Report types

On Infront Analytics Platform, the ratio calculations flagged with the "Last" label are based on the latest published results. The report type is an important parameter to find out what reporting period is considered as being the latest.

Preliminary vs audited results

Before the audited financial statements are published, a public company will frequently make a preliminary announcement of its results for the year. These unaudited announcements are often incomplete. The final financial report with audited statements is typically published several months after the end of the reporting period.

Report type

In the "Financial statement" view on Infront Analytics Platform, the report type indicates whether financials are preliminary or final.

Depending on the source you select, the preliminary results appear as "CU" or "Preliminary".

Final results appear with the report type "C" or "Final".

A red formatting is applied for periods containing preliminary results to warn that values for some financial items could be missing.

Ratios calculated with preliminary results

Calculating ratios based on preliminary results may be impossible if critical items are missing. When sufficient information is available, "Last" analytics calculations are updated to use preliminary results. Corresponding multiples and ratios should be used with care. The same red formatting is applied on data cells containing derived analytics.