Northern Oil and Gas, Inc. (NOG) 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 21, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 7, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the NOG SEC filings page.
Northern Oil and Gas, Inc. (NOG) reported $1.9B in revenue over the twelve months to Jun 30, 2026, down 25.6% from the prior twelve months. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 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).
Northern Oil and Gas generates substantial operating cash, while costs below gross profit have sharply reduced earnings since FY2023.
By FY2025, operating cash flow was$1.5B while net income was only$39M , a far wider cash-to-profit gap than in FY2023. This means the earnings collapse did not translate one-for-one into operating cash deterioration, pointing to substantial non-cash or reconciliation items between accounting profit and cash generation.
Gross margin remained broadly stable across FY2024-FY2025, but operating margin fell from
Debt-to-equity rose from 0.9x in FY2023 to 1.1x in FY2025, while the current ratio moved above 1.0x; near-term coverage improved even as the capital structure became more debt-dependent. FY2025 operating cash flow of
Financial Health Signals
Scored against energy companies for FY2025. Each of the six dimensions is a percentile rank within that peer group, and the overall is the average of the dimensions that can be computed: here 5 of 6, with the others left out rather than counted as zero. 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 Northern Oil and Gas, 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.
Northern Oil and Gas, Inc. has an operating margin of 9.9%, meaning the company retains $10 of operating profit per $100 of revenue. This strong profitability earns a score of 66/100, reflecting efficient cost management and pricing power. This is down from 37.6% the prior year.
Northern Oil and Gas, Inc.'s revenue grew 11.2% year-over-year to $2.5B, a solid pace of expansion. This earns a growth score of 64/100.
Northern Oil and Gas, Inc. has a moderate D/E ratio of 1.13. This balance of debt and equity financing earns a leverage score of 42/100.
Northern Oil and Gas, Inc.'s current ratio of 1.09 indicates adequate short-term liquidity, earning a score of 38/100. The company can meet its near-term obligations, though with limited headroom.
Not available for Northern Oil and Gas, Inc., so it is left out of the overall score, which averages the 5 of 6 dimensions that can be computed.
Northern Oil and Gas, Inc. earns a strong 1.8% return on equity (ROE), meaning it generates $2 of profit for every $100 of shareholders' equity. This efficient capital use earns a returns score of 70/100. This is down from 22.4% the prior year.
Northern Oil and Gas, Inc. scores 1.28, below the 1.81 distress threshold. 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.
Northern Oil and Gas, Inc. passes 7 of 9 financial strength tests. 3 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.
Northern Oil and Gas, Inc. reported $38.8M of net income while generating $1.5B in operating cash flow. The ratio between the two is outside the range this page publishes as a per-dollar figure, so both figures are given instead.
Northern Oil and Gas, Inc. earns $1.43 in operating income for every $1 of interest expense ($245.8M vs $172.4M). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
Northern Oil and Gas, Inc. generated $745.2M in revenue in Q2 2026. This represents an increase of 5.4% from the same quarter a year earlier. Against the prior quarter it is up 14718.8%.
Northern Oil and Gas, Inc. reported $236.6M in net income in Q2 2026. This represents an increase of 137.6% from the same quarter a year earlier. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.
Northern Oil and Gas, Inc. earned $2.19 per diluted share (EPS) in Q2 2026. This represents an increase of 119.0% from the same quarter a year earlier. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.
Not reported for Q2 2026.
Cash & Balance Sheet
Northern Oil and Gas, Inc. held $47.6M in cash against $2.7B in long-term debt as of Q2 2026.
Northern Oil and Gas, Inc. paid $0.45 per share in dividends in Q2 2026. That is unchanged from the same quarter a year earlier. It is unchanged from the prior quarter.
Not reported for Q2 2026.
Margins & Returns
Northern Oil and Gas, Inc.'s gross margin was 83.0% in Q2 2026, indicating the percentage of revenue retained after direct costs. This is up 0.1 percentage points from the same quarter a year earlier.
Northern Oil and Gas, Inc.'s operating margin was 47.3% in Q2 2026, reflecting core business profitability. This is up 22.4 percentage points from the same quarter a year earlier.
Northern Oil and Gas, Inc.'s net profit margin was 31.8% in Q2 2026, showing the share of revenue converted to profit. This is up 17.7 percentage points from the same quarter a year earlier.
Northern Oil and Gas, Inc.'s quarterly ROE was 11.9% in Q2 2026: one quarter's net income over shareholder equity, not annualized. This is up 7.7 percentage points from the same quarter a year earlier. Against the prior quarter it is up 41.2 percentage points.
Capital Allocation
Northern Oil and Gas, Inc. spent $50.0M on share buybacks in Q2 2026, returning capital to shareholders by reducing shares outstanding. This represents an increase of 43.0% from the same quarter a year earlier. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.
Not reported for Q2 2026.
Not reported for Q2 2026.
NOG 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 | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Revenue | $745.2M+5.4% | $5.0M-99.2% | $610.2M+18.5% | $556.6M-26.1% | $706.8M+26.0% | $602.1M+51.9% | $515.0M-35.1% | $753.6M+140.0% |
| Cost of Revenue | $127.1M+4.7% | $129.7M+13.8% | $119.9M+2.8% | $118.3M+10.7% | $121.4M+20.4% | $114.0M+8.1% | $116.6M+14.2% | $106.9M+29.6% |
| Gross Profit | $618.1M+5.6% | -$124.7M-125.6% | $490.3M+23.1% | $438.3M-32.2% | $585.4M+27.3% | $488.1M+67.8% | $398.4M-42.4% | $646.7M+179.4% |
| SG&A Expenses | $24.5M+57.0% | $23.2M+60.0% | $17.1M+10.3% | $14.1M+40.9% | $15.6M+15.4% | $14.5M+27.1% | $15.5M+62.5% | $10.0M-15.5% |
| Operating Income | $352.5M+100.1% | -$654.9M-385.6% | -$33.8M-125.5% | -$125.8M-129.0% | $176.2M-19.5% | $229.3M+338.2% | $132.6M-72.6% | $433.9M+922.5% |
| Interest Expense | $41.4M-6.6% | $42.6M-1.8% | $41.7M-7.9% | $43.0M+16.7% | $44.4M+17.8% | $43.4M+14.3% | $45.3M+24.0% | $36.8M-0.5% |
| Income Tax | $74.0M+129.8% | -$173.1M-469.8% | -$15.3M-195.0% | -$39.7M-140.2% | $32.2M-24.7% | $46.8M+1544.6% | $16.1M-72.5% | $98.8Mn/m |
| Net Income | $236.6M+137.6% | -$522.8M-476.2% | -$70.7M-198.6% | -$129.1M-143.2% | $99.6M-28.1% | $139.0M+1097.5% | $71.7M-81.6% | $298.4M+1043.0% |
| EPS (Basic) | $2.24+119.6% | -$5.31-476.6% | -$0.72-198.6% | -$1.33-144.3% | $1.02-26.1% | $1.41+1075.0% | $0.73-82.1% | $3.00+971.4% |
| EPS (Diluted) | $2.19+119.0% | -$5.31-482.0% | -$0.71-198.6% | -$1.33-144.9% | $1.00-26.5% | $1.39+1163.6% | $0.72-82.3% | $2.96+957.1% |
| Diluted Shares (Avg) | 108M+8.7% | 99M-1.5% | N/A | 97M-3.6% | 99M-2.5% | 100M-1.6% | N/A | 101M+7.4% |
Not reported in any period shown, so not listed: R&D Expenses, EBITDA.
NOG 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 | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $5.8B+2.2% | $5.5B-2.8% | $5.4B-3.5% | $5.5B+8.7% | $5.7B+20.7% | $5.7B+22.5% | $5.6B+25.0% | $5.1B+17.4% |
| Current Assets | $502.1M-14.7% | $472.9M-9.3% | $586.0M+17.0% | $542.5M+4.5% | $588.4M+42.2% | $521.6M+26.4% | $500.7M-1.7% | $518.9M+10.5% |
| Cash & Equivalents | $47.6M+84.1% | $37.0M+10.3% | $14.3M+60.1% | $31.6M-7.9% | $25.9M+232.4% | $33.6M+3.4% | $8.9M+9.0% | $34.4M+165.3% |
| Short-Term Investments | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m |
| Accounts Receivable | $377.8M-7.9% | $395.3M-3.5% | $349.9M-10.2% | $334.0M+5.4% | $410.2M+14.1% | $409.6M+23.7% | $389.7M+5.2% | $316.9M-12.8% |
| Long-Term Investments | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m |
| Total Liabilities | $3.8B+16.5% | $3.7B+14.0% | $3.3B0.0% | $3.2B+18.5% | $3.3B+23.8% | $3.3B+24.3% | $3.3B+34.8% | $2.7B-5.4% |
| Current Liabilities | $630.5M+29.1% | $899.4M+59.4% | $539.3M-0.9% | $495.3M+17.9% | $488.2M+4.9% | $564.3M+31.8% | $544.3M+41.1% | $420.3M-30.2% |
| Non-Current Liabilities | $3.2B+14.3% | $2.8B+4.5% | $2.7B+0.2% | $2.8B+18.6% | $2.8B+27.9% | $2.7B+22.9% | $2.7B+33.6% | $2.3B+1.2% |
| Long-Term Debt | $2.7B+15.2% | $2.6B+10.4% | $2.4B+1.1% | $2.3B+20.1% | $2.4B+26.2% | $2.3B+19.2% | $2.4B+29.1% | $2.0B-5.1% |
| Total Equity | $2.0B-17.3% | $1.8B-25.7% | $2.1B-8.4% | $2.2B-3.0% | $2.4B+16.7% | $2.4B+20.0% | $2.3B+13.3% | $2.3B+64.3% |
| Retained Earnings | $195.1M-71.4% | -$41.6M-107.1% | $481.3M+8.8% | $552.0M+48.9% | $681.1M+841.1% | $581.5Mn/m | $442.5Mn/m | $370.8Mn/m |
Not reported in any period shown, so not listed: Inventory, Goodwill.
NOG 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 | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $321.6M-11.2% | $323.6M-20.6% | $312.6M+7.7% | $423.1M+9.7% | $362.1M+6.4% | $407.4M+3.9% | $290.3M-15.2% | $385.8M+46.2% |
| Stock-Based Compensation | $4.4M+16.8% | $3.7M+3.7% | N/A | N/A | $3.8M | $3.6M+57.3% | N/A | N/A |
| Investing Cash Flow | -$379.8Mn/m | -$634.7Mn/m | -$308.1Mn/m | -$352.6Mn/m | -$327.3Mn/m | -$264.6Mn/m | -$662.6Mn/m | -$381.9Mn/m |
| Financing Cash Flow | $74.2Mn/m | $333.8Mn/m | -$21.9M-106.3% | -$64.8M-385.5% | -$42.6Mn/m | -$118.2M-401.7% | $346.9M+1018.3% | $22.7M-93.5% |
| Dividends Paid | $47.4M+7.0% | $44.5M+6.6% | $43.7M+4.6% | $43.7M+9.6% | $44.3M+10.1% | $41.7M+4.1% | $41.8M+18.5% | $39.9M+16.2% |
| Share Buybacks | $50.0M+43.0% | $0-100.0% | $7.0M-72.2% | $0-100.0% | $35.0M+0.4% | $15.0M-25.0% | $25.2Mn/m | $14.5Mn/m |
Not reported in any period shown, so not listed: Depreciation & Amortization, Capital Expenditures, Free Cash Flow.
NOG 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 | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 83.0%+0.1pp | -2480.0% | 80.3%+3.0pp | 78.7%-7.1pp | 82.8%+0.8pp | 81.1%+7.7pp | 77.4%-9.8pp | 85.8%+12.1pp |
| Operating Margin | 47.3%+22.4pp | -13022.1% | -5.5%-31.3pp | -22.6%-80.2pp | 24.9%-14.1pp | 38.1%+24.9pp | 25.8%-35.2pp | 57.6%+44.1pp |
| Net Margin | 31.8%+17.7pp | -10396.6% | -11.6%-25.5pp | -23.2%-62.8pp | 14.1%-10.6pp | 23.1%+20.2pp | 13.9%-35.1pp | 39.6%+31.3pp |
| Return on Equity | 11.9%+7.7pp | -29.3%-35.1pp | -3.3%-6.4pp | -5.8%-18.6pp | 4.1%-2.6pp | 5.8%+5.2pp | 3.1%-15.9pp | 12.9%+11.1pp |
| Return on Assets | 4.1%+2.3pp | -9.5%-11.9pp | -1.3%-2.6pp | -2.4%-8.2pp | 1.8%-1.2pp | 2.5%+2.2pp | 1.3%-7.4pp | 5.9%+5.3pp |
| Current Ratio | 0.80-0.4x | 0.53-0.4x | 1.09+0.2x | 1.10-0.1x | 1.21+0.3x | 0.920.0x | 0.92-0.4x | 1.23+0.5x |
| Debt-to-Equity | 1.37+0.4x | 1.43+0.5x | 1.13+0.1x | 1.05+0.2x | 0.98+0.1x | 0.960.0x | 1.02+0.1x | 0.84-0.6x |
| Liabilities-to-Equity | 1.92+0.6x | 2.09+0.7x | 1.54+0.1x | 1.45+0.3x | 1.36+0.1x | 1.360.0x | 1.42+0.2x | 1.19-0.9x |
| Asset Turnover | 0.130.0x | 0.00-0.1x | 0.110.0x | 0.100.0x | 0.120.0x | 0.110.0x | 0.09-0.1x | 0.15+0.1x |
Not reported in any period shown, so not listed: FCF Margin.
Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Gross Margin, Operating Margin, Net Margin.
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 |
|---|---|---|---|---|---|---|
| Northern Oil and Gas, Inc. NOG | FY2025 | $2.5B | $38.8M | 1.6% | $2.9B | 56/100 |
| Gulfport Energy Corporation GPOR | FY2025 | $1.4B | $427.8M | 30.1% | $2.8B | 42/100 |
| SM Energy Company SM | FY2025 | $3.2B | $648.0M | 20.5% | $9.2B | 60/100 |
| Black Stone Minerals, L.P. BSM | FY2025 | $469.9M | $270.5M | 57.6% | $3.1B | 74/100 |
| Murphy Oil Corp. MUR | FY2025 | $2.7B | $104.2M | 3.8% | $6.2B | 37/100 |
Where Northern Oil and Gas, Inc. Ranks
Frequently Asked Questions
What is Northern Oil and Gas, Inc.'s annual revenue?
Northern Oil and Gas, Inc. (NOG) reported $2.5B in total revenue for fiscal year 2025. This represents a 11.2% 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 Northern Oil and Gas, Inc.'s revenue growing?
Northern Oil and Gas, Inc. (NOG) revenue grew by 11.2% year-over-year, from $2.2B to $2.5B in fiscal year 2025.
Is Northern Oil and Gas, Inc. profitable?
No, Northern Oil and Gas, Inc. (NOG) reported a net loss of $486.0M over the trailing 12 months to June 30, 2026. In fiscal year 2025 it reported a net income of $38.8M, with a net profit margin of 1.6%.
How much debt does Northern Oil and Gas, Inc. have?
As of fiscal year 2025, Northern Oil and Gas, Inc. (NOG) had $14.3M in cash and equivalents against $2.4B in long-term debt.
What is Northern Oil and Gas, Inc.'s gross margin?
Northern Oil and Gas, Inc. (NOG) had a gross margin of 80.9% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
What is Northern Oil and Gas, Inc.'s operating margin?
Northern Oil and Gas, Inc. (NOG) had an operating margin of 9.9% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is Northern Oil and Gas, Inc.'s net profit margin?
Northern Oil and Gas, Inc. (NOG) had a net profit margin of 1.6% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is Northern Oil and Gas, Inc.'s return on equity (ROE)?
Northern Oil and Gas, Inc. (NOG) has a return on equity of 1.8% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is Northern Oil and Gas, Inc.'s operating cash flow?
Northern Oil and Gas, Inc. (NOG) generated $1.5B in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Northern Oil and Gas, Inc.'s total assets?
Northern Oil and Gas, Inc. (NOG) had $5.4B in total assets as of fiscal year 2025, including both current and long-term assets.
What is Northern Oil and Gas, Inc.'s current ratio?
Northern Oil and Gas, Inc. (NOG) had a current ratio of 1.09 as of fiscal year 2025, which is considered adequate.
What is Northern Oil and Gas, Inc.'s debt-to-equity ratio?
Northern Oil and Gas, Inc. (NOG) had a debt-to-equity ratio of 1.13 as of fiscal year 2025. We compute it as long-term debt divided by total shareholder equity, where long-term debt is the noncurrent part of the company's borrowings, so debt due within the next twelve months is not counted.
What is Northern Oil and Gas, Inc.'s liabilities-to-equity ratio?
Northern Oil and Gas, Inc. (NOG) had a liabilities-to-equity ratio of 1.54 as of fiscal year 2025, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity.
What is Northern Oil and Gas, Inc.'s return on assets (ROA)?
Northern Oil and Gas, Inc. (NOG) had a return on assets of 0.7% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Northern Oil and Gas, Inc.'s P/E ratio?
Northern Oil and Gas, Inc. (NOG) 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 $2.9B as of Oct 21, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Northern Oil and Gas, Inc.'s price-to-sales ratio?
Northern Oil and Gas, Inc. (NOG) trades at 1.5x sales, its market capitalization divided by $1.9B revenue, trailing 12 months to June 30, 2026. The market capitalization is $2.9B as of Oct 21, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Northern Oil and Gas, Inc.'s Altman Z-Score?
Northern Oil and Gas, Inc. (NOG) has an Altman Z-Score of 1.28, 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 Northern Oil and Gas, Inc.'s Piotroski F-Score?
Northern Oil and Gas, Inc. (NOG) has a Piotroski F-Score of 7 out of 9, indicating strong 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 Northern Oil and Gas, Inc.'s earnings high quality?
Northern Oil and Gas, Inc. (NOG) reported $38.8M of net income while generating $1.5B in operating cash flow. The ratio between the two is outside the range this page publishes as a per-dollar figure, so both figures are given instead. 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 Northern Oil and Gas, Inc. cover its interest payments?
Northern Oil and Gas, Inc. (NOG) has an interest coverage ratio of 1.43x, meaning it can struggle to cover its interest obligations. 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 Northern Oil and Gas, Inc.?
Northern Oil and Gas, Inc. (NOG) scores 56 out of 100 on our Financial Health Score, indicating moderate standing within its energy companies peer group. The score is the average 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. For Northern Oil and Gas, Inc. it averages the 5 of 6 dimensions that can be computed; the others are left out rather than counted as zero. 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.