Methodology

How We Measure What We Publish

The figures on this site are counted directly on the CreditIQ engine. Here's what each one means, how it's obtained, and what's left out. We don't publish outcome metrics — time saved, delinquency reduction — because we don't have a study with a sample and methodology to back them.

The Criterion

A figure only makes it onto this site if all of the following hold: it can be counted on the system, the definition of what's being counted is written down, and a third party with access to the product would arrive at the same number. Everything else — projections, customer averages, comparisons against a previous process — requires a formal study, and until one exists, it doesn't get published.

That leaves out claims that are common in the industry: how much time is saved, how many more files an analyst processes, how much delinquency drops. They're measurable, but they require a measurement design, a sample and a period. Once we have that study, it will be published here with all its assumptions, and not before.

The Figures and Their Definition

Verified on August 3, 2026 against the calculation engine.

Financial indicators

What's counted: Distinct indicator lines the system calculates and displays on the loaded financial statements, split across two modules: 13 in Indicators and 43 in Premium Indicators, with one label present in both. Each is calculated for every loaded period, including projected ones.
How it's obtained: Count of the indicator rows rendered by the two modules, counted by unique label.
Breakdown: Profitability: ROE, ROA, ROCE, gross margin, net margin, EBITDA margin, EBIT over assets, effective tax over EBT
Coverage: interest coverage over EBIT, EBITDA coverage over interest, fixed-charge coverage, cash payment capacity, operating flow over financial payments
Liquidity: current ratio, quick ratio, accounting and commercial net working capital, tangible net capital
Leverage: total leverage, debt to equity, lease debt to equity, debt to EBITDA, net debt to EBITDA, EBITDA to debt, equity to assets, risk capital to assets
Efficiency: asset turnover, fixed asset turnover, net operating cycle, days sales outstanding, days inventory outstanding, days payable outstanding, net operating assets over sales
Growth: sales, EBITDA, net income, interest received and paid
Investment and productivity: capex over fixed assets, depreciation over fixed assets, sales per employee, labor cost per employee

190

Recognized chart-of-accounts entries

What's counted: Entries in the canonical chart of accounts: each has its label, the financial-statement section it lives in, and whether it adds or subtracts within its group. This is the catalog the system maps everything it extracts from a balance sheet against.
How it's obtained: Count of the entries in the engine's chart of accounts.
Breakdown: 43 costs and expenses
33 non-current assets
25 current liabilities
22 long-term liabilities
21 current assets
17 revenue
16 equity
13 supplementary cash flow

Industries with their own pattern

What's counted: Sectors for which the engine has a defined reference balance-sheet structure — what proportion of current assets, fixed assets, liabilities and equity is normal for that sector — against which it adjusts the risk score.
How it's obtained: Count of the sectors defined in the industry-structure module.
Breakdown: Agriculture, Retail, Construction, Education, Energy, Forestry
Hospitality, Real Estate, Manufacturing, Mining, Fishing, Healthcare
Services, Technology, Telecommunications, Transportation

Covenants monitored

What's counted: Financial safeguards the system evaluates period by period against their threshold, flagging each period as compliant or in breach and accumulating breaches.
How it's obtained: Count of the engine's covenant definitions, with their default threshold.
Breakdown: DSCR, minimum 1.25x
Financial Debt / EBITDA, maximum 3.5x
Total leverage (liabilities / equity), maximum 3.0x
Financial leverage (debt / equity), maximum 2.0x
Current ratio, minimum 1.0x
Interest coverage (EBIT / financial expenses), minimum 2.5x
EBITDA margin, minimum 8%

Qualitative risk factors

What's counted: Qualitative dimensions the risk engine evaluates in addition to the parametric component, which the analyst weighs when building the final score.
How it's obtained: Count of the factors defined in the risk engine.
Breakdown: Operating cash flow
Working capital
Fixed-asset backing
Structure vs. industry
Crisis triad
Divestment to survive
Audit

What You Won't Find Here

We don't publish time-savings percentages, productivity multipliers per analyst, or delinquency reduction figures. They're the numbers most commonly seen in this industry, and the least verifiable: they depend on each institution's prior process, the type of portfolio, and how the measurement's start and end points are defined.

We'd rather you evaluate the product by what it does — the indicators it calculates, the automated balance sheet reading and the covenants it monitors— and not by a number we can't defend in front of a committee.

Correction of Prior Figures

Until August 3, 2026 this site displayed four outcome metrics attributed to pilot institutions. Upon reviewing their support, we found they lacked a documented methodology to back them, and they were replaced with the verifiable figures on this page. We're noting it here rather than removing it silently.