What is Pictet Cleaner Planet ETF's earnings per share (EPS)?

Pictet Cleaner Planet ETF (PCLN) reported diluted earnings per share of $165.57 for fiscal year 2025. This represents a -4.1% 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.

Pictet Cleaner Planet ETF Financials

PCLN

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

This page shows Pictet Cleaner Planet ETF (PCLN) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 18 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 PCLN FY2025 2026-04-22

High cash-converting operating margins fund aggressive shareholder payouts, leaving the business liquid even with negative book equity.

Across the recent period, operating cash flow climbed from $7.3B to $9.4B. Because capital spending was light, most of that cash survived as free cash flow, which helps explain how the company could return $7.7B to shareholders and still finish with $17.2B of cash despite negative equity.

Operating margin expanded from 22.8% to 32.8%, so additional revenue is falling through the core business more efficiently than it did a few years ago. But net margin narrowed in the latest year because interest expense reached $1.6B, meaning more of the operating improvement was absorbed below the operating line.

The balance sheet is unusual: cash of $17.2B slightly exceeds long-term debt of $16.9B, and current assets still top current liabilities. Yet book equity stayed negative even as retained earnings reached $40.7B, which usually means years of buybacks and distributions shrank the accounting capital base faster than profits rebuilt it.

Financial Health Signals

Financial health score pending refresh

We are recalculating Pictet Cleaner Planet ETF's peer-relative financial health score against the latest fiscal year. It will appear here once the refresh completes. The signals and metrics below are current.

Piotroski F-Score Partial

6/8

Pictet Cleaner Planet ETF passes 6 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 3 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.

Earnings Quality Cash-Backed

1.74x

For every $1 of reported earnings, Pictet Cleaner Planet ETF generates $1.74 in operating cash flow ($9.4B OCF vs $5.4B net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.

Interest Coverage Safe

5.5x

Pictet Cleaner Planet ETF earns $5.5 in operating income for every $1 of interest expense ($8.8B vs $1.6B). This wide margin provides strong safety for debt servicing, even if earnings decline temporarily.

Key Financial Metrics

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Earnings & Revenue

Revenue

$26.9B

YoY+13.4%

5Y CAGR+31.7%

10Y CAGR+11.3%

Pictet Cleaner Planet ETF generated $26.9B in revenue in fiscal year 2025. This represents an increase of 13.4% from the prior year.

EBITDA

$9.4B

YoY+16.0%

10Y CAGR+10.3%

Pictet Cleaner Planet ETF's EBITDA was $9.4B in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 16.0% from the prior year.

Net Income

$5.4B

YoY-8.1%

5Y CAGR+146.8%

10Y CAGR+7.8%

Pictet Cleaner Planet ETF reported $5.4B in net income in fiscal year 2025. This represents a decrease of 8.1% from the prior year.

EPS (Diluted)

$165.57

YoY-4.1%

5Y CAGR+158.3%

10Y CAGR+12.8%

Pictet Cleaner Planet ETF earned $165.57 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 4.1% from the prior year.

Cash & Balance Sheet

Free Cash Flow

$9.1B

YoY+15.1%

10Y CAGR+11.6%

Pictet Cleaner Planet ETF generated $9.1B in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 15.1% from the prior year.

Cash & Debt

$17.2B

YoY+6.4%

5Y CAGR+10.2%

10Y CAGR+27.8%

Pictet Cleaner Planet ETF held $17.2B in cash against $16.9B in long-term debt as of fiscal year 2025.

Dividends Per Share

$9.60

YoY+9.7%

Pictet Cleaner Planet ETF paid $9.60 per share in dividends in fiscal year 2025. This represents an increase of 9.7% from the prior year.

Shares Outstanding

32M

YoY-3.5%

10Y CAGR-4.4%

Pictet Cleaner Planet ETF had 32M shares outstanding in fiscal year 2025. This represents a decrease of 3.5% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

32.8%

YoY+1.0pp

5Y CAGR+42.1pp

10Y CAGR-2.5pp

Pictet Cleaner Planet ETF's operating margin was 32.8% in fiscal year 2025, reflecting core business profitability. This is up 1.0 percentage points from the prior year.

Net Margin

20.1%

YoY-4.7pp

5Y CAGR+19.2pp

10Y CAGR-7.6pp

Pictet Cleaner Planet ETF's net profit margin was 20.1% in fiscal year 2025, showing the share of revenue converted to profit. This is down 4.7 percentage points from the prior year.

Return on Equity

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

$6.4B

YoY-1.1%

5Y CAGR+37.7%

10Y CAGR+7.6%

Pictet Cleaner Planet ETF spent $6.4B on share buybacks in fiscal year 2025, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 1.1% from the prior year.

Capital Expenditures

$322.0M

YoY-24.9%

5Y CAGR+2.4%

10Y CAGR+6.4%

Pictet Cleaner Planet ETF invested $322.0M in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents a decrease of 24.9% from the prior year.

PCLN Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$26.9B+13.4%	$23.7B+11.1%	$21.4B+25.0%	$17.1B+56.0%	$11.0B+61.2%	$6.8B
Cost of Revenue	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
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$857.0M-17.3%	$1.0B-33.6%	$1.6B+103.7%	$766.0M+46.7%	$522.0M-10.2%	$581.0M
Operating Income	$8.8B+16.8%	$7.6B+29.5%	$5.8B+14.4%	$5.1B+104.4%	$2.5B+495.6%	-$631.0M
Interest Expense	$1.6B+24.9%	$1.3B+44.4%	$897.0M+129.4%	$391.0M+17.1%	$334.0M-6.2%	$356.0M
Income Tax	$1.4B+1.3%	$1.4B+18.3%	$1.2B+37.8%	$865.0M+188.3%	$300.0M-40.9%	$508.0M
Net Income	$5.4B-8.1%	$5.9B+37.1%	$4.3B+40.3%	$3.1B+162.5%	$1.2B+1874.6%	$59.0M
EPS (Diluted)	$165.57-4.1%	$172.69+47.1%	$117.40+53.8%	$76.35+171.0%	$28.17+1856.3%	$1.44

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Revenue	$5.5B-12.9%	$6.3B-29.5%	$9.0B+32.5%	$6.8B+42.8%	$4.8B-13.0%	$5.5B-31.6%	$8.0B+36.4%	$5.9B
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	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$100.0M-61.8%	$262.0M+3.1%	$254.0M+27.6%	$199.0M+40.1%	$142.0M-12.9%	$163.0M-71.7%	$575.0M+413.4%	$112.0M
Operating Income	$1.3B-37.4%	$2.0B-41.7%	$3.5B+54.8%	$2.3B+111.9%	$1.1B-38.6%	$1.7B-45.6%	$3.2B+71.3%	$1.9B
Interest Expense	$253.0M+1.6%	$249.0M-17.3%	$301.0M-28.0%	$418.0M-35.6%	$649.0M+28.0%	$507.0M+66.2%	$305.0M+15.5%	$264.0M
Income Tax	$316.0M-27.4%	$435.0M-39.7%	$721.0M+245.0%	$209.0M+231.7%	$63.0M-87.3%	$496.0M+40.9%	$352.0M-12.2%	$401.0M
Net Income	$1.1B-24.2%	$1.4B-48.0%	$2.7B+207.0%	$895.0M+168.8%	$333.0M-68.8%	$1.1B-57.6%	$2.5B+65.5%	$1.5B
EPS (Diluted)	$1.36	N/A	$84.41+207.7%	$27.43+6757.5%	$0.40	N/A	$74.34+67.5%	$44.38

PCLN Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$29.3B+5.6%	$27.7B+13.8%	$24.3B-4.0%	$25.4B+7.3%	$23.6B+8.1%	$21.9B
Current Assets	$22.3B+8.7%	$20.5B+20.3%	$17.0B+7.8%	$15.8B+20.2%	$13.1B+7.7%	$12.2B
Cash & Equivalents	$17.2B+6.4%	$16.2B+33.5%	$12.1B-0.9%	$12.2B+9.8%	$11.1B+5.3%	$10.6B
Inventory	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	$2.7B-4.6%	$2.8B-1.0%	$2.8B+0.7%	$2.8B-2.8%	$2.9B+52.3%	$1.9B
Total Liabilities	$34.8B+9.8%	$31.7B+17.1%	$27.1B+20.0%	$22.6B+29.3%	$17.5B+2.8%	$17.0B
Current Liabilities	$16.7B+6.7%	$15.6B+17.4%	$13.3B+57.3%	$8.5B+35.7%	$6.2B+82.4%	$3.4B
Long-Term Debt	$16.9B+13.5%	$14.9B+21.5%	$12.2B+2.0%	$12.0B+34.1%	$8.9B-19.0%	$11.0B
Total Equity	-$5.6B-38.8%	-$4.0B-46.5%	-$2.7B-198.6%	$2.8B-55.0%	$6.2B+26.3%	$4.9B
Retained Earnings	$40.7B+11.3%	$36.5B+14.8%	$31.8B+15.6%	$27.5B+12.6%	$24.5B+5.0%	$23.3B

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Total Assets	$27.7B-5.3%	$29.3B+1.8%	$28.8B-6.3%	$30.7B+12.8%	$27.2B-1.9%	$27.7B-1.0%	$28.0B-2.0%	$28.5B
Current Assets	$20.9B-6.0%	$22.3B+2.6%	$21.7B-6.7%	$23.3B+16.6%	$19.9B-2.6%	$20.5B-0.2%	$20.5B-3.6%	$21.3B
Cash & Equivalents	$16.0B-6.9%	$17.2B+4.2%	$16.5B-6.2%	$17.6B+12.9%	$15.6B-3.6%	$16.2B+2.5%	$15.8B-3.2%	$16.3B
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	$2.7B-0.3%	$2.7B0.0%	$2.7B-6.5%	$2.9B+1.4%	$2.8B+0.6%	$2.8B-1.4%	$2.8B+0.9%	$2.8B
Total Liabilities	$36.4B+4.6%	$34.8B+4.0%	$33.5B-10.3%	$37.3B+12.1%	$33.3B+5.0%	$31.7B+0.3%	$31.6B-3.6%	$32.8B
Current Liabilities	$19.8B+18.6%	$16.7B+2.7%	$16.3B-12.7%	$18.6B+13.7%	$16.4B+4.8%	$15.6B-6.2%	$16.7B-8.4%	$18.2B
Long-Term Debt	$15.4B-8.6%	$16.9B+5.4%	$16.0B-8.4%	$17.5B+13.7%	$15.4B+3.5%	$14.9B+7.7%	$13.8B+3.2%	$13.4B
Total Equity	-$8.7B-56.4%	-$5.6B-17.8%	-$4.7B+28.9%	-$6.7B-8.9%	-$6.1B-52.0%	-$4.0B-10.0%	-$3.7B+14.6%	-$4.3B
Retained Earnings	$41.4B+1.8%	$40.7B+2.8%	$39.6B+6.6%	$37.1B+1.6%	$36.5B0.0%	$36.5B+2.2%	$35.7B+6.6%	$33.5B

PCLN Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	$9.4B+13.0%	$8.3B+13.3%	$7.3B+12.1%	$6.6B+132.4%	$2.8B+3217.6%	$85.0M
Capital Expenditures	$322.0M-24.9%	$429.0M+24.3%	$345.0M-6.3%	$368.0M+21.1%	$304.0M+6.3%	$286.0M
Free Cash Flow	$9.1B+15.1%	$7.9B+12.8%	$7.0B+13.1%	$6.2B+145.9%	$2.5B+1351.7%	-$201.0M
Investing Cash Flow	-$313.0M-342.6%	$129.0M-91.3%	$1.5B+386.9%	-$518.0M+48.1%	-$998.0M-137.8%	$2.6B
Financing Cash Flow	-$8.9B-112.1%	-$4.2B+52.8%	-$8.9B-81.9%	-$4.9B-295.2%	-$1.2B-181.1%	$1.5B
Dividends Paid	$1.2B+6.3%	$1.2B	$0	$0	N/A	N/A
Share Buybacks	$6.4B-1.1%	$6.5B-37.3%	$10.4B+56.7%	$6.6B+3962.0%	$163.0M-87.5%	$1.3B

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Operating Cash Flow	$3.2B+115.8%	$1.5B+3.8%	$1.4B-55.2%	$3.2B-2.5%	$3.3B+355.3%	$721.0M-69.6%	$2.4B-6.0%	$2.5B
Capital Expenditures	$107.0M+46.6%	$73.0M+14.1%	$64.0M0.0%	$64.0M-47.1%	$121.0M+59.2%	$76.0M-1.3%	$77.0M-47.3%	$146.0M
Free Cash Flow	$3.1B+119.3%	$1.4B+3.4%	$1.4B-56.3%	$3.1B-0.8%	$3.2B+390.2%	$645.0M-71.9%	$2.3B-3.5%	$2.4B
Investing Cash Flow	-$107.0M-50.7%	-$71.0M-12.7%	-$63.0M-3.3%	-$61.0M+48.3%	-$118.0M-57.3%	-$75.0M-3650.0%	-$2.0M-101.5%	$137.0M
Financing Cash Flow	-$4.0B-503.6%	-$667.0M+73.1%	-$2.5B-38.2%	-$1.8B+54.7%	-$4.0B-2874.1%	$143.0M+104.5%	-$3.2B-61.0%	-$2.0B
Dividends Paid	$343.0M+11.7%	$307.0M-2.2%	$314.0M-0.3%	$315.0M-1.3%	$319.0M+10.4%	$289.0M-2.0%	$295.0M-1.0%	$298.0M
Share Buybacks	$3.8B+77.9%	$2.1B+224.5%	$653.0M-56.4%	$1.5B-31.0%	$2.2B+76.9%	$1.2B-30.4%	$1.8B+6.1%	$1.7B

PCLN Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	32.8%+1.0pp	31.8%+4.5pp	27.3%-2.5pp	29.8%+7.1pp	22.8%+32.1pp	-9.3%
Net Margin	20.1%-4.7pp	24.8%+4.7pp	20.1%+2.2pp	17.9%+7.3pp	10.6%+9.8pp	0.9%
Return on Equity	N/A	N/A	N/A	109.9%+91.1pp	18.9%+17.6pp	1.2%
Return on Assets	18.5%-2.8pp	21.2%+3.6pp	17.6%+5.6pp	12.1%+7.1pp	4.9%+4.7pp	0.3%
Current Ratio	1.33+0.0	1.31+0.0	1.28-0.6	1.86-0.2	2.10-1.5	3.56
Debt-to-Equity	-3.02+0.7	-3.69+0.8	-4.45-8.8	4.31+2.9	1.45-0.8	2.25
FCF Margin	33.8%+0.5pp	33.3%+0.5pp	32.8%-3.4pp	36.2%+13.2pp	23.0%+25.9pp	-3.0%

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	23.0%-9.0pp	32.0%-6.7pp	38.7%+5.6pp	33.1%+10.8pp	22.3%-9.3pp	31.6%-8.2pp	39.8%+8.1pp	31.7%
Net Margin	19.6%-2.9pp	22.5%-8.0pp	30.5%+17.3pp	13.2%+6.2pp	7.0%-12.5pp	19.5%-12.0pp	31.5%+5.5pp	26.0%
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	3.9%-1.0pp	4.9%-4.7pp	9.6%+6.6pp	2.9%+1.7pp	1.2%-2.6pp	3.9%-5.1pp	9.0%+3.7pp	5.3%
Current Ratio	1.06-0.3	1.330.0	1.33+0.1	1.25+0.0	1.22-0.1	1.31+0.1	1.23+0.1	1.17
Debt-to-Equity	-1.76+1.3	-3.02+0.4	-3.38-0.8	-2.62-0.1	-2.51+1.2	-3.69+0.1	-3.78-0.7	-3.12
FCF Margin	56.2%+33.9pp	22.3%+7.1pp	15.2%-30.9pp	46.2%-20.3pp	66.4%+54.6pp	11.8%-16.9pp	28.7%-11.9pp	40.6%

Note: Shareholder equity is negative (-$5.6B), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

Frequently Asked Questions

What is Pictet Cleaner Planet ETF's annual revenue?

Pictet Cleaner Planet ETF (PCLN) reported $26.9B in total revenue for fiscal year 2025. This represents a 13.4% 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 Pictet Cleaner Planet ETF's revenue growing?

Pictet Cleaner Planet ETF (PCLN) revenue grew by 13.4% year-over-year, from $23.7B to $26.9B in fiscal year 2025.

Is Pictet Cleaner Planet ETF profitable?

Yes, Pictet Cleaner Planet ETF (PCLN) reported a net income of $5.4B in fiscal year 2025, with a net profit margin of 20.1%.

What is Pictet Cleaner Planet ETF's EBITDA?

Pictet Cleaner Planet ETF (PCLN) had EBITDA of $9.4B in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does Pictet Cleaner Planet ETF have?

As of fiscal year 2025, Pictet Cleaner Planet ETF (PCLN) had $17.2B in cash and equivalents against $16.9B in long-term debt.

What is Pictet Cleaner Planet ETF's operating margin?

Pictet Cleaner Planet ETF (PCLN) had an operating margin of 32.8% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is Pictet Cleaner Planet ETF's net profit margin?

Pictet Cleaner Planet ETF (PCLN) had a net profit margin of 20.1% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

Does Pictet Cleaner Planet ETF pay dividends?

Yes, Pictet Cleaner Planet ETF (PCLN) paid $9.60 per share in dividends during fiscal year 2025.

What is Pictet Cleaner Planet ETF's free cash flow?

Pictet Cleaner Planet ETF (PCLN) generated $9.1B in free cash flow during fiscal year 2025. This represents a 15.1% 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 Pictet Cleaner Planet ETF's operating cash flow?

Pictet Cleaner Planet ETF (PCLN) generated $9.4B in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Pictet Cleaner Planet ETF's total assets?

Pictet Cleaner Planet ETF (PCLN) had $29.3B in total assets as of fiscal year 2025, including both current and long-term assets.

What are Pictet Cleaner Planet ETF's capital expenditures?

Pictet Cleaner Planet ETF (PCLN) invested $322.0M in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

Does Pictet Cleaner Planet ETF buy back shares?

Yes, Pictet Cleaner Planet ETF (PCLN) spent $6.4B on share buybacks during fiscal year 2025, returning capital to shareholders by reducing shares outstanding.

How many shares does Pictet Cleaner Planet ETF have outstanding?

Pictet Cleaner Planet ETF (PCLN) had 32M shares outstanding as of fiscal year 2025.

What is Pictet Cleaner Planet ETF's current ratio?

Pictet Cleaner Planet ETF (PCLN) had a current ratio of 1.33 as of fiscal year 2025, which is considered adequate.

What is Pictet Cleaner Planet ETF's debt-to-equity ratio?

Pictet Cleaner Planet ETF (PCLN) had a debt-to-equity ratio of -3.02 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Pictet Cleaner Planet ETF's return on assets (ROA)?

Pictet Cleaner Planet ETF (PCLN) had a return on assets of 18.5% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

Why is Pictet Cleaner Planet ETF's debt-to-equity ratio negative or unusual?

Pictet Cleaner Planet ETF (PCLN) has negative shareholder equity of -$5.6B as of fiscal year 2025, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

What is Pictet Cleaner Planet ETF's Piotroski F-Score?

Pictet Cleaner Planet ETF (PCLN) has a Piotroski F-Score of 6 out of 8 computable signals; 1 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 Pictet Cleaner Planet ETF's earnings high quality?

Pictet Cleaner Planet ETF (PCLN) has an earnings quality ratio of 1.74x, considered cash-backed (high quality). 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 Pictet Cleaner Planet ETF cover its interest payments?

Pictet Cleaner Planet ETF (PCLN) has an interest coverage ratio of 5.5x, meaning it can comfortably 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.