As of 2026-06-30
Semantic layer · Apex Meridian Group

KPI Inventory Example generated dashboard

Every KPI shown across Resora Finance carries a formula, owner, polarity, and certification date. Nothing is hand-authored — numbers derive from the semantic layer below.

11 certified · as of 2026-06-30
Certified metrics
Governed tier — locked semantics, versioned lineage
Metric
Formula
Owner
Polarity
Source accounts
Certified
🔒
Revenue (YTD)
Income statement
SUM(division.revenue) + intercompany_eliminations
Corporate FP&A
Higher is better
4000–4999 Net salesIC-elim 4999-IC
2026-06-30
🔒
Gross Profit (YTD)
Income statement
Revenue − (SUM(division.cogs) + intercompany_eliminations.cogs)
Corporate FP&A
Higher is better
4000–49995000–5299 COGS
2026-06-30
🔒
Gross Margin %
Income statement
Gross Profit / Revenue
Corporate FP&A
Higher is better
Derived
2026-06-30
🔒
EBITDA (YTD)
Income statement
SUM(division.ebitda) + intercompany_eliminations.ebitda
Corporate FP&A
Higher is better
4000–59996000–6899 Opex (excl. D&A)
2026-06-30
🔒
EBITDA Margin %
Income statement
EBITDA / Revenue
Corporate FP&A
Higher is better
Derived
2026-06-30
🔒
Operating Income (YTD)
Income statement
EBITDA − Depreciation & Amortization
Controllership
Higher is better
6900–6999 D&A
2026-06-30
🔒
Net Income (YTD)
Income statement
Operating Income − Interest − Tax
Controllership
Higher is better
7000–7099 Interest7500–7599 Tax
2026-06-30
🔒
Diluted EPS (YTD)
Capital
Net Income / diluted_shares_outstanding
Investor Relations
Higher is better
Equity — share count register
2026-06-30
🔒
Free Cash Flow (YTD)
Cash flow
Net Income + D&A − ΔNWC − Capex
Treasury
Higher is better
Cash flow statement
2026-06-30
🔒
Ending Cash
Balance sheet
Opening cash + YTD FCF + financing activity
Treasury
Higher is better
1000–1099 Cash & equivalents
2026-06-30
🔒
Net Working Capital
Balance sheet
AR + Inventory − AP
Treasury
Lower is better
1200 AR1400 Inventory2100 AP
2026-06-30
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