What is Build-A-Bear Workshop Inc's earnings per share (EPS)?

Build-A-Bear Workshop Inc (BBW) reported diluted earnings per share of $3.99 for fiscal year 2026. This represents a 5.0% 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.

Build-A-Bear Workshop Inc Financials

BBW

Source SEC Filings (10-K/10-Q) Updated Jan 31, 2026 Currency USD FYE January

This page shows Build-A-Bear Workshop Inc (BBW) financial statements, including the 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).

Rhea AI BBW FY2026 2026-04-22

Build-A-Bear's merchandise economics keep improving, but cash generation is being recycled into inventory, reinvestment, and shareholder returns rather than piling up.

The free-cash-flow recovery to $39.5M came despite capital spending of $25.5M, while profit stayed roughly flat. That pairing makes the prior year's cash softness look more like a reinvestment trough than a lasting break in earnings quality or the business's ability to turn profit into spendable cash.

A gross margin of 55.8% shows stronger product-level economics than a few years ago, not just simple sales growth. Because net margin finished at only 9.9%, much of that gain appears to be getting reinvested into the selling base instead of flowing straight through to profit.

The cash balance was only $26.8M at year-end even though operating cash flow reached $65.1M, which means cash was actively redeployed into stores, inventory, and shareholder distributions rather than simply accumulated. With a current ratio of 1.5x and inventory swelling to $82.2M, liquidity looks adequate but more working capital is sitting on shelves.

Financial Health Signals

Financial Profile 46/100

Based on FY2026 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →

Health score ≠ stock price. This rates the quality of Build-A-Bear Workshop 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.

Growth

Build-A-Bear Workshop Inc's revenue grew 6.7% year-over-year to $529.8M, a solid pace of expansion. This earns a growth score of 41/100.

Leverage

Build-A-Bear Workshop Inc carries a low D/E ratio of 1.23, meaning only $1.23 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 77/100, indicating a strong balance sheet with room for future borrowing.

Liquidity

Build-A-Bear Workshop Inc's current ratio of 1.54 is below the typical benchmark, resulting in a score of 26/100. This tight liquidity could limit financial flexibility if cash inflows slow.

Cash Flow

Build-A-Bear Workshop Inc has a free cash flow margin of 7.5%, earning a moderate score of 43/100. The company generates positive cash flow after capital investments, but with room for improvement.

Returns

Build-A-Bear Workshop Inc earns a strong 33.7% return on equity (ROE), meaning it generates $34 of profit for every $100 of shareholders' equity. This efficient capital use earns a returns score of 90/100. This is down from 34.8% the prior year.

Piotroski F-Score Neutral

5/9

Build-A-Bear Workshop Inc passes 5 of 9 financial strength tests. 3 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.

Earnings Quality Cash-Backed

1.25x

For every $1 of reported earnings, Build-A-Bear Workshop Inc generates $1.25 in operating cash flow ($65.1M OCF vs $52.2M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.

Key Financial Metrics

Export CSV

Earnings & Revenue

Revenue

$529.8M

YoY+6.7%

5Y CAGR+15.7%

10Y CAGR+3.0%

Build-A-Bear Workshop Inc generated $529.8M in revenue in fiscal year 2026. This represents an increase of 6.7% from the prior year.

EBITDA

N/A

Net Income

$52.2M

YoY+0.8%

10Y CAGR+13.8%

Build-A-Bear Workshop Inc reported $52.2M in net income in fiscal year 2026. This represents an increase of 0.8% from the prior year.

EPS (Diluted)

$3.99

YoY+5.0%

10Y CAGR+17.3%

Build-A-Bear Workshop Inc earned $3.99 per diluted share (EPS) in fiscal year 2026. This represents an increase of 5.0% from the prior year.

Cash & Balance Sheet

Free Cash Flow

$39.5M

YoY+42.3%

5Y CAGR+36.5%

10Y CAGR+5.1%

Build-A-Bear Workshop Inc generated $39.5M in free cash flow in fiscal year 2026, representing cash available after capex. This represents an increase of 42.3% from the prior year.

Cash & Debt

$26.8M

YoY-39.7%

5Y CAGR-10.2%

10Y CAGR-6.9%

Build-A-Bear Workshop Inc held $26.8M in cash against $0 in long-term debt as of fiscal year 2026.

Dividends Per Share

N/A

Shares Outstanding

13M

YoY-4.3%

5Y CAGR-4.7%

10Y CAGR-3.2%

Build-A-Bear Workshop Inc had 13M shares outstanding in fiscal year 2026. This represents a decrease of 4.3% from the prior year.

Margins & Returns

Gross Margin

55.8%

YoY+0.9pp

5Y CAGR+17.7pp

10Y CAGR+9.8pp

Build-A-Bear Workshop Inc's gross margin was 55.8% in fiscal year 2026, indicating the percentage of revenue retained after direct costs. This is up 0.9 percentage points from the prior year.

Operating Margin

N/A

Net Margin

9.8%

YoY-0.6pp

5Y CAGR+18.9pp

10Y CAGR+6.2pp

Build-A-Bear Workshop Inc's net profit margin was 9.8% in fiscal year 2026, showing the share of revenue converted to profit. This is down 0.6 percentage points from the prior year.

Return on Equity

33.7%

YoY-1.2pp

5Y CAGR+63.1pp

10Y CAGR+19.4pp

Build-A-Bear Workshop Inc's ROE was 33.7% in fiscal year 2026, measuring profit generated per dollar of shareholder equity. This is down 1.2 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

$27.7M

YoY-11.3%

10Y CAGR+23.5%

Build-A-Bear Workshop Inc spent $27.7M on share buybacks in fiscal year 2026, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 11.3% from the prior year.

Capital Expenditures

$25.5M

YoY+32.2%

5Y CAGR+38.3%

10Y CAGR+9.0%

Build-A-Bear Workshop Inc invested $25.5M in capex in fiscal year 2026, funding long-term assets and infrastructure. This represents an increase of 32.2% from the prior year.

BBW Income Statement

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Revenue	$529.8M+6.7%	$496.4M+2.1%	$486.1M+3.9%	$467.9M+13.7%	$411.5M+61.2%	$255.3M
Cost of Revenue	$234.2M+4.6%	$223.9M+1.0%	$221.7M-0.2%	$222.1M+14.7%	$193.6M+22.6%	$157.9M
Gross Profit	$295.6M+8.5%	$272.5M+3.1%	$264.4M+7.5%	$245.9M+12.8%	$218.0M+123.8%	$97.4M
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$229.2M+11.1%	$206.2M+3.6%	$199.0M+8.2%	$183.9M+10.0%	$167.3M+42.2%	$117.6M
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	$15.0M-2.2%	$15.4M+13.5%	$13.5M-3.0%	$13.9M+304.6%	$3.4M+23.2%	$2.8M
Net Income	$52.2M+0.8%	$51.8M-1.9%	$52.8M+10.0%	$48.0M+1.5%	$47.3M+305.8%	-$23.0M
EPS (Diluted)	$3.99+5.0%	$3.80+4.1%	$3.65+15.9%	$3.15+7.5%	$2.93+290.3%	$-1.54

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Revenue	$122.7M-1.3%	$124.2M-3.2%	$128.4M-6.1%	$136.8M+14.5%	$119.4M+6.8%	$111.8M-2.6%	$114.7M-25.8%	$154.6M
Cost of Revenue	$56.9M+7.8%	$52.7M-4.8%	$55.4M-11.3%	$62.5M+14.0%	$54.8M+7.0%	$51.2M-2.5%	$52.6M-22.3%	$67.6M
Gross Profit	$65.8M-8.0%	$71.5M-2.0%	$73.0M-1.8%	$74.3M+15.0%	$64.6M+6.7%	$60.6M-2.6%	$62.2M-28.5%	$87.0M
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$55.3M-1.9%	$56.4M+5.3%	$53.6M+3.4%	$51.8M+0.3%	$51.7M+5.0%	$49.2M+3.5%	$47.6M-15.9%	$56.5M
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	$2.6M-11.7%	$3.0M-31.6%	$4.3M-14.9%	$5.1M+57.8%	$3.2M+16.0%	$2.8M-22.5%	$3.6M-29.3%	$5.1M
Net Income	$8.1M-34.3%	$12.4M-19.3%	$15.3M-14.1%	$17.8M+80.7%	$9.9M+12.5%	$8.8M-23.4%	$11.5M-54.9%	$25.4M
EPS (Diluted)	$0.62-34.0%	$0.94-19.7%	$1.17	N/A	$0.73+14.1%	$0.64-22.0%	$0.82	N/A

BBW Balance Sheet

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Total Assets	$345.5M+12.0%	$308.3M+16.2%	$265.3M+1.4%	$261.7M+2.1%	$256.4M-3.0%	$264.3M
Current Assets	$140.0M-1.8%	$142.6M+15.1%	$123.8M-1.8%	$126.1M-1.3%	$127.7M+18.5%	$107.8M
Cash & Equivalents	$26.8M-39.7%	$44.3M+16.0%	$38.2M+16.5%	$32.8M+25.8%	$26.1M-43.2%	$45.9M
Inventory	$82.2M+13.7%	$72.3M+12.9%	$64.0M-3.7%	$66.5M-14.1%	$77.4M+76.8%	$43.8M
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$190.4M+19.3%	$159.6M+16.6%	$136.9M-10.3%	$152.7M-3.3%	$157.9M-15.3%	$186.3M
Current Liabilities	$90.6M+6.2%	$85.4M+8.5%	$78.7M-14.9%	$92.4M+3.3%	$89.5M+2.4%	$87.4M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$155.0M+4.3%	$148.7M+15.8%	$128.3M+17.8%	$109.0M+10.6%	$98.5M+26.4%	$78.0M
Retained Earnings	$104.8M+6.7%	$98.2M+28.8%	$76.3M+50.5%	$50.7M+30.4%	$38.9M+124.4%	$17.3M

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Total Assets	$326.5M+2.6%	$318.2M+3.2%	$308.3M+6.3%	$290.0M+1.4%	$285.9M+2.3%	$279.5M+5.3%	$265.3M-2.6%	$272.3M
Current Assets	$138.1M-4.3%	$144.4M+1.3%	$142.6M+12.9%	$126.3M+0.9%	$125.2M+6.6%	$117.5M-5.1%	$123.8M-3.1%	$127.8M
Cash & Equivalents	$27.7M-29.1%	$39.1M-11.8%	$44.3M+59.7%	$27.8M-4.1%	$29.0M+15.1%	$25.2M-34.2%	$38.2M-13.7%	$44.3M
Inventory	$83.3M+1.9%	$81.8M+13.1%	$72.3M+3.6%	$69.8M-1.4%	$70.8M+5.7%	$67.0M+4.6%	$64.0M+0.8%	$63.5M
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$175.9M+8.0%	$162.8M+2.0%	$159.6M+5.8%	$150.9M-4.1%	$157.3M+2.4%	$153.7M+12.2%	$136.9M-4.0%	$142.7M
Current Liabilities	$83.5M+3.0%	$81.1M-5.0%	$85.4M+7.5%	$79.4M-8.1%	$86.4M+7.6%	$80.3M+2.1%	$78.7M-6.0%	$83.7M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$150.6M-3.1%	$155.4M+4.5%	$148.7M+6.9%	$139.1M+8.2%	$128.6M+2.2%	$125.8M-2.0%	$128.3M-1.0%	$129.7M
Retained Earnings	$100.7M-4.0%	$104.9M+6.7%	$98.2M+9.7%	$89.5M+15.2%	$77.7M+4.0%	$74.7M-2.0%	$76.3M+1.4%	$75.3M

BBW Cash Flow Statement

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Operating Cash Flow	$65.1M+38.2%	$47.1M-26.8%	$64.3M+36.0%	$47.3M+68.4%	$28.1M+109.7%	$13.4M
Capital Expenditures	$25.5M+32.2%	$19.3M+5.6%	$18.3M+34.2%	$13.6M+67.7%	$8.1M+61.1%	$5.0M
Free Cash Flow	$39.5M+42.3%	$27.8M-39.7%	$46.0M+36.8%	$33.6M+68.7%	$19.9M+139.2%	$8.3M
Investing Cash Flow	-$25.5M-32.2%	-$19.3M-5.6%	-$18.3M-34.2%	-$13.6M-67.7%	-$8.1M-61.1%	-$5.0M
Financing Cash Flow	-$40.7M+7.8%	-$44.2M-0.6%	-$43.9M-75.2%	-$25.1M-11.6%	-$22.5M-19598.2%	-$114K
Dividends Paid	$11.5M+4.6%	$11.0M-50.0%	$22.1M+7455.5%	$292K-98.5%	$19.9M	$0
Share Buybacks	$27.7M-11.3%	$31.3M+52.5%	$20.5M-15.2%	$24.2M+454.7%	$4.4M	$0

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Operating Cash Flow	$8.2M+95.6%	$4.2M-84.8%	$27.8M+42.5%	$19.5M+28.7%	$15.2M+640.4%	$2.0M-80.2%	$10.4M-67.2%	$31.6M
Capital Expenditures	$6.5M+94.5%	$3.4M+15.8%	$2.9M-70.2%	$9.7M+151.8%	$3.9M+18.4%	$3.3M+34.6%	$2.4M-66.1%	$7.2M
Free Cash Flow	$1.7M+100.1%	$849K-96.6%	$24.9M+155.0%	$9.8M-13.5%	$11.3M+1024.1%	-$1.2M-115.4%	$7.9M-67.5%	$24.4M
Investing Cash Flow	-$6.5M-91.3%	-$3.4M-17.7%	-$2.9M+70.2%	-$9.7M-151.8%	-$3.9M-18.4%	-$3.3M-34.6%	-$2.4M+66.1%	-$7.2M
Financing Cash Flow	-$13.1M-117.1%	-$6.0M+28.4%	-$8.4M+22.0%	-$10.8M-43.3%	-$7.5M+36.8%	-$11.9M+14.9%	-$14.0M-193.2%	-$4.8M
Dividends Paid	$2.9M-1.1%	$2.9M-1.1%	$2.9M+9.2%	$2.7M+0.1%	$2.7M-2.0%	$2.7M-5.9%	$2.9M+8186.1%	-$36K
Share Buybacks	$10.2M+227.3%	$3.1M-26.0%	$4.2M-48.0%	$8.1M+67.3%	$4.8M-47.2%	$9.1M-0.5%	$9.2M+74.8%	$5.3M

BBW Financial Ratios

Metric	FY26	FY25	FY24	FY23	FY22	FY21
Gross Margin	55.8%+0.9pp	54.9%+0.5pp	54.4%+1.9pp	52.5%-0.4pp	53.0%+14.8pp	38.1%
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	9.8%-0.6pp	10.4%-0.4pp	10.9%+0.6pp	10.3%-1.2pp	11.5%+20.5pp	-9.0%
Return on Equity	33.7%-1.2pp	34.8%-6.3pp	41.1%-2.9pp	44.0%-3.9pp	48.0%+77.5pp	-29.5%
Return on Assets	15.1%-1.7pp	16.8%-3.1pp	19.9%+1.6pp	18.3%-0.1pp	18.4%+27.1pp	-8.7%
Current Ratio	1.54-0.1	1.67+0.1	1.57+0.2	1.36-0.1	1.43+0.2	1.23
Debt-to-Equity	1.23+0.2	1.070.0	1.07-0.3	1.40-0.2	1.60-0.8	2.39
FCF Margin	7.5%+1.9pp	5.6%-3.9pp	9.5%+2.3pp	7.2%+2.3pp	4.9%+1.6pp	3.3%

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Gross Margin	53.6%-3.9pp	57.6%+0.7pp	56.8%+2.5pp	54.3%+0.2pp	54.1%-0.1pp	54.2%0.0pp	54.2%-2.1pp	56.3%
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	6.6%-3.3pp	10.0%-2.0pp	11.9%-1.1pp	13.0%+4.8pp	8.3%+0.4pp	7.8%-2.1pp	10.0%-6.4pp	16.4%
Return on Equity	5.4%-2.6pp	8.0%-2.3pp	10.3%-2.5pp	12.8%+5.1pp	7.7%+0.7pp	7.0%-2.0pp	8.9%-10.7pp	19.6%
Return on Assets	2.5%-1.4pp	3.9%-1.1pp	5.0%-1.2pp	6.2%+2.7pp	3.5%+0.3pp	3.1%-1.2pp	4.3%-5.0pp	9.3%
Current Ratio	1.65-0.1	1.78+0.1	1.67+0.1	1.59+0.1	1.45-0.0	1.46-0.1	1.57+0.0	1.53
Debt-to-Equity	1.17+0.1	1.05-0.0	1.07-0.0	1.08-0.1	1.220.0	1.22+0.2	1.07-0.0	1.10
FCF Margin	1.4%+0.7pp	0.7%-18.7pp	19.4%+12.2pp	7.1%-2.3pp	9.4%+10.5pp	-1.1%-8.0pp	6.9%-8.9pp	15.8%

Similar Companies

Petco Health & Wellness Company, Inc. WOOF

$782.0M

Olaplex Holdings, Inc. OLPX

$1.4B

The Odp Corp ODP

$843.3M

Arhaus, Inc. ARHS

$1.0B

Sally Beauty Hldgs SBH

$1.3B

Frequently Asked Questions

What is Build-A-Bear Workshop Inc's annual revenue?

Build-A-Bear Workshop Inc (BBW) reported $529.8M in total revenue for fiscal year 2026. This represents a 6.7% 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 Build-A-Bear Workshop Inc's revenue growing?

Build-A-Bear Workshop Inc (BBW) revenue grew by 6.7% year-over-year, from $496.4M to $529.8M in fiscal year 2026.

Is Build-A-Bear Workshop Inc profitable?

Yes, Build-A-Bear Workshop Inc (BBW) reported a net income of $52.2M in fiscal year 2026, with a net profit margin of 9.8%.

What is Build-A-Bear Workshop Inc's gross margin?

Build-A-Bear Workshop Inc (BBW) had a gross margin of 55.8% in fiscal year 2026, indicating the percentage of revenue retained after direct costs of goods sold.

What is Build-A-Bear Workshop Inc's net profit margin?

Build-A-Bear Workshop Inc (BBW) had a net profit margin of 9.8% in fiscal year 2026, representing the share of revenue converted into profit after all expenses.

What is Build-A-Bear Workshop Inc's return on equity (ROE)?

Build-A-Bear Workshop Inc (BBW) has a return on equity of 33.7% for fiscal year 2026, measuring how efficiently the company generates profit from shareholder equity.

What is Build-A-Bear Workshop Inc's free cash flow?

Build-A-Bear Workshop Inc (BBW) generated $39.5M in free cash flow during fiscal year 2026. This represents a 42.3% 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 Build-A-Bear Workshop Inc's operating cash flow?

Build-A-Bear Workshop Inc (BBW) generated $65.1M in operating cash flow during fiscal year 2026, representing cash generated from core business activities.

What are Build-A-Bear Workshop Inc's total assets?

Build-A-Bear Workshop Inc (BBW) had $345.5M in total assets as of fiscal year 2026, including both current and long-term assets.

What are Build-A-Bear Workshop Inc's capital expenditures?

Build-A-Bear Workshop Inc (BBW) invested $25.5M in capital expenditures during fiscal year 2026, funding long-term assets and infrastructure.

Does Build-A-Bear Workshop Inc buy back shares?

Yes, Build-A-Bear Workshop Inc (BBW) spent $27.7M on share buybacks during fiscal year 2026, returning capital to shareholders by reducing shares outstanding.

How many shares does Build-A-Bear Workshop Inc have outstanding?

Build-A-Bear Workshop Inc (BBW) had 13M shares outstanding as of fiscal year 2026.

What is Build-A-Bear Workshop Inc's current ratio?

Build-A-Bear Workshop Inc (BBW) had a current ratio of 1.54 as of fiscal year 2026, which is generally considered healthy.

What is Build-A-Bear Workshop Inc's debt-to-equity ratio?

Build-A-Bear Workshop Inc (BBW) had a debt-to-equity ratio of 1.23 as of fiscal year 2026, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Build-A-Bear Workshop Inc's return on assets (ROA)?

Build-A-Bear Workshop Inc (BBW) had a return on assets of 15.1% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.

What is Build-A-Bear Workshop Inc's Piotroski F-Score?

Build-A-Bear Workshop Inc (BBW) has a Piotroski F-Score of 5 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 Build-A-Bear Workshop Inc's earnings high quality?

Build-A-Bear Workshop Inc (BBW) has an earnings quality ratio of 1.25x, 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.

How financially healthy is Build-A-Bear Workshop Inc?

Build-A-Bear Workshop Inc (BBW) scores 46 out of 100 on our Financial Profile, indicating moderate overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.