What is CIBUS INC's earnings per share (EPS)?

CIBUS INC (CBUS) reported diluted earnings per share of $-2.78 for fiscal year 2025. This represents a 74.3% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

CIBUS INC Financials

CBUS

Source SEC Filings (10-K/10-Q) Data as of Mar 31, 2026 Currency USD FYE December

This page shows CIBUS INC (CBUS) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 11 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).

Rhea AI CBUS FY2025 2026-05-14

External financing, not product revenue, is still funding the business as R&D and cash burn remain far larger than sales.

The accounting loss was cut roughly in half in the latest year, but that improvement did not produce a comparable cash change. Operating cash flow stayed near -$50.6M while financing inflows reached $46.6M, showing that liquidity is still being maintained mainly by raising capital rather than by commercialization.

FY2025 revenue of $3.6M sat far below R&D expense of $44.2M, so the operating model still looks like research first and commercialization second. SG&A also declined, which suggests recent loss improvement came more from cost trimming and non-cash items than from scale turning sales into self-funding operations.

Current ratio fell below 1.0x and ended at 0.7x, leaving short-term obligations larger than near-term assets. Cash ended the year at $9.9M, and goodwill still makes up most of total assets, so the balance sheet looks larger on paper than the liquid resources available to absorb continued burn.

Financial Health Signals

Financial Health Score 37/100

Scored as: Emerging companies peer group

Scored against emerging companies for FY2025. 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 CIBUS 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.

Cash Runway

R&D Intensity

Revenue Progress

Burn Trend

Balance Sheet

Altman Z-Score Distress

-4.70

CIBUS INC scores -4.70, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($142.0M) relative to total liabilities ($283.2M). 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.

Piotroski F-Score Partial

3/7

CIBUS INC passes 3 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Low Quality

0.40x

For every $1 of reported earnings, CIBUS INC generates $0.40 in operating cash flow (-$50.6M OCF vs -$127.1M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Key Financial Metrics

Export CSV

Earnings & Revenue

Revenue

$3.6M

YoY-14.6%

5Y CAGR-31.3%

10Y CAGR+11.1%

CIBUS INC generated $3.6M in revenue in fiscal year 2025. This represents a decrease of 14.6% from the prior year.

EBITDA

-$91.6M

YoY+63.6%

CIBUS INC's EBITDA was -$91.6M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 63.6% from the prior year.

Net Income

-$127.1M

YoY+49.4%

CIBUS INC reported -$127.1M in net income in fiscal year 2025. This represents an increase of 49.4% from the prior year.

EPS (Diluted)

$-2.78

YoY+74.3%

CIBUS INC earned $-2.78 per diluted share (EPS) in fiscal year 2025. This represents an increase of 74.3% from the prior year.

Cash & Balance Sheet

Free Cash Flow

-$51.2M

YoY+13.1%

CIBUS INC generated -$51.2M in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 13.1% from the prior year.

Cash & Debt

$9.9M

YoY-31.2%

5Y CAGR-10.5%

10Y CAGR-8.7%

CIBUS INC held $9.9M in cash against $93K in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

N/A

Margins & Returns

Gross Margin

N/A

Operating Margin

-2680.1%

YoY+3382.7pp

5Y CAGR-2496.3pp

10Y CAGR-2223.0pp

CIBUS INC's operating margin was -2680.1% in fiscal year 2025, reflecting core business profitability. This is up 3382.7 percentage points from the prior year.

Net Margin

-3492.3%

YoY+2406.1pp

5Y CAGR-3304.3pp

10Y CAGR-3029.3pp

CIBUS INC's net profit margin was -3492.3% in fiscal year 2025, showing the share of revenue converted to profit. This is up 2406.1 percentage points from the prior year.

Return on Equity

-582.2%

YoY-309.4pp

5Y CAGR-460.6pp

10Y CAGR-557.9pp

CIBUS INC's ROE was -582.2% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 309.4 percentage points from the prior year.

Capital Allocation

R&D Spending

$44.2M

YoY-12.4%

5Y CAGR+31.9%

10Y CAGR+31.9%

CIBUS INC invested $44.2M in research and development in fiscal year 2025. This represents a decrease of 12.4% from the prior year.

Share Buybacks

N/A

Capital Expenditures

$578K

YoY-28.5%

5Y CAGR-20.2%

10Y CAGR-1.4%

CIBUS INC invested $578K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents a decrease of 28.5% from the prior year.

CBUS Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$3.6M-14.6%	$4.3M+134.6%	$1.8M+1057.3%	$157K-99.4%	$26.0M+9.0%	$23.9M
Cost of Revenue	N/A	N/A	N/A	$0-100.0%	$28.6M-18.7%	$35.1M
Gross Profit	N/A	N/A	N/A	$157K+106.1%	-$2.6M+77.2%	-$11.3M
R&D Expenses	$44.2M-12.4%	$50.4M+19.0%	$42.4M+266.7%	$11.6M+1.9%	$11.3M+2.3%	$11.1M
SG&A Expenses	$26.9M-12.6%	$30.8M+6.5%	$28.9M+163.5%	$11.0M	N/A	$16.2M
Operating Income	-$97.5M+62.3%	-$258.4M+19.0%	-$318.9M-1325.5%	-$22.4M+23.7%	-$29.3M+33.1%	-$43.8M
Interest Expense	N/A	N/A	N/A	$75K-94.8%	$1.4M-0.3%	$1.4M
Income Tax	$29K0.0%	$29K+825.0%	-$4K	$0	$0	$0
Net Income	-$127.1M+49.4%	-$251.4M+6.1%	-$267.6M-1484.4%	-$16.9M+42.2%	-$29.2M+34.9%	-$44.8M
EPS (Diluted)	$-2.78+74.3%	$-10.83+58.3%	$-25.95-41.3%	$-18.36-2253.8%	$-0.78+40.9%	$-1.32

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Revenue	$1.7M+59.0%	$1.1M+71.9%	$615K-34.1%	$933K-9.8%	$1.0M-14.7%	$1.2M-27.3%	$1.7M+98.9%	$838K
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	$8.7M-7.1%	$9.4M-13.0%	$10.8M-11.8%	$12.2M+3.6%	$11.8M-5.1%	$12.4M-4.3%	$13.0M0.0%	$13.0M
SG&A Expenses	$5.1M-0.9%	$5.1M-2.7%	$5.3M-20.8%	$6.7M-32.5%	$9.9M+44.9%	$6.8M-11.4%	$7.7M-17.6%	$9.3M
Operating Income	-$12.1M+46.3%	-$22.6M-46.2%	-$15.4M+14.0%	-$17.9M+56.8%	-$41.6M-130.6%	-$18.0M+91.0%	-$200.4M-833.0%	-$21.5M
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	$7K+16.7%	$6K+200.0%	-$6K-122.2%	$27K+1250.0%	$2K-66.7%	$6K-53.8%	$13K+425.0%	-$4K
Net Income	-$21.2M+32.2%	-$31.3M-32.9%	-$23.5M+7.2%	-$25.4M+45.9%	-$46.9M-103.0%	-$23.1M+87.2%	-$180.0M-623.3%	-$24.9M
EPS (Diluted)	$-0.33	N/A	$-0.44+27.9%	$-0.61+54.5%	$-1.34	N/A	$-7.63-569.3%	$-1.14

CBUS Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$305.0M-12.9%	$350.1M-35.7%	$544.4M+2328.1%	$22.4M-39.7%	$37.2M-41.3%	$63.3M
Current Assets	$12.1M-28.8%	$16.9M-51.9%	$35.2M+752.4%	$4.1M-72.8%	$15.2M-61.7%	$39.6M
Cash & Equivalents	$9.9M-31.2%	$14.4M-55.9%	$32.7M+854.2%	$3.4M-75.2%	$13.8M-20.1%	$17.3M
Inventory	N/A	N/A	N/A	N/A	$0-100.0%	$1.4M
Accounts Receivable	$503K-51.7%	$1.0M+96.4%	$530K	$0	$0-100.0%	$4.9M
Goodwill	$232.5M-8.3%	$253.5M-41.7%	$434.9M	$0	N/A	N/A
Total Liabilities	$283.2M+12.3%	$252.2M+22.4%	$206.1M+1257.1%	$15.2M-34.1%	$23.1M-12.8%	$26.5M
Current Liabilities	$16.9M-15.2%	$19.9M-6.8%	$21.3M+1183.0%	$1.7M-65.8%	$4.9M-30.1%	$6.9M
Long-Term Debt	$93K-58.8%	$226K-57.8%	$536K	$0	$0-100.0%	$1.5M
Total Equity	$21.8M-76.3%	$92.2M-68.6%	$293.5M+3957.4%	$7.2M-48.8%	$14.1M-61.7%	$36.9M
Retained Earnings	-$858.3M-17.4%	-$731.2M-52.4%	-$479.8M-126.1%	-$212.2M-8.2%	-$196.1M-17.5%	-$166.9M

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Total Assets	$324.2M+6.3%	$305.0M-7.6%	$330.2M-4.6%	$346.2M+3.3%	$335.0M-4.3%	$350.1M-4.8%	$367.9M-33.5%	$553.4M
Current Assets	$33.1M+174.0%	$12.1M-54.0%	$26.2M-34.1%	$39.8M+53.9%	$25.9M+52.7%	$16.9M-46.3%	$31.6M-4.6%	$33.1M
Cash & Equivalents	$30.3M+205.6%	$9.9M-58.5%	$23.9M-34.5%	$36.5M+54.6%	$23.6M+63.4%	$14.4M-49.9%	$28.8M-4.1%	$30.0M
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	$1.7M+238.6%	$503K-16.7%	$604K-36.6%	$953K+0.3%	$950K-8.7%	$1.0M-12.5%	$1.2M+12.5%	$1.1M
Goodwill	$232.5M0.0%	$232.5M0.0%	$232.5M0.0%	$232.5M0.0%	$232.5M-8.3%	$253.5M0.0%	$253.5M-41.7%	$434.9M
Total Liabilities	$288.7M+1.9%	$283.2M+1.8%	$278.2M+2.4%	$271.7M+4.1%	$261.1M+3.5%	$252.2M+2.1%	$247.0M+0.3%	$246.3M
Current Liabilities	$13.9M-17.3%	$16.9M-18.0%	$20.6M-8.3%	$22.4M+6.7%	$21.0M+5.7%	$19.9M-9.3%	$21.9M-24.3%	$29.0M
Long-Term Debt	$73K-21.5%	$93K-19.8%	$116K-17.1%	$140K-22.2%	$180K-20.4%	$226K-22.3%	$291K-20.3%	$365K
Total Equity	$35.5M+62.5%	$21.8M-56.7%	$50.4M-30.1%	$72.1M+2.6%	$70.3M-23.7%	$92.2M-14.8%	$108.1M-60.0%	$270.5M
Retained Earnings	-$879.5M-2.5%	-$858.3M-3.8%	-$827.0M-2.9%	-$803.4M-3.3%	-$778.1M-6.4%	-$731.2M-3.3%	-$708.1M-34.1%	-$528.1M

CBUS Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	-$50.6M+12.8%	-$58.0M-25.6%	-$46.2M-138.6%	-$19.4M-2.9%	-$18.8M+56.9%	-$43.7M
Capital Expenditures	$578K-28.5%	$808K-81.3%	$4.3M+184.3%	$1.5M+205.8%	$497K-72.2%	$1.8M
Free Cash Flow	-$51.2M+13.1%	-$58.9M-16.5%	-$50.5M-142.0%	-$20.9M-8.2%	-$19.3M+57.5%	-$45.5M
Investing Cash Flow	-$578K+28.5%	-$808K-101.5%	$55.1M+3722.4%	-$1.5M-113.6%	$11.2M+183.1%	-$13.5M
Financing Cash Flow	$46.6M+14.9%	$40.6M+99.8%	$20.3M+103.4%	$10.0M+166.9%	$3.7M-75.7%	$15.4M
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Operating Cash Flow	-$11.5M+14.4%	-$13.4M-14.3%	-$11.7M+13.7%	-$13.6M-15.0%	-$11.8M+15.5%	-$14.0M-3.5%	-$13.5M+20.7%	-$17.0M
Capital Expenditures	$115K+33.7%	$86K-20.4%	$108K+16.1%	$93K-68.0%	$291K+419.6%	$56K-84.2%	$355K+110.1%	$169K
Free Cash Flow	-$11.6M+14.1%	-$13.5M-14.0%	-$11.8M+13.5%	-$13.7M-13.0%	-$12.1M+13.8%	-$14.1M-1.3%	-$13.9M+19.4%	-$17.2M
Investing Cash Flow	-$72K+16.3%	-$86K+20.4%	-$108K-16.1%	-$93K+68.0%	-$291K-419.6%	-$56K+84.2%	-$355K-110.1%	-$169K
Financing Cash Flow	$32.0M+7079.0%	-$458K+36.8%	-$725K-102.7%	$26.6M+24.9%	$21.3M+7050.7%	-$306K-102.4%	$12.7M-44.3%	$22.7M
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

CBUS Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	N/A	N/A	N/A	100.0%+109.9pp	-9.9%+37.4pp	-47.3%
Operating Margin	-2680.1%+3382.7pp	-6062.8%+11487.2pp	-17550.0%-3301.6pp	-14248.4%-14135.5pp	-112.9%+70.9pp	-183.8%
Net Margin	-3492.3%+2406.1pp	-5898.4%+8830.7pp	-14729.1%-3970.5pp	-10758.6%-10646.2pp	-112.4%+75.6pp	-188.0%
Return on Equity	-582.2%-309.4pp	-272.8%-181.6pp	-91.2%+142.3pp	-233.5%-26.9pp	-206.6%-85.0pp	-121.6%
Return on Assets	-41.7%+30.1pp	-71.8%-22.6pp	-49.2%+26.2pp	-75.3%+3.2pp	-78.5%-7.7pp	-70.8%
Current Ratio	0.72-0.1	0.85-0.8	1.65-0.8	2.49-0.6	3.13-2.6	5.70
Debt-to-Equity	0.000.0	0.000.0	0.000.0	0.000.0	0.00-0.0	0.04
FCF Margin	-1406.1%-25.3pp	-1380.8%+1400.2pp	-2781.0%+10520.9pp	-13301.9%-13227.6pp	-74.3%+116.3pp	-190.6%

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-721.0%+1414.7pp	-2135.7%+374.6pp	-2510.2%-586.8pp	-1923.5%+2096.9pp	-4020.4%-2533.3pp	-1487.1%+10536.7pp	-12023.8%-9460.3pp	-2563.5%
Net Margin	-1262.5%+1697.4pp	-2959.9%+867.9pp	-3827.8%-1108.4pp	-2719.4%+1815.0pp	-4534.4%-2628.3pp	-1906.1%+8889.8pp	-10795.9%-7826.6pp	-2969.3%
Return on Equity	-59.8%+83.5pp	-143.3%-96.6pp	-46.7%-11.5pp	-35.2%+31.5pp	-66.7%-41.7pp	-25.1%+141.4pp	-166.4%-157.2pp	-9.2%
Return on Assets	-6.6%+3.7pp	-10.3%-3.1pp	-7.1%+0.2pp	-7.3%+6.7pp	-14.0%-7.4pp	-6.6%+42.3pp	-48.9%-44.4pp	-4.5%
Current Ratio	2.37+1.7	0.72-0.6	1.28-0.5	1.78+0.5	1.23+0.4	0.85-0.6	1.44+0.3	1.14
Debt-to-Equity	0.000.0	0.000.0	0.000.0	0.000.0	0.000.0	0.000.0	0.000.0	0.00
FCF Margin	-690.1%+587.6pp	-1277.8%+648.7pp	-1926.5%-458.4pp	-1468.1%-296.1pp	-1172.0%-12.6pp	-1159.3%-327.0pp	-832.3%+1222.2pp	-2054.5%

Note: The current ratio is below 1.0 (0.72), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Similar Companies

CEL-SCI Corp CVM

$21.8M

Igm Biosciences, Inc. IGMS

$76.6M

Adicet Bio Inc ACET

$75.9M

Vivani Medical VANI

$123.3M

Repare Therapeutics Inc. RPTX

$114.2M

Frequently Asked Questions

What is CIBUS INC's annual revenue?

CIBUS INC (CBUS) reported $3.6M in total revenue for fiscal year 2025. This represents a -14.6% 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 CIBUS INC's revenue growing?

CIBUS INC (CBUS) revenue declined by 14.6% year-over-year, from $4.3M to $3.6M in fiscal year 2025.

Is CIBUS INC profitable?

No, CIBUS INC (CBUS) reported a net income of -$127.1M in fiscal year 2025, with a net profit margin of -3492.3%.

What is CIBUS INC's EBITDA?

CIBUS INC (CBUS) had EBITDA of -$91.6M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does CIBUS INC have?

As of fiscal year 2025, CIBUS INC (CBUS) had $9.9M in cash and equivalents against $93K in long-term debt.

What is CIBUS INC's operating margin?

CIBUS INC (CBUS) had an operating margin of -2680.1% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is CIBUS INC's net profit margin?

CIBUS INC (CBUS) had a net profit margin of -3492.3% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is CIBUS INC's return on equity (ROE)?

CIBUS INC (CBUS) has a return on equity of -582.2% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is CIBUS INC's free cash flow?

CIBUS INC (CBUS) generated -$51.2M in free cash flow during fiscal year 2025. This represents a 13.1% 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 CIBUS INC's operating cash flow?

CIBUS INC (CBUS) generated -$50.6M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are CIBUS INC's total assets?

CIBUS INC (CBUS) had $305.0M in total assets as of fiscal year 2025, including both current and long-term assets.

What are CIBUS INC's capital expenditures?

CIBUS INC (CBUS) invested $578K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How much does CIBUS INC spend on research and development?

CIBUS INC (CBUS) invested $44.2M in research and development during fiscal year 2025.

What is CIBUS INC's current ratio?

CIBUS INC (CBUS) had a current ratio of 0.72 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

What is CIBUS INC's debt-to-equity ratio?

CIBUS INC (CBUS) had a debt-to-equity ratio of 0.00 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is CIBUS INC's return on assets (ROA)?

CIBUS INC (CBUS) had a return on assets of -41.7% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is CIBUS INC's cash runway?

Based on fiscal year 2025 data, CIBUS INC (CBUS) had $9.9M in cash against an annual operating cash burn of $50.6M. This gives an estimated cash runway of approximately 2 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.

What is CIBUS INC's Altman Z-Score?

CIBUS INC (CBUS) has an Altman Z-Score of -4.70, 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 CIBUS INC's Piotroski F-Score?

CIBUS INC (CBUS) has a Piotroski F-Score of 3 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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 CIBUS INC's earnings high quality?

CIBUS INC (CBUS) has an earnings quality ratio of 0.40x, considered low quality (accrual-driven). 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.

How financially healthy is CIBUS INC?

CIBUS INC (CBUS) scores 37 out of 100 on our Financial Health Score, indicating weak standing within its emerging companies peer group. The score is a 0-100 composite of six dimensions (Cash Runway, Dilution, R&D Intensity, Revenue Progress, Burn Trend, Balance Sheet), 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.