{
 "schema": "annalist.findings/0.1",
 "company": "eli-lilly",
 "snapshot": "FY2026Q2_ddc45f69",
 "as_of": {
  "period": "FY2026 Q2",
  "period_end": "2026-06-30",
  "release_date": "2026-08-05"
 },
 "findings_version": "0.4",
 "conventions": {
  "ledger": "Append-only: records are never changed or removed; seq gives the order of writing. A thread is one claim of one rule, written <rule>/<claim>.",
  "strength": "Claim polarity times measure. A thread is Strengthened or Weakened when its strength moves by more than the band of its rule, otherwise Confirmed.",
  "states": {
   "New": "The finding is stated for the first time, or again after it was retired.",
   "Confirmed": "The finding still holds and its measure moved by no more than the band of its rule.",
   "Strengthened": "The finding still holds and its measure moved further in the direction the finding states.",
   "Weakened": "The finding still holds and its measure moved back towards the opposite direction.",
   "Retired": "The finding no longer holds: its rule now states another claim, or no longer applies."
  },
  "changes": {
   "initial": "The first record of the rule for the company.",
   "data update": "A later period, from a new report.",
   "restatement": "The same period with different figures, after the company reported them differently.",
   "methodology": "A new method version of the rule.",
   "wording": "A new wording version of the rule, with the same method.",
   "correction": "The same period with different figures after Annalist corrected how it reads the filings; the reason names the correction, and config/corrections.toml lists the earlier records it concerns."
  },
  "basis": {
   "recorded": "Recorded from the snapshot named, after its publication.",
   "reconstructed": "Reconstructed from the figures of the snapshot named, as at the end of the period shown, when the ledger was opened. Figures are as later reported, so restated figures replace the original ones."
  },
  "claims": {
   "higher": "the measure is above its value a year earlier",
   "lower": "the measure is below its value a year earlier",
   "unchanged": "the measure is within rounding of its value a year earlier",
   "stated": "the figure is stated without a comparison",
   "profit_after_loss": "a profit follows a loss in the same period a year earlier",
   "loss": "the latest period shows a loss",
   "positive": "the amount is positive",
   "negative": "the amount is negative",
   "net_debt": "total debt exceeds cash and short-term investments",
   "net_cash": "cash and short-term investments exceed total debt",
   "ahead": "the share of the forecast reached exceeds the share of the year elapsed",
   "behind": "the share of the forecast reached is below the share of the year elapsed",
   "in_line": "the share of the forecast reached equals the share of the year elapsed, within rounding",
   "minimal": "the measure is within the minimal band of the S&P benchmark table",
   "modest": "the measure is within the modest band of the S&P benchmark table",
   "intermediate": "the measure is within the intermediate band of the S&P benchmark table",
   "significant": "the measure is within the significant band of the S&P benchmark table",
   "aggressive": "the measure is within the aggressive band of the S&P benchmark table",
   "highly_leveraged": "the measure is within the highly leveraged band of the S&P benchmark table",
   "covered": "the sources of cash cover the uses",
   "shortfall": "the sources of cash fall short of the uses",
   "cash_backed": "operating cash flow exceeds net income",
   "accrual_led": "net income exceeds operating cash flow",
   "safe_zone": "the score is above the safe threshold of the model",
   "grey_zone": "the score is between the thresholds of the model",
   "distress_zone": "the score is below the distress threshold of the model",
   "below_threshold": "the score is below the threshold of the model",
   "above_threshold": "the score is above the threshold of the model",
   "high_score": "7 or more of the 9 signals are met",
   "middle_score": "4 to 6 of the 9 signals are met",
   "low_score": "3 or fewer of the 9 signals are met"
  }
 },
 "rules": {
  "corp.altman_zone": {
   "version": "1.0",
   "module": "scores",
   "title": "Altman Z'' zone",
   "measure": "Altman Z'' score for the latest fiscal year",
   "band": "0.25 points"
  },
  "corp.beneish_threshold": {
   "version": "1.0",
   "module": "scores",
   "title": "Beneish M-score against its threshold",
   "measure": "Beneish M-score for the latest fiscal year",
   "band": "0.1 points"
  },
  "corp.cash_backing": {
   "version": "2.0",
   "module": "quality",
   "title": "Cash backing of earnings",
   "measure": "net income attributable to the company less operating cash flow, over average total assets, per cent, over 4 quarters or for a fiscal year, whichever ends later",
   "band": "0.5 percentage points"
  },
  "corp.credit_band": {
   "version": "3.0",
   "module": "credit",
   "title": "Debt against the S&P benchmark bands",
   "measure": "lease-adjusted debt to adjusted EBITDA over 4 quarters or for a fiscal year, whichever ends later, with the lease figures that the quarters do not report estimated from the latest fiscal year; where no lease-adjusted value exists, debt to EBITDA on reported figures; a value that ends more than 15 months before the latest quarter end does not count; times; the claim is its band in the S&P standard volatility table",
   "band": "a change of band"
  },
  "corp.net_debt": {
   "version": "1.1",
   "title": "Net debt or net cash",
   "measure": "total debt less cash and short-term investments at the quarter end, in the reporting currency",
   "band": "5% of the earlier amount"
  },
  "corp.net_income_yoy": {
   "version": "1.0",
   "title": "Net income against a year earlier",
   "measure": "growth of quarterly net income attributable to the company against the same quarter a year earlier, per cent; where either quarter shows a loss, the net income of the latest quarter",
   "band": "1.0 percentage point for growth; 5% of the earlier amount for amounts"
  },
  "corp.piotroski_score": {
   "version": "1.0",
   "module": "scores",
   "title": "Piotroski F-score",
   "measure": "Piotroski F-score for the latest fiscal year, of 9",
   "band": "less than 1 point"
  },
  "corp.revenue_yoy": {
   "version": "1.0",
   "title": "Revenue against a year earlier",
   "measure": "growth of quarterly revenue against the same quarter a year earlier, per cent",
   "band": "1.0 percentage point"
  },
  "corp.roe_ttm": {
   "version": "1.1",
   "title": "Return on equity against a year earlier",
   "measure": "change of return on equity over the last 4 quarters against a year earlier, percentage points",
   "band": "0.5 percentage points"
  }
 },
 "corrections": [
  {
   "company": "eli-lilly",
   "date": "2026-10-19",
   "text": "Annalist counted the commercial paper of Eli Lilly twice. It was captured as short-term borrowings and is also part of the current debt that the company reports, so total debt was overstated by US$1.50 billion at 31 December 2022, US$6.19 billion at 31 December 2023 and US$4.34 billion at 31 December 2024. Records 5, 21 and 23 cite figures that the correction changed. Record 64 states the corrected finding: lease-adjusted debt of 2.2 times adjusted EBITDA for fiscal 2024, in the intermediate band.",
   "records": [
    5,
    21,
    23,
    64
   ]
  },
  {
   "company": "eli-lilly",
   "date": "2026-10-20",
   "text": "The quarters of Eli Lilly now come from one set of filings each: operating cash flow, investing cash flow and research and development of several quarters of 2020 and 2021 had mixed figures of different filings. Dividends per share of 11 quarters derived from the figures of 2 filings are no longer published. Records 69 and 70 state the corrected findings. Records 3, 5, 6, 7, 14, 16, 17, 19, 20, 31, 36, 41, 43, 48, 57, 63, 66 and 68 cite figures that the correction changed.",
   "records": [
    3,
    5,
    6,
    7,
    14,
    16,
    17,
    19,
    20,
    31,
    36,
    41,
    43,
    48,
    57,
    63,
    66,
    68,
    69,
    70
   ]
  },
  {
   "company": "eli-lilly",
   "date": "2026-10-22",
   "text": "Changes against a year earlier compared 2 figures of different bases where a stock split, a spin-off or a restatement came between the 2 periods. 7 growth values of Eli Lilly changed, each by less than 0.1 percentage points. Record 17 cites figures of 2 bases, which give the same rounded change as one basis.",
   "records": [
    17
   ]
  }
 ],
 "threads": {
  "corp.revenue_yoy/higher": {
   "rule": "corp.revenue_yoy",
   "claim": "higher",
   "state": "Weakened",
   "since": "FY2024 Q2",
   "active": true,
   "records": [
    1,
    10,
    17,
    29,
    34,
    39,
    44,
    53,
    58
   ]
  },
  "corp.net_income_yoy/higher": {
   "rule": "corp.net_income_yoy",
   "claim": "higher",
   "state": "Weakened",
   "since": "FY2024 Q4",
   "active": true,
   "records": [
    2,
    11,
    19,
    30,
    35,
    40,
    45,
    54,
    59
   ]
  },
  "corp.roe_ttm/lower": {
   "rule": "corp.roe_ttm",
   "claim": "lower",
   "state": "Retired",
   "since": "FY2024 Q2",
   "active": false,
   "records": [
    3,
    13
   ]
  },
  "corp.net_debt/net_debt": {
   "rule": "corp.net_debt",
   "claim": "net_debt",
   "state": "Strengthened",
   "since": "FY2024 Q2",
   "active": true,
   "records": [
    4,
    15,
    21,
    32,
    37,
    42,
    47,
    56,
    61
   ]
  },
  "corp.credit_band/significant": {
   "rule": "corp.credit_band",
   "claim": "significant",
   "state": "Retired",
   "since": "FY2023",
   "active": false,
   "records": [
    5,
    22
   ]
  },
  "corp.cash_backing/accrual_led": {
   "rule": "corp.cash_backing",
   "claim": "accrual_led",
   "state": "Retired",
   "since": "FY2024 Q2",
   "active": false,
   "records": [
    6,
    16,
    24,
    33,
    38,
    43,
    48,
    57,
    62
   ]
  },
  "corp.altman_zone/grey_zone": {
   "rule": "corp.altman_zone",
   "claim": "grey_zone",
   "state": "Retired",
   "since": "FY2023",
   "active": false,
   "records": [
    7,
    25,
    49
   ]
  },
  "corp.beneish_threshold/below_threshold": {
   "rule": "corp.beneish_threshold",
   "claim": "below_threshold",
   "state": "Weakened",
   "since": "FY2023",
   "active": true,
   "records": [
    8,
    26,
    51
   ]
  },
  "corp.piotroski_score/middle_score": {
   "rule": "corp.piotroski_score",
   "claim": "middle_score",
   "state": "Retired",
   "since": "FY2023",
   "active": false,
   "records": [
    9,
    27
   ]
  },
  "corp.net_income_yoy/profit_after_loss": {
   "rule": "corp.net_income_yoy",
   "claim": "profit_after_loss",
   "state": "Retired",
   "since": "FY2024 Q3",
   "active": false,
   "records": [
    12,
    18
   ]
  },
  "corp.roe_ttm/higher": {
   "rule": "corp.roe_ttm",
   "claim": "higher",
   "state": "Weakened",
   "since": "FY2024 Q3",
   "active": true,
   "records": [
    14,
    20,
    31,
    36,
    41,
    46,
    55,
    60
   ]
  },
  "corp.credit_band/intermediate": {
   "rule": "corp.credit_band",
   "claim": "intermediate",
   "state": "Retired",
   "since": "FY2024",
   "active": false,
   "records": [
    23,
    64,
    65,
    67
   ]
  },
  "corp.piotroski_score/high_score": {
   "rule": "corp.piotroski_score",
   "claim": "high_score",
   "state": "Confirmed",
   "since": "FY2024",
   "active": true,
   "records": [
    28,
    52
   ]
  },
  "corp.altman_zone/safe_zone": {
   "rule": "corp.altman_zone",
   "claim": "safe_zone",
   "state": "New",
   "since": "FY2025",
   "active": true,
   "records": [
    50
   ]
  },
  "corp.cash_backing/cash_backed": {
   "rule": "corp.cash_backing",
   "claim": "cash_backed",
   "state": "Confirmed",
   "since": "FY2026 Q2",
   "active": true,
   "records": [
    63,
    66,
    70
   ]
  },
  "corp.credit_band/modest": {
   "rule": "corp.credit_band",
   "claim": "modest",
   "state": "Confirmed",
   "since": "FY2025 Q3",
   "active": true,
   "records": [
    68,
    69
   ]
  }
 },
 "records": [
  {
   "seq": 1,
   "company": "eli-lilly",
   "thread": "corp.revenue_yoy/higher",
   "rule": "corp.revenue_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 35.9801,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 35.9801,
   "text": "Revenue for the quarter ended 30 June 2024 was US$11.3 billion, 36.0% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q2/revenue",
     "value": 11302800000.0,
     "sources": [
      "10-Q:0000059478-25-000204"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q2/revenue",
     "value": 8312100000.0,
     "sources": [
      "10-Q:0000059478-24-000187"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 2,
   "company": "eli-lilly",
   "thread": "corp.net_income_yoy/higher",
   "rule": "corp.net_income_yoy",
   "rule_version": "1.0",
   "claim": "higher",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 68.2736,
    "unit": "%"
   },
   "band": [
    "abs",
    1.0
   ],
   "strength": 68.2736,
   "text": "Net income attributable to the company was US$3.0 billion, 68.3% higher than in the same quarter a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "pl_quarterly/FY2024 Q2/net_income",
     "value": 2967000000.0,
     "sources": [
      "10-Q:0000059478-25-000204"
     ]
    },
    {
     "ref": "pl_quarterly/FY2023 Q2/net_income",
     "value": 1763200000.0,
     "sources": [
      "10-Q:0000059478-24-000187"
     ]
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 3,
   "company": "eli-lilly",
   "thread": "corp.roe_ttm/lower",
   "rule": "corp.roe_ttm",
   "rule_version": "1.1",
   "claim": "lower",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": -6.64538,
    "unit": "pp"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 6.64538,
   "text": "Return on equity over the last 4 quarters was 59.6%, against 66.3% a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2024 Q2",
     "value": 59.626895369896616,
     "sources": []
    },
    {
     "ref": "ratio/corp.roe/ttm/FY2023 Q2",
     "value": 66.27227987862406,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 4,
   "company": "eli-lilly",
   "thread": "corp.net_debt/net_debt",
   "rule": "corp.net_debt",
   "rule_version": "1.1",
   "claim": "net_debt",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 25528000000.0,
    "unit": "USD"
   },
   "band": [
    "rel",
    0.05
   ],
   "strength": 25528000000.0,
   "text": "Net debt was US$25.5 billion at 30 June 2024.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.net_debt/quarterly/FY2024 Q2",
     "value": 25528000000.0,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 5,
   "company": "eli-lilly",
   "thread": "corp.credit_band/significant",
   "rule": "corp.credit_band",
   "rule_version": "1.0",
   "claim": "significant",
   "state": "New",
   "change": "initial",
   "period": "FY2023",
   "period_end": "2023-12-31",
   "measure": {
    "value": 3.47195,
    "unit": "x"
   },
   "band": [
    "abs",
    0.0
   ],
   "strength": null,
   "text": "Lease-adjusted debt was 3.5 times adjusted EBITDA for fiscal 2023, and funds from operations equalled 10.3% of that debt. Debt to EBITDA is within the significant band of the S&P standard volatility table and FFO to debt within the highly leveraged band.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.debt_to_ebitda/annual/FY2023",
     "value": 3.4719496962773966,
     "sources": []
    },
    {
     "ref": "ratio/corp.ffo_to_debt/annual/FY2023",
     "value": 10.342864698159097,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 6,
   "company": "eli-lilly",
   "thread": "corp.cash_backing/accrual_led",
   "rule": "corp.cash_backing",
   "rule_version": "1.0",
   "claim": "accrual_led",
   "state": "New",
   "change": "initial",
   "period": "FY2024 Q2",
   "period_end": "2024-06-30",
   "measure": {
    "value": 4.47096,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 4.47096,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 4.5% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2024 Q2",
     "value": 4.470955601442275,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 7,
   "company": "eli-lilly",
   "thread": "corp.altman_zone/grey_zone",
   "rule": "corp.altman_zone",
   "rule_version": "1.0",
   "claim": "grey_zone",
   "state": "New",
   "change": "initial",
   "period": "FY2023",
   "period_end": "2023-12-31",
   "measure": {
    "value": 1.31847,
    "unit": "score"
   },
   "band": [
    "abs",
    0.25
   ],
   "strength": null,
   "text": "The Altman Z'' score for fiscal 2023 was 1.32, between the distress threshold of 1.10 and the safe threshold of 2.60.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.altman_z2/annual/FY2023",
     "value": 1.3184748472661776,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 8,
   "company": "eli-lilly",
   "thread": "corp.beneish_threshold/below_threshold",
   "rule": "corp.beneish_threshold",
   "rule_version": "1.0",
   "claim": "below_threshold",
   "state": "New",
   "change": "initial",
   "period": "FY2023",
   "period_end": "2023-12-31",
   "measure": {
    "value": -2.19871,
    "unit": "score"
   },
   "band": [
    "abs",
    0.1
   ],
   "strength": 2.19871,
   "text": "The Beneish M-score for fiscal 2023 was minus 2.20, below the model threshold of minus 1.78.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.beneish_m/annual/FY2023",
     "value": -2.1987141238006673,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
   "dataset_sha256": "085539446d08ae0b8fb8f5b8fce1a2129cc498454b84201ccaafc48c9c3478d4"
  },
  {
   "seq": 9,
   "company": "eli-lilly",
   "thread": "corp.piotroski_score/middle_score",
   "rule": "corp.piotroski_score",
   "rule_version": "1.0",
   "claim": "middle_score",
   "state": "New",
   "change": "initial",
   "period": "FY2023",
   "period_end": "2023-12-31",
   "measure": {
    "value": 5.0,
    "unit": "score"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": null,
   "text": "The Piotroski F-score for fiscal 2023 was 5 of 9. The 4 signals not met were return on assets higher than a year earlier, operating cash flow above net income, long-term debt to assets lower than a year earlier and current ratio higher than a year earlier.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.piotroski_f/annual/FY2023",
     "value": 5.0,
     "sources": []
    }
   ],
   "basis": "reconstructed",
   "snapshot": "FY2026Q2_08553944",
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   "strength": 4.00354,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 4.0% of average total assets.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2025 Q4",
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  {
   "seq": 49,
   "company": "eli-lilly",
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   "rule": "corp.altman_zone",
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   "band": [
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   "strength": null,
   "text": null,
   "reason": "The rule corp.altman_zone now states the claim safe_zone.",
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  {
   "seq": 50,
   "company": "eli-lilly",
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   "rule": "corp.altman_zone",
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   "claim": "safe_zone",
   "state": "New",
   "change": "data update",
   "period": "FY2025",
   "period_end": "2025-12-31",
   "measure": {
    "value": 3.81409,
    "unit": "score"
   },
   "band": [
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   "strength": 3.81409,
   "text": "The Altman Z'' score for fiscal 2025 was 3.81, above the safe threshold of 2.60.",
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   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.altman_z2/annual/FY2025",
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  {
   "seq": 51,
   "company": "eli-lilly",
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    "value": -1.85904,
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   "band": [
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    0.1
   ],
   "strength": 1.85904,
   "text": "The Beneish M-score for fiscal 2025 was minus 1.86, below the model threshold of minus 1.78.",
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   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.beneish_m/annual/FY2025",
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   "seq": 52,
   "company": "eli-lilly",
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    "value": 7.0,
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   "band": [
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   ],
   "strength": 7.0,
   "text": "The Piotroski F-score for fiscal 2025 was 7 of 9. The 2 signals not met were operating cash flow above net income and long-term debt to assets lower than a year earlier.",
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   "figures": [
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  {
   "seq": 53,
   "company": "eli-lilly",
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    "value": 55.5425,
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   "band": [
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   "strength": 55.5425,
   "text": "Revenue for the quarter ended 31 March 2026 was US$19.8 billion, 55.5% higher than in the same quarter a year earlier.",
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    {
     "ref": "pl_quarterly/FY2026 Q1/revenue",
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  {
   "seq": 54,
   "company": "eli-lilly",
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    "value": 168.068,
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   },
   "band": [
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   "strength": 168.068,
   "text": "Net income attributable to the company was US$7.4 billion, 168.1% higher than in the same quarter a year earlier.",
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   "figures": [
    {
     "ref": "pl_quarterly/FY2026 Q1/net_income",
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  {
   "seq": 55,
   "company": "eli-lilly",
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    "value": 29.9202,
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   "band": [
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   "strength": 29.9202,
   "text": "Return on equity over the last 4 quarters was 107.6%, against 77.7% a year earlier.",
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   "figures": [
    {
     "ref": "ratio/corp.roe/ttm/FY2026 Q1",
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    {
     "ref": "ratio/corp.roe/ttm/FY2025 Q1",
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   "company": "eli-lilly",
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    "value": 38088000000.0,
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   "band": [
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   "strength": 38088000000.0,
   "text": "Net debt was US$38.1 billion at 31 March 2026.",
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   "figures": [
    {
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  {
   "seq": 57,
   "company": "eli-lilly",
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   "band": [
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   "strength": 4.65827,
   "text": "Net income attributable to the company over the last 4 quarters exceeded operating cash flow by an amount equal to 4.7% of average total assets.",
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   "figures": [
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  {
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   "company": "eli-lilly",
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    "value": 47.6668,
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   "band": [
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   "strength": 47.6668,
   "text": "Revenue for the quarter ended 30 June 2026 was US$23.0 billion, 47.7% higher than in the same quarter a year earlier.",
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  {
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   "company": "eli-lilly",
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   "band": [
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   "strength": 25.3312,
   "text": "Net income attributable to the company was US$7.1 billion, 25.3% higher than in the same quarter a year earlier.",
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   "figures": [
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  {
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   "figures": [
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   "seq": 61,
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   "strength": 45958000000.0,
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   "strength": 1.1281,
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  {
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   "text": "Lease-adjusted debt was 2.2 times adjusted EBITDA for fiscal 2024, and funds from operations equalled 25.6% of that debt. Debt to EBITDA is within the intermediate band of the S&P standard volatility table and FFO to debt within the significant band.",
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  {
   "seq": 66,
   "company": "eli-lilly",
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   "strength": 1.1281,
   "text": "Operating cash flow over the last 4 quarters exceeded net income attributable to the company by an amount equal to 1.1% of average total assets.",
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  {
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   "company": "eli-lilly",
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   "reason": "The rule corp.credit_band now states the claim modest.",
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  {
   "seq": 68,
   "company": "eli-lilly",
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   "change": "methodology",
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   "period_end": "2025-09-30",
   "measure": {
    "value": 1.67002,
    "unit": "x"
   },
   "band": [
    "abs",
    0.0
   ],
   "strength": null,
   "text": "Lease-adjusted debt was 1.7 times adjusted EBITDA over the 4 quarters ended 30 September 2025, and funds from operations equalled 48.3% of that debt. Both ratios are within the modest band of the S&P standard volatility table. The lease figures that the quarters do not report are estimated from the lease cost of fiscal 2024 and lease liabilities of Q4 FY2024.",
   "reason": null,
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.debt_to_ebitda/ttm/FY2025 Q3",
     "value": 1.670015379082917,
     "sources": []
    },
    {
     "ref": "ratio/corp.ffo_to_debt/ttm/FY2025 Q3",
     "value": 48.33267206069658,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_5a31a16a",
   "dataset_sha256": "5a31a16a4f1520b266392410b27fceafb51bfe35bd3f07d4795169de3a353712"
  },
  {
   "seq": 69,
   "company": "eli-lilly",
   "thread": "corp.credit_band/modest",
   "rule": "corp.credit_band",
   "rule_version": "3.0",
   "claim": "modest",
   "state": "Confirmed",
   "change": "correction",
   "period": "FY2025 Q3",
   "period_end": "2025-09-30",
   "measure": {
    "value": 1.67002,
    "unit": "x"
   },
   "band": [
    "abs",
    0.0
   ],
   "strength": null,
   "text": "Lease-adjusted debt was 1.7 times adjusted EBITDA over the 4 quarters ended 30 September 2025, and funds from operations equalled 48.3% of that debt. Both ratios are within the modest band of the S&P standard volatility table. The lease figures that the quarters do not report are estimated from the lease cost of fiscal 2024 and lease liabilities of Q4 FY2024.",
   "reason": "A correction by Annalist; see the corrections of the company (2026-10-19, 2026-10-20, 2026-10-22).",
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.debt_to_ebitda/ttm/FY2025 Q3",
     "value": 1.6700217679891964,
     "sources": []
    },
    {
     "ref": "ratio/corp.ffo_to_debt/ttm/FY2025 Q3",
     "value": 48.332442982415955,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_910e108b",
   "dataset_sha256": "910e108bb383c5b6959d6427eddb8a585f06a3de1bb75090e079f2def872d3e4"
  },
  {
   "seq": 70,
   "company": "eli-lilly",
   "thread": "corp.cash_backing/cash_backed",
   "rule": "corp.cash_backing",
   "rule_version": "2.0",
   "claim": "cash_backed",
   "state": "Confirmed",
   "change": "correction",
   "period": "FY2026 Q2",
   "period_end": "2026-06-30",
   "measure": {
    "value": -1.12851,
    "unit": "%"
   },
   "band": [
    "abs",
    0.5
   ],
   "strength": 1.12851,
   "text": "Operating cash flow over the last 4 quarters exceeded net income attributable to the company by an amount equal to 1.1% of average total assets.",
   "reason": "A correction by Annalist; see the corrections of the company (2026-10-19, 2026-10-20, 2026-10-22).",
   "successor": null,
   "figures": [
    {
     "ref": "ratio/corp.cash_flow_accruals/ttm/FY2026 Q2",
     "value": -1.1285101987783175,
     "sources": []
    }
   ],
   "basis": "recorded",
   "snapshot": "FY2026Q2_910e108b",
   "dataset_sha256": "910e108bb383c5b6959d6427eddb8a585f06a3de1bb75090e079f2def872d3e4"
  }
 ]
}