Transparent by design
ResultLens converts reported financial trends into an auditable Earnings Quality Score. It describes the consistency and alignment of recent results; it does not predict a share price or issue a buy/sell recommendation.
Methodology last updated: 6 September 2026
The analysis uses the five most recent reported quarters available. A future or unreported quarter is never treated as a zero.
| Component | What it measures | Weight |
|---|---|---|
| Revenue consistency | Persistence of reported topline improvement | 25 |
| PAT consistency | Persistence of profit-after-tax improvement | 25 |
| Profit margin | Current profitability and margin consistency | 20 |
| Operating-profit consistency | Persistence of operating-profit improvement | 15 |
| Operating margin | Current operating profitability and consistency | 15 |
For lenders, operating-company measures are replaced with sector-relevant metrics.
| Component | What it measures | Weight |
|---|---|---|
| Revenue / total-income consistency | Persistence of reported income improvement | 20 |
| NII consistency | Persistence of net-interest-income improvement | 20 |
| PAT consistency | Persistence of profit-after-tax improvement | 20 |
| Profit margin | Current profitability and margin consistency | 20 |
| Loan-book consistency | Direction of reported loans or advances | 20 |
Loan books are often disclosed half-yearly. Blank quarters are skipped and consecutive reported observations are compared instead.
Each consecutive pair of reported observations is evaluated: an improvement earns full credit, an unchanged value earns half credit, and a decline earns no credit. The component receives that proportion of its weight.
Half of the component weight reflects whether the latest margin is positive. The other half reflects how consistently the margin improved across reported periods.
A component without enough observations is marked unavailable rather than scored as zero.
Final score = earned points ÷ available component weight × 100
A narrowing loss counts as an improvement for PAT consistency, while the screen still states that the company remains loss-making. PAT points can be reduced when PAT rises without revenue support and expanding margins appear to be the main driver, because that pattern may be less durable.
| Score | Rating | Meaning |
|---|---|---|
| 80–100 | Strong | Broadly consistent recent earnings signals |
| 65–79 | Healthy | Generally supportive signals with some gaps |
| 50–64 | Mixed | Material strengths and weaknesses coexist |
| 35–49 | Weak | Recent trends show limited consistency |
| 0–34 | Fragile | Recent reported trends are predominantly weak |
The AI Smart Signal is an automated narrative built from the same displayed metrics. It checks whether PAT is supported by revenue or NII, whether margins explain a gap, and whether operating profit or the loan book supports the topline trend. The component calculations remain visible so users can audit the conclusion.
ResultLens is an AI enabled analytical aid, not investment advice. Filing data can be delayed, restated, incomplete or affected by exceptional items and accounting changes. A five-quarter trend cannot capture valuation, balance-sheet risk, asset quality, management quality, industry conditions or every cash-flow consideration. Verify figures against the original exchange filing and consider qualified professional advice before making an investment decision.