BARK, Inc. (BARK) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 15, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q1 FY2027, filed Aug 6, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the BARK SEC filings page.
BARK, Inc. (BARK) reported $370.8M in revenue over the twelve months to Jun 30, 2026, down 21.2% from the prior twelve months. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 7 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
BARK is operating with a smaller balance sheet and no long-term debt, but weaker sales expose fixed costs and cash generation.
From FY25 to FY26, revenue fell18.5% ; gross margin changed little, ending at61.3% . SG&A fell by$30.5M , less than the$89.3M revenue decline, pointing to weaker fixed-cost absorption rather than deteriorating product-level economics.
Operating cash flow deteriorated by
With no long-term debt, total assets fell from
Financial Health Signals
Scored against operating companies for FY2026. Each of the six dimensions is a percentile rank within that peer group; the overall is their average, with missing dimensions counted as zero out of six. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →
Health score ≠ stock price. This rates the quality of BARK, Inc.'s business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
BARK, Inc. has an operating margin of -10.2%, meaning the company loses $10 on every $100 of revenue. This results in a profitability score of 33/100. This is down from -7.3% the prior year.
BARK, Inc.'s revenue declined 18.5% year-over-year, from $484.2M to $394.8M. This contraction results in a growth score of 9/100.
BARK, Inc. carries a low D/E ratio of 0.00, meaning only $0.00 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 90/100, indicating a strong balance sheet with room for future borrowing.
BARK, Inc.'s current ratio of 1.86 indicates adequate short-term liquidity, earning a score of 55/100. The company can meet its near-term obligations, though with limited headroom.
BARK, Inc.'s operations used $23.2M of cash, and capex of $3.4M added to the outflow, for a free cash flow shortfall of $26.6M. This results in a cash flow score of 17/100.
BARK, Inc. posts a -54.2% return on equity (ROE), meaning it loses $54 for every $100 of shareholders' equity. This results in a returns score of 29/100. This is down from -33.0% the prior year.
BARK, Inc. scores -1.08, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($70.8M) relative to total liabilities ($98.0M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.
Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.
BARK, Inc. passes 4 of 9 financial strength tests. 1 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.
BARK, Inc. reported a net loss of $39.0M while operations used $23.2M of cash. With neither figure positive, the ratio between the two carries no quality signal.
BARK, Inc. reported an operating loss of $40.2M against $1.9M in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.
Key Financial Metrics
Earnings & Revenue
BARK, Inc. generated $78.8M in revenue in Q1 2027. This represents a decrease of 23.4% from the same quarter a year earlier. Against the prior quarter it is down 9.0%.
BARK, Inc.'s EBITDA was $1.9M in Q1 2027, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 132.2% from the same quarter a year earlier. Against the prior quarter it is up 118.3%.
BARK, Inc. reported $745K in net income in Q1 2027. This represents an increase of 110.6% from the same quarter a year earlier. Against the prior quarter it is up 105.9%.
Cash & Balance Sheet
BARK, Inc. recorded an outflow of $3.7M in free cash flow in Q1 2027, representing a cash shortfall after capex. This represents an increase of 40.6% from the same quarter a year earlier. Against the prior quarter it is down 77.0%.
BARK, Inc. held $16.1M in cash as of Q1 2027; long-term debt is not reported for that period.
Not reported for Q1 2027.
Margins & Returns
BARK, Inc.'s gross margin was 72.7% in Q1 2027, indicating the percentage of revenue retained after direct costs. This is up 10.5 percentage points from the same quarter a year earlier. Against the prior quarter it is up 10.0 percentage points.
BARK, Inc.'s operating margin was 0.1% in Q1 2027, reflecting core business profitability. This is up 8.2 percentage points from the same quarter a year earlier. Against the prior quarter it is up 14.1 percentage points.
BARK, Inc.'s net profit margin was 0.9% in Q1 2027, showing the share of revenue converted to profit. This is up 7.8 percentage points from the same quarter a year earlier. Against the prior quarter it is up 15.6 percentage points.
BARK, Inc.'s ROE was 1.0% in Q1 2027, measuring profit generated per dollar of shareholder equity. This is up 8.5 percentage points from the same quarter a year earlier. Against the prior quarter it is up 18.6 percentage points.
Capital Allocation
BARK, Inc. spent $233K on share buybacks in Q1 2027, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 86.8% from the same quarter a year earlier.
BARK, Inc. invested $111K in capex in Q1 2027, funding long-term assets and infrastructure. This represents a decrease of 84.3% from the same quarter a year earlier. Against the prior quarter it is down 84.4%.
Not reported for Q1 2027.
BARK Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Revenue | $78.8M-23.4% | $86.6M-25.0% | $98.4M-22.1% | $107.0M-15.2% | $102.9M-11.5% | $115.4M-5.0% | $126.4M+1.1% | $126.1M+2.5% |
| Cost of Revenue | $21.5M-44.6% | $32.3M-23.3% | $36.9M-21.8% | $45.0M-10.0% | $38.8M-9.7% | $42.1M-7.1% | $47.2M-1.3% | $50.0M+5.5% |
| Gross Profit | $57.3M-10.5% | $54.3M-26.0% | $61.6M-22.3% | $62.0M-18.6% | $64.1M-12.5% | $73.3M-3.8% | $79.3M+2.6% | $76.1M+0.6% |
| SG&A Expenses | $47.8M-16.6% | $53.9M-14.0% | $54.5M-15.1% | $57.2M-9.4% | $57.3M-9.7% | $62.7M-2.0% | $64.1M-3.0% | $63.1M-8.4% |
| Operating Income | $66K+100.8% | -$12.2M-84.2% | -$9.0M+26.6% | -$10.7M-87.1% | -$8.4M+21.1% | -$6.6M-2.6% | -$12.2M+12.3% | -$5.7M+48.7% |
| EBITDA | $1.9M+132.2% | -$10.3M-172.2% | -$6.9M+27.8% | -$8.1M-178.8% | -$5.8M+24.4% | -$3.8M-37.6% | -$9.5M+13.4% | -$2.9M+63.9% |
| Interest Expense | $0-100.0% | $217K-77.4% | $393K-30.9% | $590K+5.5% | $700K-1.5% | $961K-66.2% | $569K-36.9% | $559K-59.1% |
| Income Tax | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Net Income | $745K+110.6% | -$12.7M-108.7% | -$8.6M+24.9% | -$10.7M-102.8% | -$7.0M+30.0% | -$6.1M-23.8% | -$11.5M-13.9% | -$5.3M+49.1% |
| EPS (Basic) | $0.08+109.6% | -$4.42-10950.0% | -$0.05+28.6% | -$0.06-100.0% | -$0.83-1283.3% | -$0.04-33.3% | -$0.07-16.7% | -$0.03+50.0% |
| EPS (Diluted) | $0.08 | -$4.42 | -$0.05+28.6% | -$0.06-100.0% | -$0.83 | -$0.04-33.3% | -$0.07-16.7% | -$0.03+50.0% |
| Diluted Shares (Avg) | 9M | N/A | 172M-1.8% | 171M-2.5% | 8M | N/A | 176M0.0% | 175M-1.1% |
Not reported in any period shown, so not listed: R&D Expenses.
BARK Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $168.6M-35.1% | $170.0M-34.8% | $188.7M-35.4% | $248.0M-17.8% | $260.0M-9.7% | $260.6M-12.7% | $292.2M-8.9% | $301.6M-18.3% |
| Current Assets | $123.3M-38.8% | $121.7M-39.6% | $137.9M-39.9% | $193.9M-16.3% | $201.7M-5.0% | $201.6M-9.1% | $229.4M-4.7% | $231.6M-19.2% |
| Cash & Equivalents | $16.1M-81.0% | $19.3M-79.5% | $21.7M-81.2% | $63.4M-45.0% | $84.7M-28.1% | $94.0M-25.1% | $115.3M-12.2% | $115.2M-28.2% |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | $72.4M-26.2% | $75.5M-14.3% | $91.4M+1.1% | $101.0M+14.2% | $98.1M+22.0% | $88.1M+4.7% | $90.4M-8.2% | $88.4M-19.2% |
| Accounts Receivable | $20.4M+174.6% | $12.3M+29.7% | $12.1M+6.2% | $16.9M+0.1% | $7.4M+5.1% | $9.5M+23.4% | $11.4M+76.8% | $16.9M+36.4% |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $92.4M-44.4% | $98.0M-39.2% | $107.4M-40.0% | $161.5M-9.3% | $166.0M+3.9% | $161.1M+1.2% | $179.2M+1.6% | $178.0M-18.4% |
| Current Liabilities | $60.9M-53.3% | $65.4M-47.3% | $74.4M-47.1% | $127.3M+32.8% | $130.5M+70.1% | $124.0M+64.3% | $140.5M+54.5% | $95.9M+11.5% |
| Non-Current Liabilities | $31.4M-11.4% | $32.6M-12.1% | $33.1M-14.4% | $34.2M-58.3% | $35.5M-57.2% | $37.1M-55.7% | $38.6M-54.7% | $82.1M-37.8% |
| Long-Term Debt | N/A | $0 | $0 | N/A | N/A | $0-100.0% | $0-100.0% | $40.1M-50.8% |
| Total Equity | $76.2M-18.9% | $72.0M-27.6% | $81.2M-28.1% | $86.5M-30.0% | $94.0M-26.6% | $99.5M-28.6% | $113.0M-21.7% | $123.6M-18.1% |
| Retained Earnings | -$418.2M-8.1% | -$418.9M-10.3% | -$406.2M-8.7% | -$397.5M-9.7% | -$386.8M-8.4% | -$379.8M-9.5% | -$373.7M-9.3% | -$362.2M-9.2% |
Not reported in any period shown, so not listed: Goodwill.
BARK Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$3.5M+34.9% | -$1.4M+86.8% | $1.7M+223.1% | -$18.1M-751.6% | -$5.4M-403.6% | -$10.3M-880.7% | -$1.4M-109.2% | $2.8M-1.8% |
| Depreciation & Amortization | $1.8M-28.0% | $1.9M-32.9% | $2.1M-22.6% | $2.6M-7.7% | $2.5M-12.5% | $2.8M-23.3% | $2.7M-8.6% | $2.8M-8.9% |
| Stock-Based Compensation | $2.8M-22.2% | N/A | $3.6M-7.8% | $3.7M+25.7% | $3.6M+22.2% | N/A | $3.9M+7.7% | $3.0M-19.8% |
| Capital Expenditures | $111K-84.3% | $713K-58.8% | $143K-75.2% | $1.9M+2.4% | $708K-65.3% | $1.7M-18.9% | $577K-67.3% | $1.8M-7.8% |
| Free Cash Flow | -$3.7M+40.6% | -$2.1M+82.8% | $1.6M+179.6% | -$19.9M-2162.7% | -$6.1M-2349.4% | -$12.0M-277.2% | -$2.0M-114.8% | $966K+11.8% |
| Investing Cash Flow | -$111K+84.3% | -$713K+58.8% | -$143K+75.2% | -$1.9M-2.4% | -$708K+65.3% | -$1.7M+18.9% | -$577K+67.3% | -$1.8M+7.8% |
| Financing Cash Flow | $756K+135.5% | $53K+100.5% | -$43.0M-1357.1% | -$634K+70.9% | -$2.1M+50.5% | -$10.4M-305.3% | -$3.0M+93.0% | -$2.2M+50.9% |
| Share Buybacks | $233K-86.8% | $0-100.0% | $0-100.0% | $0-100.0% | $1.8M-58.7% | $10.5M+398.0% | $2.8M | $898K-78.2% |
Not reported in any period shown, so not listed: Dividends Paid.
BARK Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 72.7%+10.5pp | 62.7%-0.9pp | 62.5%-0.2pp | 57.9%-2.4pp | 62.3%-0.8pp | 63.6%+0.8pp | 62.7%+0.9pp | 60.4%-1.1pp |
| Operating Margin | 0.1%+8.2pp | -14.1%-8.3pp | -9.1%+0.5pp | -10.0%-5.4pp | -8.1%+1.0pp | -5.7%-0.4pp | -9.7%+1.5pp | -4.5%+4.5pp |
| Net Margin | 0.9%+7.8pp | -14.6%-9.4pp | -8.8%+0.3pp | -10.0%-5.8pp | -6.8%+1.8pp | -5.3%-1.2pp | -9.1%-1.0pp | -4.2%+4.2pp |
| Return on Equity | 1.0%+8.5pp | -17.6%-11.5pp | -10.6%-0.5pp | -12.3%-8.1pp | -7.5%+0.4pp | -6.1%-2.6pp | -10.2%-3.2pp | -4.3%+2.6pp |
| Return on Assets | 0.4%+3.1pp | -7.4%-5.1pp | -4.6%-0.6pp | -4.3%-2.5pp | -2.7%+0.8pp | -2.3%-0.7pp | -3.9%-0.8pp | -1.8%+1.0pp |
| Current Ratio | 2.02+0.5x | 1.86+0.2x | 1.85+0.2x | 1.52-0.9x | 1.55-1.2x | 1.63-1.3x | 1.63-1.0x | 2.42-0.9x |
| Debt-to-Equity | 1.21-0.6x | 0.000.0x | 0.000.0x | 1.87+1.5x | 1.77+1.5x | 0.00-0.3x | 0.00-0.3x | 0.32-0.2x |
| Asset Turnover | 0.47+0.1x | 0.51+0.1x | 0.52+0.1x | 0.430.0x | 0.400.0x | 0.440.0x | 0.430.0x | 0.42+0.1x |
| FCF Margin | -4.6%+1.3pp | -2.4%+8.0pp | 1.6%+3.1pp | -18.6%-19.4pp | -6.0%-5.8pp | -10.4%-7.8pp | -1.6%-12.2pp | 0.8%+0.1pp |
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| BARK, Inc. BARK | FY2026 | $394.8M | -$39.0M | -9.9% | $70.8M | 39/100 |
| Sportsman's Warehouse Holdings, Inc. SPWH | FY2025 | $1.2B | -$50.1M | -4.1% | $41.9M | 21/100 |
| OneWater Marine Inc. ONEW | FY2025 | $1.9B | -$114.6M | -6.1% | $146.7M | 29/100 |
| GROW GENERATION CORP GRWG | FY2025 | $161.7M | -$24.0M | -14.9% | $86.0M | 38/100 |
| Leslie's, Inc. LESL | FY2025 | $1.2B | -$237.0M | -19.1% | $955K | 20/100 |
| Barnes & Noble Education, Inc BNED | FY2026 | $1.7B | $16.9M | 1.0% | $434.0M | 40/100 |
Where BARK, Inc. Ranks
Frequently Asked Questions
What is BARK, Inc.'s annual revenue?
BARK, Inc. (BARK) reported $394.8M in total revenue for fiscal year 2026. This represents a -18.5% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is BARK, Inc.'s revenue growing?
BARK, Inc. (BARK) revenue declined by 18.5% year-over-year, from $484.2M to $394.8M in fiscal year 2026.
Is BARK, Inc. profitable?
No, BARK, Inc. (BARK) reported a net income of -$39.0M in fiscal year 2026, with a net profit margin of -9.9%.
What is BARK, Inc.'s EBITDA?
BARK, Inc. (BARK) had EBITDA of -$31.1M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization.
How much debt does BARK, Inc. have?
As of fiscal year 2026, BARK, Inc. (BARK) had $19.3M in cash and equivalents against $0 in long-term debt.
What is BARK, Inc.'s gross margin?
BARK, Inc. (BARK) had a gross margin of 61.3% in fiscal year 2026, indicating the percentage of revenue retained after direct costs of goods sold.
What is BARK, Inc.'s operating margin?
BARK, Inc. (BARK) had an operating margin of -10.2% in fiscal year 2026, reflecting the profitability of core business operations before interest and taxes.
What is BARK, Inc.'s net profit margin?
BARK, Inc. (BARK) had a net profit margin of -9.9% in fiscal year 2026, representing the share of revenue converted into profit after all expenses.
What is BARK, Inc.'s return on equity (ROE)?
BARK, Inc. (BARK) has a return on equity of -54.2% for fiscal year 2026, measuring how efficiently the company generates profit from shareholder equity.
What is BARK, Inc.'s free cash flow?
BARK, Inc. (BARK) recorded an outflow of $26.6M in free cash flow during fiscal year 2026. This represents a -100.8% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is BARK, Inc.'s operating cash flow?
BARK, Inc. (BARK) recorded an outflow of $23.2M in operating cash flow during fiscal year 2026, representing cash used by core business activities.
What are BARK, Inc.'s total assets?
BARK, Inc. (BARK) had $170.0M in total assets as of fiscal year 2026, including both current and long-term assets.
What are BARK, Inc.'s capital expenditures?
BARK, Inc. (BARK) invested $3.4M in capital expenditures during fiscal year 2026, funding long-term assets and infrastructure.
What is BARK, Inc.'s current ratio?
BARK, Inc. (BARK) had a current ratio of 1.86 as of fiscal year 2026, which is generally considered healthy.
What is BARK, Inc.'s debt-to-equity ratio?
BARK, Inc. (BARK) had a debt-to-equity ratio of 0.00 as of fiscal year 2026, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is BARK, Inc.'s return on assets (ROA)?
BARK, Inc. (BARK) had a return on assets of -22.9% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.
What is BARK, Inc.'s P/E ratio?
BARK, Inc. (BARK) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (trailing 12 months to June 30, 2026). The market capitalization is $70.8M as of Oct 15, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is BARK, Inc.'s price-to-sales ratio?
BARK, Inc. (BARK) trades at 0.2x sales, its market capitalization divided by revenue of $370.8M revenue, trailing 12 months to June 30, 2026. The market capitalization is $70.8M as of Oct 15, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
How does BARK, Inc.'s liquidity compare with its operating cash outflow?
At the end of fiscal year 2026, BARK, Inc. (BARK) held $19.3M in cash, cash equivalents and investments, and reported an operating cash outflow of $23.2M over that year. Dividing the one by the other, the reported balance equals about 10 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.
What is BARK, Inc.'s Altman Z-Score?
BARK, Inc. (BARK) has an Altman Z-Score of -1.08, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is BARK, Inc.'s Piotroski F-Score?
BARK, Inc. (BARK) has a Piotroski F-Score of 4 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are BARK, Inc.'s earnings high quality?
BARK, Inc. (BARK) reported a net loss of $39.0M while operations used $23.2M of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Can BARK, Inc. cover its interest payments?
BARK, Inc. (BARK) reported an operating loss of $40.2M against $1.9M in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.
How financially healthy is BARK, Inc.?
BARK, Inc. (BARK) scores 39 out of 100 on our Financial Health Score, indicating weak standing within its operating companies peer group. The score is a 0-100 composite of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.