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 Sep 12, 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 4, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the RSVR SEC filings page.
Reservoir Media, Inc. (RSVR) reported $180.0M in revenue over the twelve months to Jun 30, 2026, up 11.4% 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).
Growth is being converted into cash, but rising financing and amortization costs keep net profitability thin.
Gross margin reached64.7% in FY2026 while operating margin reached21.8% , indicating margin expansion beyond simple volume growth. Yet net margin remained just4.5% as interest expense reached$26M , leaving much of the operating improvement absorbed below the operating line.
In FY2026, operating cash flow was about
Debt-to-equity rose from 0.8x in FY2022 to 1.2x in FY2026, so expanding assets have been accompanied by a steadily more debt-heavy funding mix. The current ratio improved to 1.4x in FY2026 from 1.2x in FY2025, easing near-term coverage pressure without reversing the longer-term leverage trend.
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 Reservoir Media, 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.
Reservoir Media, Inc. has an operating margin of 21.8%, meaning the company retains $22 of operating profit per $100 of revenue. This strong profitability earns a score of 87/100, reflecting efficient cost management and pricing power. This is down from 22.1% the prior year.
Reservoir Media, Inc.'s revenue grew 10.7% year-over-year to $175.7M, a solid pace of expansion. This earns a growth score of 65/100.
Reservoir Media, Inc. has elevated debt relative to equity (D/E of 1.21), meaning the company relies heavily on borrowed funds. This high leverage results in a low score of 9/100, reflecting increased financial risk.
Reservoir Media, Inc.'s current ratio of 1.41 indicates adequate short-term liquidity, earning a score of 38/100. The company can meet its near-term obligations, though with limited headroom.
Reservoir Media, Inc. converts 28.3% of revenue into free cash flow ($49.7M). This strong cash generation earns a score of 93/100.
Reservoir Media, Inc.'s ROE of 2.1% shows moderate profitability relative to equity, earning a score of 58/100. This is unchanged from the prior year.
Reservoir Media, Inc. scores 1.05, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($624.4M) relative to total liabilities ($571.1M). 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.
Reservoir Media, Inc. passes 6 of 9 financial strength tests. 3 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.
For every $1 of reported earnings, Reservoir Media, Inc. generates $6.41 in operating cash flow ($50.1M OCF vs $7.8M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.
Reservoir Media, Inc. earns $1.45 in operating income for every $1 of interest expense ($38.2M vs $26.5M). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
Reservoir Media, Inc. generated $41.5M in revenue in Q1 2027. This represents an increase of 11.6% from the same quarter a year earlier. Against the prior quarter it is down 12.7%.
Reservoir Media, Inc.'s EBITDA was $13.7M in Q1 2027, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 7.2% from the same quarter a year earlier. Against the prior quarter it is down 31.3%.
Reservoir Media, Inc. reported -$93K in net income in Q1 2027. This represents an increase of 83.2% from the same quarter a year earlier. Against the prior quarter it is down 102.4%.
Not reported for Q1 2027.
Cash & Balance Sheet
Reservoir Media, Inc. recorded an outflow of $1.5M in free cash flow in Q1 2027, representing a cash shortfall after capex. This represents a decrease of 124.9% from the same quarter a year earlier. Against the prior quarter it is down 112.7%.
Reservoir Media, Inc. held $13.7M in cash against $462.2M in long-term debt as of Q1 2027.
Not reported for Q1 2027.
Margins & Returns
Reservoir Media, Inc.'s gross margin was 64.3% in Q1 2027, indicating the percentage of revenue retained after direct costs. This is down 0.2 percentage points from the same quarter a year earlier. Against the prior quarter it is down 1.8 percentage points.
Reservoir Media, Inc.'s operating margin was 13.0% in Q1 2027, reflecting core business profitability. This is down 1.7 percentage points from the same quarter a year earlier. Against the prior quarter it is down 11.8 percentage points.
Reservoir Media, Inc.'s net profit margin was -0.2% in Q1 2027, showing the share of revenue converted to profit. This is up 1.3 percentage points from the same quarter a year earlier. Against the prior quarter it is down 8.5 percentage points.
Reservoir Media, Inc.'s ROE was 0.0% in Q1 2027, measuring profit generated per dollar of shareholder equity. This is up 0.1 percentage points from the same quarter a year earlier. Against the prior quarter it is down 1.1 percentage points.
Capital Allocation
Reservoir Media, Inc. invested $84K in capex in Q1 2027, funding long-term assets and infrastructure. This represents an increase of 150.7% from the same quarter a year earlier. Against the prior quarter it is down 56.7%.
Not reported for Q1 2027.
Not reported for Q1 2027.
RSVR 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 | $41.5M+11.6% | $47.5M+14.7% | $45.6M+7.7% | $45.4M+11.7% | $37.2M+8.3% | $41.4M+5.8% | $42.3M+19.2% | $40.7M+5.9% |
| Cost of Revenue | $14.8M+12.1% | $16.1M+12.8% | $16.2M+7.5% | $16.5M+11.5% | $13.2M-0.7% | $14.2M-0.6% | $15.1M+14.0% | $14.8M+2.7% |
| Gross Profit | $26.7M+11.4% | $31.4M+15.7% | $29.4M+7.8% | $28.9M+11.9% | $24.0M+14.0% | $27.2M+9.5% | $27.2M+22.4% | $25.8M+7.9% |
| SG&A Expenses | $13.0M+16.1% | $11.5M+15.6% | $11.3M+2.6% | $10.7M+14.8% | $11.2M+15.7% | $10.0M+3.2% | $11.0M+16.8% | $9.3M-19.9% |
| Operating Income | $5.4M-1.3% | $11.8M+13.0% | $10.3M+8.1% | $10.7M+5.6% | $5.4M+9.8% | $10.4M+18.9% | $9.6M+46.6% | $10.1M+64.7% |
| EBITDA | $13.7M+7.2% | $19.9M+15.7% | $18.1M+11.3% | $18.2M+10.2% | $12.8M+12.5% | $17.2M+13.6% | $16.3M+26.5% | $16.6M+33.9% |
| Interest Expense | $6.9M+9.7% | $33.5M-11.1% | -$6.6M-14.0% | -$6.7M-35.9% | $6.3M+224.4% | $37.7M+821.5% | -$5.8M-7.5% | -$5.0M+13.9% |
| Income Tax | -$239K+11.8% | $1.6M+162.2% | $1.1M-45.7% | $947K+720.8% | -$271K+7.8% | $600K-50.3% | $2.0M+262.0% | -$153K-152.3% |
| Net Income | -$93K+83.2% | $3.9M+48.3% | $2.2M-58.1% | $2.3M+1120.4% | -$556K-60.3% | $2.6M-5.2% | $5.2M+277.0% | $185K-65.4% |
| EPS (Basic) | N/A | $0.07+75.0% | $0.03-62.5% | $0.03 | -$0.010.0% | $0.040.0% | $0.08+260.0% | N/A |
| EPS (Diluted) | N/A | $0.07+75.0% | $0.03-62.5% | $0.03 | -$0.01 | $0.040.0% | $0.08+260.0% | N/A |
| Diluted Shares (Avg) | 66M+0.6% | N/A | 66M+0.3% | 66M+0.7% | 65M | N/A | 66M+2.0% | 66M+1.2% |
Not reported in any period shown, so not listed: R&D Expenses.
RSVR 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 | $948.9M+10.7% | $949.7M+9.8% | $941.9M+13.2% | $903.5M+16.1% | $857.0M+11.6% | $865.1M+10.4% | $832.4M+5.7% | $778.2M-0.4% |
| Current Assets | $77.3M+11.3% | $92.5M+16.7% | $77.8M+5.2% | $83.8M+8.8% | $69.5M+2.9% | $79.3M+11.8% | $74.0M+4.8% | $77.0M+11.4% |
| Cash & Equivalents | $13.7M-8.1% | $25.9M+21.2% | $20.6M+15.9% | $27.9M+32.6% | $14.9M-9.2% | $21.4M+17.9% | $17.8M-9.0% | $21.1M+2.5% |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accounts Receivable | $42.7M+23.2% | $40.8M+7.9% | $37.1M+6.9% | $35.9M-1.0% | $34.7M+8.1% | $37.8M+13.9% | $34.7M+13.4% | $36.2M+23.9% |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Goodwill | N/A | $402K0.0% | N/A | N/A | N/A | $402K0.0% | N/A | N/A |
| Total Liabilities | $570.7M+17.2% | $571.1M+14.5% | $567.1M+20.3% | $531.4M+26.8% | $486.9M+17.7% | $498.9M+16.3% | $471.6M+8.1% | $419.0M-2.6% |
| Current Liabilities | $59.1M+10.1% | $65.5M-0.4% | $65.6M+6.3% | $61.9M+10.5% | $53.7M+1.9% | $65.8M+9.1% | $61.7M+9.9% | $56.0M-7.6% |
| Non-Current Liabilities | $511.6M+18.1% | $505.6M+16.7% | $501.5M+22.4% | $469.5M+29.4% | $433.2M+20.0% | $433.1M+17.5% | $409.9M+7.9% | $362.9M-1.8% |
| Long-Term Debt | $462.2M+19.3% | $455.7M+17.4% | $452.3M+21.6% | $421.8M+30.0% | $387.4M+19.5% | $388.1M+17.3% | $371.8M+8.6% | $324.5M-2.3% |
| Total Equity | $377.8M+2.4% | $377.7M+3.5% | $373.6M+3.9% | $370.9M+3.6% | $368.9M+4.5% | $364.9M+3.4% | $359.5M+2.8% | $357.9M+2.3% |
| Retained Earnings | $31.4M+38.8% | $31.5M+35.9% | $27.0M+32.1% | $24.8M+63.1% | $22.6M+50.1% | $23.1M+50.3% | $20.5M+62.5% | $15.2M-2.1% |
Not reported in any period shown, so not listed: Inventory.
RSVR 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 | -$1.4M-123.4% | $11.9M-2.2% | $12.9M+15.1% | $19.3M+44.9% | $6.0M-29.7% | $12.2M-11.7% | $11.2M+216.4% | $13.3M-32.5% |
| Depreciation & Amortization | $8.3M+13.4% | $8.1M+20.0% | $7.8M+16.0% | $7.6M+17.5% | $7.3M+14.5% | $6.8M+6.2% | $6.7M+5.8% | $6.4M+3.5% |
| Stock-Based Compensation | $1.8M+60.6% | N/A | $1.1M+8.5% | $1.1M+5.7% | $1.1M-11.0% | N/A | $1.0M+23.8% | $1.1M+29.6% |
| Capital Expenditures | $84K+150.7% | $194K+688.4% | $128K+7732.7% | $126K+340.1% | $34K+25.9% | $25K+157.5% | $2K-98.0% | $29K-32.5% |
| Free Cash Flow | -$1.5M-124.9% | $11.7M-3.6% | $12.8M+13.9% | $19.2M+44.2% | $6.0M-29.9% | $12.2M-11.8% | $11.2M+223.9% | $13.3M-32.5% |
| Investing Cash Flow | -$19.8M-104.9% | -$4.3M+82.7% | -$50.0M+18.3% | -$40.4M-358.5% | -$9.7M-408.7% | -$24.8M-635.2% | -$61.2M-317.5% | -$8.8M+49.1% |
| Financing Cash Flow | $3.9M+257.2% | $3.0M-81.3% | $29.7M-36.6% | $34.0M+44259.2% | -$2.5M+70.2% | $16.0M+233.4% | $46.9M+369.2% | $77K-98.8% |
Not reported in any period shown, so not listed: Dividends Paid, Share Buybacks.
RSVR 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 | 64.3%-0.2pp | 66.2%+0.6pp | 64.5%+0.1pp | 63.6%+0.1pp | 64.5%+3.2pp | 65.6%+2.2pp | 64.4%+1.7pp | 63.5%+1.1pp |
| Operating Margin | 13.0%-1.7pp | 24.8%-0.4pp | 22.7%+0.1pp | 23.5%-1.4pp | 14.7%+0.2pp | 25.2%+2.8pp | 22.6%+4.2pp | 24.9%+8.9pp |
| Net Margin | -0.2%+1.3pp | 8.3%+1.9pp | 4.8%-7.6pp | 5.0%+4.5pp | -1.5%-0.5pp | 6.4%-0.7pp | 12.4%+20.8pp | 0.4%-0.9pp |
| Return on Equity | 0.0%+0.1pp | 1.0%+0.3pp | 0.6%-0.9pp | 0.6%+0.6pp | -0.1%-0.1pp | 0.7%-0.1pp | 1.5%+2.3pp | 0.1%-0.1pp |
| Return on Assets | 0.0%0.0pp | 0.4%+0.1pp | 0.2%-0.4pp | 0.3%+0.2pp | -0.1%0.0pp | 0.3%-0.1pp | 0.6%+1.0pp | 0.0%-0.1pp |
| Current Ratio | 1.310.0x | 1.41+0.2x | 1.190.0x | 1.350.0x | 1.290.0x | 1.200.0x | 1.20-0.1x | 1.37+0.2x |
| Debt-to-Equity | 1.22+0.2x | 1.21+0.1x | 1.21+0.2x | 1.14+0.2x | 1.05+0.1x | 1.06+0.1x | 1.03+0.1x | 0.910.0x |
| Asset Turnover | 0.040.0x | 0.050.0x | 0.050.0x | 0.050.0x | 0.040.0x | 0.050.0x | 0.050.0x | 0.050.0x |
| FCF Margin | -3.6%-19.7pp | 24.7%-4.7pp | 28.1%+1.5pp | 42.2%+9.5pp | 16.1%-8.8pp | 29.3%-5.8pp | 26.6%+16.8pp | 32.7%-18.6pp |
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 |
|---|---|---|---|---|---|---|
| Reservoir Media, Inc. RSVR | FY2026 | $175.7M | $7.8M | 4.5% | $624.4M | 58/100 |
| The Marcus Corporation MCS | FY2025 | $758.5M | $12.7M | 1.7% | $836.8M | 29/100 |
| AMC Global Media Inc. AMCX | FY2025 | $2.3B | $101.8M | 4.4% | $502.0M | 38/100 |
| Dave & Buster's Entertainment, Inc. PLAY | FY2025 | $2.1B | -$48.7M | -2.3% | $283.2M | 28/100 |
| HUYA Inc. HUYA | FY2025 | $929.8M | -$16.1M | -1.7% | $465.9M | 41/100 |
| Alliance Entertainment Holding Corporation AENT | FY2026 | $1.1B | $13.1M | 1.1% | $327.3M | 36/100 |
Where Reservoir Media, Inc. Ranks
Frequently Asked Questions
What is Reservoir Media, Inc.'s annual revenue?
Reservoir Media, Inc. (RSVR) reported $175.7M in total revenue for fiscal year 2026. This represents a 10.7% 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 Reservoir Media, Inc.'s revenue growing?
Reservoir Media, Inc. (RSVR) revenue grew by 10.7% year-over-year, from $158.7M to $175.7M in fiscal year 2026.
Is Reservoir Media, Inc. profitable?
Yes, Reservoir Media, Inc. (RSVR) reported a net income of $7.8M in fiscal year 2026, with a net profit margin of 4.5%.
What is Reservoir Media, Inc.'s EBITDA?
Reservoir Media, Inc. (RSVR) had EBITDA of $69.0M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization.
How much debt does Reservoir Media, Inc. have?
As of fiscal year 2026, Reservoir Media, Inc. (RSVR) had $25.9M in cash and equivalents against $455.7M in long-term debt.
What is Reservoir Media, Inc.'s gross margin?
Reservoir Media, Inc. (RSVR) had a gross margin of 64.7% in fiscal year 2026, indicating the percentage of revenue retained after direct costs of goods sold.
What is Reservoir Media, Inc.'s operating margin?
Reservoir Media, Inc. (RSVR) had an operating margin of 21.8% in fiscal year 2026, reflecting the profitability of core business operations before interest and taxes.
What is Reservoir Media, Inc.'s net profit margin?
Reservoir Media, Inc. (RSVR) had a net profit margin of 4.5% in fiscal year 2026, representing the share of revenue converted into profit after all expenses.
What is Reservoir Media, Inc.'s return on equity (ROE)?
Reservoir Media, Inc. (RSVR) has a return on equity of 2.1% for fiscal year 2026, measuring how efficiently the company generates profit from shareholder equity.
What is Reservoir Media, Inc.'s free cash flow?
Reservoir Media, Inc. (RSVR) generated $49.7M in free cash flow during fiscal year 2026. This represents a 9.9% 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 Reservoir Media, Inc.'s operating cash flow?
Reservoir Media, Inc. (RSVR) generated $50.1M in operating cash flow during fiscal year 2026, representing cash generated from core business activities.
What are Reservoir Media, Inc.'s total assets?
Reservoir Media, Inc. (RSVR) had $949.7M in total assets as of fiscal year 2026, including both current and long-term assets.
What are Reservoir Media, Inc.'s capital expenditures?
Reservoir Media, Inc. (RSVR) invested $482K in capital expenditures during fiscal year 2026, funding long-term assets and infrastructure.
What is Reservoir Media, Inc.'s current ratio?
Reservoir Media, Inc. (RSVR) had a current ratio of 1.41 as of fiscal year 2026, which is considered adequate.
What is Reservoir Media, Inc.'s debt-to-equity ratio?
Reservoir Media, Inc. (RSVR) had a debt-to-equity ratio of 1.21 as of fiscal year 2026, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Reservoir Media, Inc.'s return on assets (ROA)?
Reservoir Media, Inc. (RSVR) had a return on assets of 0.8% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.
What is Reservoir Media, Inc.'s P/E ratio?
Reservoir Media, Inc. (RSVR) trades at 75.3x earnings, its market capitalization divided by net income of $8.3M net income, trailing 12 months to June 30, 2026. The market capitalization is $624.4M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Reservoir Media, Inc.'s price-to-sales ratio?
Reservoir Media, Inc. (RSVR) trades at 3.5x sales, its market capitalization divided by revenue of $180.0M revenue, trailing 12 months to June 30, 2026. The market capitalization is $624.4M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Reservoir Media, Inc.'s Altman Z-Score?
Reservoir Media, Inc. (RSVR) has an Altman Z-Score of 1.05, 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 Reservoir Media, Inc.'s Piotroski F-Score?
Reservoir Media, Inc. (RSVR) has a Piotroski F-Score of 6 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 Reservoir Media, Inc.'s earnings high quality?
Reservoir Media, Inc. (RSVR) has an earnings quality ratio of 6.41x, 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 Reservoir Media, Inc. cover its interest payments?
Reservoir Media, Inc. (RSVR) has an interest coverage ratio of 1.45x, 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 Reservoir Media, Inc.?
Reservoir Media, Inc. (RSVR) scores 58 out of 100 on our Financial Health Score, indicating moderate 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.