts, natural laws, or phenomena without regard to the immediate commercial application to which the results may be applied. Also includes costs of research toward more specific goals, such as product improvement or the improvement of production processes and techniques. Development costs are associated with turning research results into commercial applications. Typical accounts include:
Selling, General & Administrative All salaries, indirect production, marketing and general corporation expenses, including advertising. Typical accounts include:
EBITDA Adjustment Plug value calculated using the following formula: = Operating Profit - Research & Development - Selling, General & Administrative - EBITDA Earnings Before Interest, Taxes, Depreciation & Amortization. Operating Profit less Research & Development less Selling, General & Administrative less any other relevant expenses or adjustments not otherwise accounted for. Depreciation represents the reduction in the value of fixed assets due to wear, age, or obsolescence. Amortization applies to leased property, intangibles, and goodwill. Also includes depletion. Please Note: The amount reported here is taken from the company’s Cash Flow Statement. Operating Income Adjustment Plug value calculated using the following formula: = EBITDA - Depreciation & Amortization - Operating Income EBITDA less Depreciation & Amortization less any other relevant expenses or adjustments not otherwise accounted for. Income generated from interest-bearing deposits or accounts. Earnings from stock ownership in other companies; can be a loss or gain. Any income or expense which does not readily fit into any previously defined categories; a residual account into which miscellaneous non-operating revenues and expenses are netted. Typical accounts include:
Earnings or losses that are either infrequent or unusual. EBIT Adjustment Plug value calculated using the following formula: = Operating Income + Other Income (Loss) + Special Income (Loss) - EBIT Earnings Before Interest and Taxes. Income after depreciation, adjusted for interest income, other income, net of any special income or charges, but before subtracting interest expense and taxes. Fixed interest expenses net of capitalized interest. Also includes dividends on preferred stock of unconsolidated subsidiaries, if any. Earnings Before Taxes. EBIT less interest expense, but before subtracting income taxes. Taxes on income, net of any investment tax credits. Other Operating Charges Plug value calculated using the following formula: = Pretax Income - Income Taxes - Net Income from Continuing Operations Net Income from Continuing Operations Income before preferred dividends, extraordinary gains and losses, income from cumulative effects of accounting change, non-recurring items, income from tax loss carryforward, and other gains and losses. Net Income from Discontinued Operations Income from operations sold or discontinued during the accounting period. Does not include extraordinary gains and losses. Net Income from Total Operations Income from total operations, continuing and discontinued, after taxes and minority interest and before extraordinary gains and losses. Other Gains (Losses) Plug value calculated using the following formula: = Total Net Income - Net Income from Total Operations Net Income from Total Operations plus all other income or charges (extraordinary, accounting changes, tax loss carryforward, and other gains and losses). TTM Income Statement Sum of the last four quarters of Operating Revenue. Sum of the last four quarters of Total Revenues. Sum of the last four quarters of Adjustments to Revenue. Sum of the last four quarters of Cost of Goods Sold. TTM Operating Profit Adjustment Plug value calculated using the following formula:
Sum of the last four quarters of Operating Profit. Sum of the last four quarters of Research & Development. TTM Selling, General & Administrative Sum of the last four quarters of Selling, General & Administrative. TTM EBITDA Adjustment Plug value calculated using the following formula:
Sum of the last four quarters of EBITDA. TTM Depreciation & Amortization Sum of the last four quarters of Depreciation & Amortization. TTM Operating Income Adjustment Plug value calculated using the following formula: = TTM EBITDA - TTM Depreciation & Amortization - TTM Operating Income Sum of the last four quarters of Operating Income. Sum of the last four quarters of Other Income (Loss). Sum of the last four quarters of Special Income (Loss). TTM EBIT Adjustment Plug value calculated using the following formula: = TTM Operating Income + TTM Other Income (Loss) + TTM Special Income (Loss) - TTM EBIT Sum of the last four quarters of EBIT. TTM Interest Expense Sum of the last four quarters of Interest Expense. Sum of the last four quarters of Pretax Income. Sum of the last four quarters of Income Taxes. TTM Other Operating Charges Plug value calculated using the following formula: = TTM Pretax Income - TTM Income Taxes - TTM Net Income from Continuing Operations TTM Net Income from Continuing Operations Sum of the last four quarters of Net Income from Continuing Operations. TTM Net Income from Discontinued Operations Sum of the last four quarters of Net Income from Discontinued Operations. TTM Net Income from Total Operations Sum of the last four quarters of Net Income from Total Operations. TTM Other Gains (Losses) Plug value calculated using the following formula: = TTM Total Net Income - TTM Net Income from Total Operations Sum of the last four quarters of Total Net Income. Cash Flow TTM Cash Flow Last four quarters of Net Income from Total Operations minus preferred dividends plus Depreciation & Amortization. YTD Cash from Continuing Operations Year-to-date cash from ongoing business operations. YTD Cash from Discontinued Operations Year-to-date cash from operations sold or discontinued. YTD Cash from Operations Year-to-date cash from all operations, continuing and discontinued. YTD Capital Investment Year-to-date net cash from sales and investments in property, plant, and equipment. Quarter-to-Quarter Growth Operating Revenue - 1 Yr Growth Growth in Operating Revenue since the same quarter of the previous fiscal year. Operating Revenue - 3 Yr Growth Growth in Operating Revenue since the same quarter three fiscal years ago. Operating Revenue - 5 Yr Growth Growth in Operating Revenue since the same quarter five fiscal years ago. Total Revenues - 1 Yr Growth Growth in Total Revenues since the same quarter of the previous fiscal year. Total Revenues - 3 Yr Growth Growth in Total Revenues since the same quarter three fiscal years ago. Total Revenues - 5 Yr Growth Growth in Total Revenues since the same quarter five fiscal years ago. Operating Profit - 1 Yr Growth Growth in Operating Profit since the same quarter of the previous fiscal year. Operating Profit - 3 Yr Growth Growth in Operating Profit since the same quarter three fiscal years ago. Operating Profit - 5 Yr Growth Growth in Operating Profit since the same quarter five fiscal years ago. EBITDA - 1 Yr Growth Growth in EBITDA since the same quarter of the previous fiscal year. EBITDA - 3 Yr Growth Growth in EBITDA since the same quarter three fiscal years ago. EBITDA - 5 Yr Growth Growth in EBITDA since the same quarter five fiscal years ago. EBIT - 1 Yr Growth Growth in EBIT since the same quarter of the previous fiscal year. EBIT - 3 Yr Growth Growth in EBIT since the same quarter three fiscal years ago. EBIT - 5 Yr Growth Growth in EBIT since the same quarter five fiscal years ago. Operating Income - 1 Yr Growth Growth in Operating Income since the same quarter of the previous fiscal year. Operating Income - 3 Yr Growth Growth in Operating Income since the same quarter three fiscal years ago. Operating Income - 5 Yr Growth Growth in Operating Income since the same quarter five fiscal years ago. Total Net Income - 1 Yr Growth Growth in Total Net Income since the same quarter of the previous fiscal year. Total Net Income - 3 Yr Growth Growth in Total Net Income since the same quarter three fiscal years ago. Total Net Income - 5 Yr Growth Growth in Total Net Income since the same quarter five fiscal years ago. Cash from Continuing Operations - 1 Yr Growth Growth in Cash from Continuing Operations since the same quarter of the previous fiscal year. Cash from Continuing Operations - 3 Yr Growth Growth in Cash from Continuing Operations over since the same quarter three fiscal years ago. Cash from Continuing Operations - 5 Yr Growth Growth in Cash from Continuing Operations over since the same quarter five fiscal years ago. Cash from Operations - 1 Yr Growth Growth in Cash from Operations since the same quarter of the previous fiscal year. Cash from Operations - 3 Yr Growth Growth in Cash from Operations since the same quarter three fiscal years ago. Cash from Operations - 5 Yr Growth Growth in Cash from Operations since the same quarter five fiscal years ago. Capital Investment - 1 Yr Growth Growth in Capital Investment since the same quarter of the previous fiscal year. Capital Investment - 3 Yr Growth Growth in Capital Investment since the same quarter three fiscal years ago. Capital Investment - 5 Yr Growth Growth in Capital Investment since the same quarter five fiscal years ago. Trailing Twelve Month (TTM) Growth TTM Operating Revenue - 1 Yr Growth Growth in TTM Operating Revenue since the same four quarters one year ago. TTM Operating Revenue - 3 Yr Growth Growth in TTM Operating Revenue since the same four quarters three years ago. TTM Operating Revenue - 5 Yr Growth Growth in TTM Operating Revenue since the same four quarters five years ago. TTM Total Revenues - 1 Yr Growth Growth in TTM Total Revenues since the same four quarters one year ago. TTM Total Revenues - 3 Yr Growth Growth in TTM Total Revenues since the same four quarters three years ago. TTM Total Revenues - 5 Yr Growth Growth in TTM Total Revenues since the same four quarters five years ago. TTM Operating Profit - 1 Yr Growth Growth in TTM Operating Profit since the same four quarters one year ago. TTM Operating Profit - 3 Yr Growth Growth in TTM Operating Profit since the same four quarters three years ago. TTM Operating Profit - 5 Yr Growth Growth in TTM Operating Profit since the same four quarters five years ago. TTM EBITDA - 1 Yr Growth Growth in TTM EBITDA since the same four quarters one year ago. TTM EBITDA - 3 Yr Growth Growth in TTM EBITDA since the same four quarters three years ago. TTM EBITDA - 5 Yr Growth Growth in TTM EBITDA since the same four quarters five years ago. TTM EBIT - 1 Yr Growth Growth in TTM EBIT since the same four quarters one year ago. TTM EBIT - 3 Yr Growth Growth in TTM EBIT since the same four quarters three years ago. TTM EBIT - 5 Yr Growth Growth in TTM EBIT since the same four quarters five years ago. TTM Operating Income - 1 Yr Growth Growth in TTM Operating Income since the same four quarters one year ago. TTM Operating Income - 3 Yr Growth Growth in TTM Operating Income since the same four quarters three years ago. TTM Operating Income - 5 Yr Growth Growth in TTM Operating Income since the same four quarters five years ago. TTM Total Net Income - 1 Yr Growth Growth in TTM Total Net Income since the same four quarters one year ago. TTM Total Net Income - 3 Yr Growth Growth in TTM Total Net Income since the same four quarters three years ago. TTM Total Net Income - 5 Yr Growth Growth in TTM Total Net Income since the same four quarters five years ago. Profitability Trailing twelve month earnings from total operations, excluding extraordinary items, divided by common stock equity, expressed as a percentage: = (TTM Net Income from Total Operations / Common Stock) x 100 ROE - 5 Yr Avg Average Return on Equity over the last five years. Trailing twelve month earnings from total operations, excluding extraordinary items, divided by total assets, expressed as a percentage: = (TTM Net Income from Total Operations / Total Assets) x 100 ROA - 5 Yr Avg Average Return on Assets over the last five years. Trailing twelve month revenue divided by average total assets: = TTM Operating Revenue / ((Previous Year Total Assets + Current Year Total Assets ) / 2) Asset Turnover - 5 Yr Avg Average Asset Turnover over the last five years. Trailing twelve month cost of goods sold divided by average inventories: = TTM Cost of Goods Sold / ((Previous Year Inventories + Current Year Inventories) / 2) Inventory Turnover - 5 Yr Avg Average Inventory Turnover over the last five years. Operating revenue minus cost of goods sold, divided by operating revenue, on a trailing twelve month basis, expressed as a percentage: = ((TTM Operating Revenue - TTM Cost of Goods Sold) / TTM Operating Revenue) x 100 Gross Profit Margin - 5 Yr Avg Average Gross Profit Margin over the last five years. Pretax income divided by operating revenue, on a trailing twelve month basis, expressed as a percentage: = (TTM Pretax Income / TTM Operating Revenue) x 100 Pre-Tax Profit Margin - 5 Yr Avg Average Pre-Tax Profit Margin over the last five years. Income from operations divided by operating revenue, on a trailing twelve month basis, expressed as a percentage. = (TTM Net Income from Total Operations / TTM Operating Revenue) x 100 Net Profit Margin - 5 Yr Avg Average Net Profit Margin over the last five years. Valuation Ratios Price / TTM Earnings Fiscal quarter closing price divided by trailing twelve month earnings per share from total operations (not including extraordinary items). Price / TTM Earnings - 5 Yr Avg Average Price / Earnings over the last five years. P / E Growth Growth in Price / Earnings since the same quarter of the previous fiscal year: = (Current PE – PE One Year Ago) / PE One Year Ago P / E Growth - 5 Yr Avg Average P / E Growth over the last five years. Price / TTM Revenue Closing share price on the last trading day of the fiscal year divided by trailing twelve month revenue per share. Price / TTM Revenue - 5 Yr Avg Average Price / Revenue over the last five years. Price / TTM Cash Flow Closing share price on the last trading day of the fiscal year divided by trailing twelve month cash flow per share. Price / TTM Cash Flow - 5 Yr Avg Average Price / Cash Flow over the last five years. Price / Equity Closing share price on the last trading day of the fiscal year divided by the book value per share. Price / Equity - 5 Yr Avg Average Price / Equity over the last five years. Debt / Equity Short-term debt plus long-term debt divided by common equity. Debt / Equity - 5 Yr Avg Average Debt / Equity over the last five years.
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