Methodology

Company identities, submissions, and standardized XBRL facts come from the SEC EDGAR APIs . Risk-free-rate context comes from the U.S. Treasury daily yield-curve feed . There is no paid or unofficial market-price feed.

Candidate tags are ordered and the selected tag stays attached to each value. Common mappings include:

• Revenue: RevenueFromContractWithCustomerExcludingAssessedTax, then Revenues, SalesRevenueNet, or SalesRevenueGoodsNet.
• Operating income: OperatingIncomeLoss.
• Net income: NetIncomeLoss, then ProfitLoss.
• Operating cash flow: NetCashProvidedByUsedInOperatingActivities.
• CapEx: acquisition/addition concepts for property, plant, equipment, or productive assets.
• Cash: CashAndCashEquivalentsAtCarryingValue; broader restricted-cash concepts are not silently substituted.
• Shares outstanding: dei:EntityCommonStockSharesOutstanding.

Missing inputs stay unavailable. An economically broader concept is not treated as identical merely to fill a gap.

Annual duration facts require 10-K/10-K/A, fiscal period FY, and a 300–430 day duration. Comparative facts carrying the current filing’s fiscal labels are separated using their actual period ends; the latest amendment/restatement for the preferred compatible tag wins.

Quarterly duration facts prefer a 60–120 day standalone quarter. If absent, additive Q2 or Q3 values may be calculated from compatible same-start YTD facts. Q4 may be calculated as FY − Q1 − Q2 − Q3. Tag, unit, and fiscal-year compatibility are required, and calculated quarters are marked derived. EPS and weighted-average shares are never period-subtracted because they are not reliably additive.

TTM duration values are the sum of four consecutive fiscal quarters. Point-in-time values use the latest quarter balance. TTM is omitted when four compatible consecutive quarters do not exist.

Free cash flow = operating cash flow − normalized positive CapEx outflow

Margin = applicable profit or FCF ÷ positive revenue

Net debt = total debt − cash and cash equivalents

ROIC proxy = operating income × (1 − capped tax-rate proxy) ÷ (total debt + equity − cash)

The tax-rate proxy is capped between 0% and 35%. Ratios requiring an economically meaningful denominator are omitted when that denominator is zero or negative. “ROIC proxy” is an approximation, not canonical ROIC.

The model starts with TTM FCF when four quarters exist; otherwise it uses latest fiscal-year FCF and labels that fallback. Each of five years has an editable growth assumption.

Forecast FCFₜ = prior-year FCF × (1 + growthₜ)

PV of FCFₜ = forecast FCFₜ ÷ (1 + required return)ᵗ

Terminal value = Year 5 FCF × (1 + terminal growth) ÷ (required return − terminal growth)

Enterprise value = Σ PV of forecast FCF + PV of terminal value

Equity value = enterprise value − net debt

Intrinsic value per share = equity value ÷ diluted shares

Terminal growth must stay below the required return. The default required return uses the latest observed 10Y Treasury yield plus a 5% editable equity-risk premium; it is not presented as market-derived WACC.

The optional current share price remains in local component state and is never identified as SEC data. It enables these transparent comparisons:

Upside / downside = intrinsic value per share ÷ entered price − 1

Approximate market cap = entered price × shares

Approximate enterprise value = market cap + net debt

Price / earnings or FCF = market cap ÷ positive TTM income or FCF

Unknown values render as an em dash, never zero. Charts omit unsupported points. Every metric retains its canonical name, source XBRL tag, unit, filing form, filing date, accession, source link, and reported/derived status. Derived facts also retain their calculation components. Data retrieval time and source observation or filing dates are shown separately.

Methodology version fundamentals-v1.0.0 compares only companies currently covered by the normalized Company Valuation Lab dataset. It is not a ranking of all U.S. public companies. A company needs at least 60% of the twelve defined inputs to receive an overall score; Data Confidence is the percentage of those inputs available and is reported separately.

Inputs use the latest TTM period when four reliable quarters exist, with latest annual values filling metrics such as three-year revenue CAGR that are inherently annual. Each metric is winsorized at the covered set's 5th and 95th percentiles, then converted to a direction-aware percentile score. For debt/FCF and debt/equity, lower is better. For all other inputs, higher is better. An invalid denominator remains missing.

• Growth - 20%: 3Y revenue CAGR and latest revenue growth.
• Profitability - 25%: operating margin, FCF margin, and net margin.
• Cash quality - 20%: positive FCF period ratio, CFO/net income, and FCF/net income.
• Capital efficiency - 20%: the documented ROIC proxy.
• Balance sheet / resilience - 15%: debt/FCF, debt/equity, and current ratio.

Overall score = 20% Growth + 25% Profitability + 20% Cash Quality + 20% Capital Efficiency + 15% Balance Sheet

Within each category, the denominator stays fixed. A missing input contributes no points; it never disappears from the denominator and therefore cannot improve the score. A category with no available inputs receives zero points. The daily ETL recomputes the full ranking snapshot after company refreshes and stores the methodology version, inputs available, component scores, overall score, data confidence, source period, and computed timestamp.

Exchange and SEC SIC filters narrow the displayed benchmark set but do not recalculate scores. This keeps a company's daily score stable and shareable while allowing accurate peer views. SIC is an SEC classification; no GICS classification is claimed. Small coverage sets, heterogeneous accounting, financial institutions, unusual filings, and changes in the covered population can materially affect percentiles.

XBRL practice varies across issuers and time. Amendments can restate history, fiscal calendars differ, and standardized concepts do not remove accounting judgment. Banks, insurers, REITs, development-stage companies, foreign issuers, and companies with unusual filings may not fit industrial-company FCF, leverage, working-capital, or DCF conventions.

Negative FCF is displayed and forecastable, but a perpetual-growth DCF can be economically weak in that state. Sensitivity ranges communicate assumption risk; they do not create precision.

Company Valuation Lab is an educational and analytical tool. Its outputs are not investment, legal, tax, or accounting advice; a recommendation to buy or sell a security; or a substitute for primary-source review and qualified professional judgment.