U.S. GAAP Adjustment (SF.IS.USGAAPAdj) refers to the disclosure by foreign companies using local accounting standards (or International Accounting Standards) to reconcile their local accounting net income with that of U.S. equivalent net income.
Water Operations (SF.IS.WaterOperations) refers to revenue generated from regulated distribution of water through local distribution establishments. Water utility companies may be engaged in water treatment, which is different from water distribution and not regulated. Water Operations (SF.IS.WaterOperations) does not include: Revenue from non-regulated water treatment, which is classified as Other…
[Japanese Market only] Reported Cash from Financing Activities (SF.Notes.CF.ReportedCashFromFinancingActivities) is the company’s total net cash from financing activities As Reported in the financials. This value may differ from the item “Cash from Financing Activities” (SF.CF.CashFromFinancingActivities), which is calculated based on the standardized template, so some fields have moved from the…
[Japanese Market only] Reported Cash from Investing Activities (SF.Notes.CF.ReportedCashFromInvestingActivities) is the company’s total net cash from investing activities As Reported in the financials. This value may differ from the item “Cash from Investing Activities” (SF.CF.CashFromInvestingActivities), which is calculated based on the standardized template, so some fields have moved from the…
[Japanese Market only] Reported Cash from Operating Activities (SF.Notes.CF.ReportedCashFromOperatingActivities) is the company’s total net cash from operating activities As Reported in the financials. This value may differ from the item “Cash from Operating Activities” (SF.CF.CashFromOperatingActivities), which is calculated based on the standardized template, so some fields have moved from the…
Basic EPS After Stock-Based Compensation Expense (SF.Notes.IS.BasicEPSafter_StockBasedCompExp) refers to Net Income After Stock-Based Compensation Expense (SF.Notes.IS.NetIncomeafter_StockBasedCompExp) divided by Basic/Primary Weighted Average Shares.
Diluted EPS After Stock-Based Compensation Expense (SF.Notes.IS.DilutedEPSafter_StockBasedCompExp) refers to Net Income After Stock-Based Compensation Expense (SF.Notes.IS.NetIncomeafter_StockBasedCompExp) plus the Dilution adjustment (SF.IS.DilutionAdj) divided by the Diluted Weighted Average Shares.
Net Income After Stock-Based Compensation Expense (SF.Notes.IS.NetIncomeafter_StockBasedCompExp) refers to as reported net income reduced by pro forma stock compensation which was disclosed historically by companies reporting in the U.S. accounting standards. Net income after stock compensation was historically presented by entities which used the intrinsic value method to measure the…
Pro Forma Stock Compensation Expense (SF.Notes.IS.ProForma_StockCompensationExpense) refers to the employee compensation which is paid in the form of stock options that have not been exercised and are not disclosed in the income statement. Pro forma stock compensation expenses was historically reported by companies using the U.S. GAAP. Entities which used…
