Atoka API User Reference

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Capital capital

Capital structure indicators for the company, computed from CeBi reclassified financial statements (Riclassificato CeBi). Ratios measure financial and total leverage against equity and total assets; coverage ratios express the ability to service finance charges from operating profit. Profile fields provide a qualitative classification of the capital structure benchmarked against sector-level quartiles (SIRC segmentation), with winsorisation at the 99th percentile to limit outlier distortion.

Available fields
Description
Data
capitalStructureProfile

Qualitative profile of the company's total capital structure, benchmarked against SIRC-sector quartiles of debtToEquityRatio and debtRatio (winsorised). Same classification logic as finCapitalStructureProfile, but applied to total debt (financial + commercial + other), providing a broader view of the overall liability burden relative to equity and assets.

 -
debtRatio

Ratio of total debts to total assets (classic debt ratio), winsorised at the sector 99th percentile. Values close to 1 signal high insolvency risk; values below the sector median indicate a conservative leverage posture.

 float
debtToEquityRatio

Ratio of total debts (financial + commercial + other payables) to shareholders' equity, winsorised at the sector 99th percentile. Broader than finDebtToEquityRatio; captures the full liability structure.

 float
ebitdaInterestCoverageRatio

Ratio of EBITDA to finance charges (interessi passivi / oneri finanziari). Measures how many times operating cash generation covers interest expense. Values below 1 indicate insufficient coverage; negative values signal EBITDA losses.

 float
finCapitalStructureProfile

Qualitative profile of the company's financial capital structure, benchmarked against SIRC-sector quartiles of finDebtToEquityRatio and finDebtToAssetsRatio (winsorised). Possible values:

  • Aggressive: at least one ratio exceeds the sector 75th percentile, or equity is negative.
  • Conservative: both ratios are below their respective sector medians.
  • Balanced: both ratios fall between sector median and 75th percentile.
  • Not computable: both ratios are unavailable (insufficient data). When only one ratio is computable, the profile inherits that ratio's classification.
 -
finDebtToAssetsRatio

Ratio of financial debts to total assets, winsorised at the sector 99th percentile. Ranges between 0 and 1; values approaching 1 indicate very high financial leverage relative to total assets.

 float
finDebtToEquityRatio

Ratio of financial debts (bank loans and other financial creditors, both short- and long-term) to shareholders' equity, winsorised at the sector 99th percentile. Measures financial leverage from funded debt only.

 float
interestCoverageRatio

Ratio of EBIT to finance charges. More conservative than ebitdaInterestCoverageRatio as it accounts for depreciation and amortisation. A value ≥ 1 is the minimum threshold for full interest coverage from operations.

 float
Example JSON fragment for package
{
"finDebtToEquityRatio": 1.57,
"finDebtToAssetsRatio": 0.42,
"debtToEquityRatio": 2.71,
"debtRatio": 0.73,
"ebitdaInterestCoverageRatio": 5.25,
"interestCoverageRatio": 1.75,
"finCapitalStructureProfile": "Aggressive",
"capitalStructureProfile": "Balanced"
}