Issuer profile - fundamentals

Fundamentals section provides financial accounts information of a particular company/issuer.

What is income statement?

Income statement or the profit and loss account shows the company’s revenues and expenses during a particular period. Under the income statement you will find the below main figures;

  • Total Revenue
  • Gross Profit
  • Operating profit
  • Pre tax profits (from continued & discontinued)
  • After tax profits (from continued & discontinued)
  • Net profit (from continued & discontinued)

What is balance sheet?

Balance sheet or the statement of financial position provides a snapshot of what a company owns and owes, as well as the amount invested by shareholders. Under the balance sheet you will find the below main figures;

  • Total Assets
  • Total liabilities
  • Net assets
  • Total Equity

What are ratios -  based on IFRS?

Under this section you will find the below financial ratios based on International Financial reporting Standards (IFRS);

  • PE Ratio - The Ratio of a company’s share price at a point in time to per-share earnings.Market Capitalisation divided by Profit/(Loss) for the period after interest exceptionals, taxation, extraordinary items and preference dividends.
  • PEG - Price/Earnings-to-Growth ratio
  • Earnings per Share Growth - The percentage change in normalised earnings per share over the previous 12 month period to the latest year end.
  • Dividend Cover - Measures the number of times that a company can pay dividends to its shareholders.
  • Revenue Per Share - A company’s profits allocated on a per share basis. This figure is as stated by the company.
  • Pre-Tax Profit per Share
  • Operating Margin - Measures what percentage of total revenues is made up by operating income.
  • Return on Capital Employed - Operating Profit as calculated by LSE methodology (and Total Net Return before finance costs and taxation for Investment companies) divided by Capital Employed.
  • Dividend Yield
  • Dividend per Share Growth
  • Net Asset Value per Share (exc. Intangibles)
  • Net Gearing