This key performance indicator (KPI) calculates the amount of money left over after the company has paid all of its ordinary ...

This key performance indicator (KPI) calculates the amount of money left over after the company has paid all of its ordinary and necessary debts. The Status and Trend expressions assume that a higher value is better. If this is not the case, you may need to change the greater than sign (>) to the less than sign (<) in these expressions.