Specific to Screener:
COGS = Raw Material Cost – Change in Inventory
For E.g. Divi’s Lab
Both formulae are same. Just imagie that ‘Raw material cost’ means COGS.
‘finance cost’ and ‘interest income’ represent accrued amounts – amounts of money that have been earned or spent for relevant accounting period, but not yet paid whereas ‘interest paid’ and ‘interest recieved’ represent actual paid amounts.
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