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