{
 "creation": "2025-10-15 04:37:23.781661",
 "disabled": 0,
 "docstatus": 0,
 "doctype": "Financial Report Template",
 "idx": 0,
 "modified": "2025-10-15 04:37:23.781661",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Financial Ratios Analysis",
 "owner": "Administrator",
 "report_type": "Custom Financial Statement",
 "rows": [
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 1,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "FINANCIAL RATIOS ANALYSIS",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "RATIO_HEADER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"in\", [\"Cash and Cash Equivalents\", \"Trade Receivables\", \"Other Receivables\", \"Stock Assets\", \"Short-term Investments\", \"Other Current Assets\"]]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Current Assets",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_CURRENT_ASSETS",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Cash and Cash Equivalents\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Cash and Cash Equivalents",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_CASH",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Trade Receivables\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Trade Receivables",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_RECEIVABLES",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Stock Assets\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Inventories",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_INVENTORY",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"in\", [\"Tangible Assets\", \"Intangible Assets\"]]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Fixed Assets",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_FIXED_ASSETS",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"root_type\", \"=\", \"Asset\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Total Assets",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_TOTAL_ASSETS",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"in\", [\"Trade Payables\", \"Other Payables\", \"Short-term Borrowings\", \"Current Tax Liabilities\", \"Short-term Provisions\", \"Other Current Liabilities\"]]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Current Liabilities",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_CURRENT_LIAB",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Trade Payables\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Trade Payables",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_PAYABLES",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Short-term Borrowings\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Short-term Borrowings",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_SHORT_DEBT",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Long-term Borrowings\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Long-term Borrowings",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_LONG_DEBT",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"root_type\", \"=\", \"Liability\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Total Liabilities",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_TOTAL_LIAB",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Closing Balance",
   "bold_text": 0,
   "calculation_formula": "[\"root_type\", \"=\", \"Equity\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Total Equity",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "BS_EQUITY",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Period Movement (Debits - Credits)",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Revenue from Operations\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Revenue",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_REVENUE",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Period Movement (Debits - Credits)",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"in\", [\"Cost of Goods Sold\", \"Other Direct Costs\"]]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Cost of Goods Sold",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_COGS",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_REVENUE + IS_COGS",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Gross Profit",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_GROSS_PROFIT",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Period Movement (Debits - Credits)",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Operating Expenses\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Operating Expenses",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_OPERATING_EXP",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_GROSS_PROFIT + IS_OPERATING_EXP",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "EBIT",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_EBIT",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Period Movement (Debits - Credits)",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Finance Costs\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Interest Expense",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_INTEREST",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "Period Movement (Debits - Credits)",
   "bold_text": 0,
   "calculation_formula": "[\"account_category\", \"=\", \"Tax Expense\"]",
   "color": "",
   "data_source": "Account Data",
   "display_name": "Tax Expense",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_TAX",
   "reverse_sign": 1
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_EBIT + IS_INTEREST",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "EBT",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_EBT",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_EBT + IS_TAX",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Net Income",
   "fieldtype": "",
   "hidden_calculation": 1,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "IS_NET_INCOME",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 1,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "1. LIQUIDITY RATIOS",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "LIQUIDITY_HEADER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "BS_CURRENT_ASSETS / BS_CURRENT_LIAB if BS_CURRENT_LIAB != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Current Ratio (Target: 1.5 - 2.0)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_CURRENT",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_CURRENT_ASSETS - BS_INVENTORY) / BS_CURRENT_LIAB if BS_CURRENT_LIAB != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Quick Ratio / Acid Test (Target: > 1.0)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_QUICK",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "BS_CASH / BS_CURRENT_LIAB if BS_CURRENT_LIAB != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Cash Ratio (Target: > 0.2)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_CASH",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "BS_CURRENT_ASSETS - BS_CURRENT_LIAB",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Net Working Capital (Target: Positive)",
   "fieldtype": "Currency",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_NWC",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_CURRENT_ASSETS - BS_CURRENT_LIAB) / BS_TOTAL_ASSETS if BS_TOTAL_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Working Capital to Total Assets (Target: 0.1 - 0.3)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_WC_TO_ASSETS",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 1,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "2. EFFICIENCY/ACTIVITY RATIOS",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "EFFICIENCY_HEADER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_REVENUE / BS_RECEIVABLES if BS_RECEIVABLES != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Receivables Turnover (times)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_REC_TURNOVER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_RECEIVABLES / IS_REVENUE * 365) if IS_REVENUE != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Days Sales Outstanding (Target: < 45 days)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_DSO",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_COGS / BS_INVENTORY if BS_INVENTORY != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Inventory Turnover (times)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_INV_TURNOVER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_INVENTORY / IS_COGS * 365) if IS_COGS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Days Inventory Outstanding",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_DIO",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_COGS / BS_PAYABLES if BS_PAYABLES != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Payables Turnover (times)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_PAY_TURNOVER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_PAYABLES / IS_COGS * 365) if IS_COGS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Days Payables Outstanding",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_DPO",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "RATIO_DSO + RATIO_DIO - RATIO_DPO",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Cash Conversion Cycle (Target: Lower)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_CCC",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_REVENUE / BS_TOTAL_ASSETS if BS_TOTAL_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Asset Turnover (Target: > 1.0)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_ASSET_TURNOVER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_REVENUE / BS_FIXED_ASSETS if BS_FIXED_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Fixed Asset Turnover",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_FIXED_ASSET_TURNOVER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_REVENUE / RATIO_NWC if RATIO_NWC != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Working Capital Turnover (Target: 3-6x)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_WC_TURNOVER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 1,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "3. LEVERAGE/SOLVENCY RATIOS",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "LEVERAGE_HEADER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_SHORT_DEBT + BS_LONG_DEBT) / BS_EQUITY if BS_EQUITY != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Debt-to-Equity (Target: < 1.0)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_DEBT_TO_EQUITY",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(BS_SHORT_DEBT + BS_LONG_DEBT) / BS_TOTAL_ASSETS if BS_TOTAL_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Debt-to-Assets (Target: < 0.5)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_DEBT_TO_ASSETS",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "BS_EQUITY / BS_TOTAL_ASSETS if BS_TOTAL_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Equity Ratio (Target: > 0.3)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_EQUITY",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "IS_EBIT / IS_INTEREST if IS_INTEREST != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Interest Coverage / Times Interest Earned (Target: > 3.0)",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_INTEREST_COVERAGE",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "BS_TOTAL_ASSETS / BS_EQUITY if BS_EQUITY != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Equity Multiplier",
   "fieldtype": "Float",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_EQUITY_MULT",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 1,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "4. PROFITABILITY RATIOS",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "PROFITABILITY_HEADER",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_GROSS_PROFIT / IS_REVENUE * 100) if IS_REVENUE != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Gross Profit Margin % (Target: 20-50%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_GP_MARGIN",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_EBIT / IS_REVENUE * 100) if IS_REVENUE != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Operating Profit Margin % (Target: > 10%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_OP_MARGIN",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_NET_INCOME / IS_REVENUE * 100) if IS_REVENUE != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Net Profit Margin % (Target: > 5%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_NP_MARGIN",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_NET_INCOME / BS_TOTAL_ASSETS * 100) if BS_TOTAL_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Return on Assets (ROA) % (Target: > 5%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_ROA",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_NET_INCOME / BS_EQUITY * 100) if BS_EQUITY != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Return on Equity (ROE) % (Target: 15-20%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_ROE",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_EBIT / (BS_TOTAL_ASSETS - BS_CURRENT_LIAB) * 100) if (BS_TOTAL_ASSETS - BS_CURRENT_LIAB) != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Return on Capital Employed (ROCE) % (Target: > 15%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 1,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_ROCE",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "(IS_EBIT / BS_TOTAL_ASSETS * 100) if BS_TOTAL_ASSETS != 0 else 0",
   "color": "",
   "data_source": "Calculated Amount",
   "display_name": "Basic Earning Power % (Target: > 10%)",
   "fieldtype": "Percent",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 1,
   "italic_text": 0,
   "reference_code": "RATIO_BEP",
   "reverse_sign": 0
  },
  {
   "advanced_filtering": 0,
   "balance_type": "",
   "bold_text": 0,
   "calculation_formula": "",
   "color": "",
   "data_source": "Blank Line",
   "display_name": "",
   "fieldtype": "",
   "hidden_calculation": 0,
   "hide_when_empty": 0,
   "include_in_charts": 0,
   "indentation_level": 0,
   "italic_text": 0,
   "reference_code": "",
   "reverse_sign": 0
  }
 ],
 "template_name": "Financial Ratios Analysis"
}