Net Income is the residual profit a company retains after subtracting all expenses, including operating costs, interest, taxes, and non-recurring items, from its total revenue.

Depreciation and Amortization spread the cost of tangible and intangible assets over their useful lives, reflecting how resource value diminishes through use and time.

Deferred Income Tax represents taxes recognized on the income statement that are payable or recoverable in future periods due to temporary differences between accounting and tax treatments.

Stock-Based Compensation represents the expense recognized when a company grants equity awards—such as stock options or restricted stock—to employees, reflecting the cost of aligning employee incentives with shareholder interests.

Change in Working Capital measures the difference in a company’s net working capital (current assets minus current liabilities) between two periods, indicating how operational activities affect liquidity.

Accounts Receivables represent amounts owed to a company by customers for goods or services delivered on credit, reflecting short-term claims that will convert to cash.

Inventory represents the goods a company holds at various stages—raw materials, work in progress, and finished goods—reflecting stock available to generate revenue.

Accounts Payables represent short-term obligations a company owes to its suppliers and vendors for goods and services received on credit, reflecting trade credit used in operations.

Other Working Capital captures changes in current assets and liabilities not included in core working capital components, such as prepaid expenses, accrued liabilities, and other miscellaneous operating items.

Other Non-Cash Items represent revenues and expenses reported on the income statement that do not involve actual cash inflows or outflows during the period, such as impairment losses, stock-based compensation, and deferred taxes.

Net Cash Provided by Operating Activities represents the cash generated from a company’s core business operations, reflecting its ability to generate positive cash flow from regular activities.

Investments in Property, Plant and Equipment (Capital Expenditures) represent cash outflows a company uses to acquire, upgrade, or maintain tangible fixed assets that support long-term operations.

Acquisitions, Net represents the net cash outflow a company incurs when acquiring businesses or subsidiaries, calculated as cash paid less any cash acquired in the transaction.

Purchases of Investments represent cash outflows used to acquire short-term or long-term financial instruments, reflecting a company’s allocation of funds to marketable securities, bonds, or equity stakes.

Sales and Maturities of Investments represent cash inflows from selling marketable securities or from the principal repayment when debt investments reach maturity, reflecting realized returns and liquidity events.

Other Investing Activities capture cash flows from investing transactions not classified under acquisitions, capital expenditures, or investment purchases/sales, such as loans made or repayments received, proceeds from asset sales, and other non‑core investing transactions.

Net Cash Used for Investing Activities represents the net outflow of cash a company spends on investing operations during a period, including capital expenditures, acquisitions, and investment purchases minus cash received from asset sales and maturities.

Debt Repayment represents the cash outflows a company incurs when it pays down principal on its borrowings, reflecting the reduction of outstanding debt obligations.

Common Stock Issued represents the cash or other consideration a company receives when it issues new shares of its common stock, reflecting capital raised from equity financing.

Common Stock Repurchased represents the cash outflows used by a company to buy back its own common shares from the market, reducing the number of outstanding shares.

Dividends Paid represent the cash outflows a company distributes to its shareholders as a return of earnings, reflecting the portion of net income returned to investors.

Other Financing Activities capture cash flows from financing transactions not classified under debt issuance, debt repayment, equity issuance, or dividends, such as lease payments, debt refinancing fees, and other non-core financing activities.

Net Cash Used (or Provided) by Financing Activities represents the net cash inflows and outflows from transactions that change a company's equity and debt structure, such as debt issuance/repayment, equity issuance/repurchases, and dividend payments.

Effect of Foreign Exchange Changes on Cash measures how fluctuations in currency exchange rates alter the cash balances held in foreign currencies when translated into the reporting currency.

Net Change in Cash represents the overall increase or decrease in a company’s cash and cash equivalents during a reporting period, summarizing the combined cash flows from operating, investing, and financing activities.

Cash at End of Period represents the total cash and cash equivalents a company holds at the close of a reporting period, reflecting its liquidity position.

Cash at Beginning of Period represents the total cash and cash equivalents a company held at the start of a reporting period, serving as the opening balance for cash flow analysis.

Operating Cash Flow represents the cash generated from a company’s core business operations, reflecting its ability to generate positive cash flow from regular activities.

Capital Expenditure (CapEx) represents the cash outflows a company incurs to acquire, upgrade, or maintain physical assets such as property, plant, and equipment, supporting long-term operations and growth.