General Ledger

Business Metric Name Business Metric Description Related Subject Areas
Gross Margin % Indicates the gross profit expressed as a percentage of revenue. Financials - GL Profitability
Inventory Indicates the inventory on-hand balance for a given period and shows the trend over a period of time. Financials - GL Balance Sheet
Net Working Capital  Calculates the assets currently available to meet short-term financial obligations from the net of total current assets and total current liabilities. Financials - GL Balance Sheet
Days Inventory Outstanding Indicates efficiency by measuring the average number of days the company holds inventory before selling it. Financials - GL Balance Sheet
Current Ratio Indicates liquidity that is calculated by dividing the company's current assets by its current liabilities. Financials - GL Balance Sheet
Inventory Turnover Ratio Measures how often the company is able to sell off its entire inventory in a given year. Financials - GL Balance Sheet, Financials - GL Profitability
Debt to Equity Ratio Represents the capital structure of the company and is calculated as the proportion of debt to the owner's equity. Financials - GL Balance Sheet
Quick Ratio Measures the ability of the organization to quickly convert current assets to cash to meet short-term financial obligations. Financials - GL Balance Sheet
Cash Conversion Cycle Indicates the number of days the company takes to convert its resources into actual cash flows. Financials - GL Balance Sheet
Days Cash in Hand Indicates the number of days the organization can continue to pay its operating expenses with the amount of cash available. Financials - GL Balance Sheet
Fixed Assets Turnover Ratio Indicates the efficiency of the company by comparing the net revenue to the investments in fixed assets, that is, the net of accumulated depreciation. Financials - GL Balance Sheet
EBITDA Margin % Indicates the operating profitability of the company and is measured by dividing the earnings before interest, taxes, depreciation, and amortization (EBITDA) by total revenue. Financials - GL Profitability
AP Turnover (GL) Indicates the efficiency of the company and is calculated by dividing net credit sales by the average accounts receivable for the period. Financials - GL Balance Sheet
Net Income Indicates the final profit amount for the company after removing all the expenses from the revenue. Financials - GL Profitability
AR Turnover Rate Indicates liquidity by determining the company’s ability to pay off its accounts payable by comparing net credit purchases to the account payables. Financials - GL Balance Sheet
Cost of Revenue to Revenue % Measures profitability by calculating the portion of revenue that is used to pay off all the costs directly associated to the revenue being generated. Financials - GL Profitability
Return on Equity Measures profitability by comparing the company's profit to the total amount of shareholder equity reported on the balance sheet. Financials - GL Profitability
Return on Assets Determines how profitable the company is relative to its total assets. Financials - GL Profitability
Total Assets Indicates the aggregate value of all the assets owned by the company which includes current and noncurrent assets. Financials - GL Balance Sheet
Total Liabilities Indicates the aggregate value of all the liabilities owned by the company, including the shareholders' fund, current liabilities, and long term liabilities. Financials - GL Balance Sheet
Revenue Analyzes the top line of business from operations over a period of time on various parameters supported by the general ledger chart of accounts. Financials - GL Profitability
Operating Expense Ratio (OER) Measures operational efficiency of the company by comparing the operating expenses to the operating revenue. Financials - GL Profitability
Opex Analyzes the various expenses a company needs to pay to operate over a period of time. Financials - GL Profitability
Receivables Shows the current receivables outstanding amount and the trend over a period of time. Financials - GL Balance Sheet
Payables Indicates current liabilities to suppliers and other creditors and shows the trend over a period of time. Financials - GL Balance Sheet
Capex Indicates the amount of money a company spends towards capital assets for operating capacity expansion. Financials - GL Balance Sheet
Total Cash Indicates current cash position of the organization and shows the trend over a period of time. Financials - GL Balance Sheet
Gross Income Shows the gross profitability derived from revenue, cost of goods sold, and the trend over a period of time. Financials - GL Profitability
EBITDA Indicates operating performance of the company before adjusting non-cash expenses for depreciation and amortization. Financials - GL Profitability
Cost Of Revenue Indicates the direct cost of elements that attribute to revenue. Financials - GL Profitability
Days Sales Outstanding Displays the days sales outstanding for the organization and shows the trend over a period of time. Financials - GL Balance Sheet
Days Payables Outstanding (GL) Indicates the average number of days an organization takes to pay its dues and invoices to its suppliers or vendors. Financials - GL Balance Sheet
Net Income Margin % Indicates the net income of the business expressed as a percentage of revenue. Financials - GL Profitability
Payroll Cost Shows the total payroll cost for the organization. Financials - GL Profitability
R&D Expenses Shows the activities amount in a period range for other R&D expenses and R&D payroll. Financials - GL Profitability
Sales & Marketing Expenses Shows the activities amount in a period range for Marketing payroll, Sales payroll, other expenses, freight, other sales expenses, and travel and entertainment expenses. Financials - GL Profitability
Operating Profit Shows the value by subtracting cost of revenue and total operating expenses from revenue. Financials - GL Profitability
Operating Margin % Indicates the operating margin percentage expressed as a percentage of operating profit by revenue. Financials - GL Profitability
Depreciation Expenses Shows the activities amount for a period range for depreciation expenses. Financials - GL Profitability
Interest Expense Shows the activities amount for a period range for interest expense. Financials - GL Profitability
Income Tax Expense Shows the activities amount for a period range for income tax expense. Financials - GL Profitability
Current Assets Indicates the sum of cash, inventories, prepaid expenses, other current assets, accounts receivable and deferred cost of goods sold. Financials - GL Balance Sheet
Current Liabilities Indicates the sum of accrued liabilities, short term borrowing, other current liabilities, accounts payable, deferred revenue and tax liabilities. Financials - GL Balance Sheet
Retained Earnings Shows the balance amount for a period range for retained earnings. Financials - GL Balance Sheet
Total Shareholders Funds Indicates the sum of preferred stock, common stock, retained earnings and other equity. Financials - GL Balance Sheet