Deep Dossiers

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Fuel volume and mix

Retail and commercial fuel volumes by product, channel, geography, period and physical unit.

Station network

Stations, formats, service capacity, openings and closures on one dated operating perimeter.

Fuel margin and pricing

Reported unit margin or gross profit with regulated pricing, procurement and pass-through terms identified.

Non-fuel retail

Convenience, food, car-care and other non-fuel activity separated by revenue basis and outlet perimeter.

Working capital and cash conversion

Inventory, receivables, supplier balances and operating cash matched to the same fuel and retail perimeter.

Identity-only issuer example

ADX · ADNOCDIST
ADNOC Distribution

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Store network

Stores, formats, selling area and openings or closures on one dated perimeter.

Like-for-like sales

Comparable-store sales under the issuer's eligibility period, store perimeter and currency definition.

Basket and transactions

Transactions, customers, basket size and visit frequency kept separate and defined consistently.

Retail margin

Gross and operating margin with promotion, shrinkage, occupancy and delivery costs identified.

Online and fulfilment mix

Digital orders and revenue with fulfilment ownership, delivery cost and channel perimeter stated.

Identity-only issuer example

ADX · LULU
Lulu Retail Holdings

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Volume and mix

Physical or transaction volume by product, customer and geography, separated from price and acquisitions.

Gross margin

Gross profit relative to revenue with principal-versus-agent presentation and freight treatment stated.

Working capital

Inventory, receivables, payables and advances measured for the same operating perimeter and date.

Distribution network

Warehouses, routes, outlets or customers served with ownership, capacity and utilisation stated.

Cash conversion

Operating cash matched to reported profit after inventory, receivable and supplier-financing movements.

Identity-only issuer example

ADX · FNF
Foodco National Foodstuff

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

GMV and orders

Gross merchandise value and completed orders kept separate from recognized revenue, cancellations and refunds.

Customers and frequency

Active customers, order frequency and cohort retention under one disclosed activity definition.

Take rate

Platform revenue relative to eligible transaction value with commissions, delivery, advertising and principal sales separated.

Order economics

Contribution after delivery, rider, promotion and payment costs on a consistent order and geography basis.

Network density

Orders, merchants, stores and couriers by geography with service levels and utilisation stated.

Identity-only issuer example

DFM · TALABAT
Talabat Holding

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Backlog and contracted revenue

Signed remaining contract value with scope, duration, cancellation terms and expected recognition window.

Recurring revenue mix

Managed services, subscriptions, hosting or capacity revenue separated from hardware and project delivery.

Capacity and utilisation

Available and used compute, satellite, data-centre or specialist capacity on one dated physical basis.

Delivery margin

Gross or contribution margin by solution or service with vendor, energy and staff costs stated.

CAPEX and cash conversion

Growth and maintenance investment matched to contract assets, receivables, customer advances and operating cash.

Identity-only issuer example

ADX · PRESIGHT
Presight AI Holding

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Market activity or AUM

Trading value, transactions, listed activity or assets under management on the issuer-defined basis.

Fee revenue mix

Trading, clearing, custody, brokerage, management and advisory fees kept separate from investment returns.

Client asset segregation

Client cash, securities and fiduciary assets kept outside shareholder liquidity and proprietary AUM.

Regulatory capital and liquidity

Capital, liquidity and margin requirements for the exact licensed entity and reporting date.

Operating leverage

Revenue sensitivity to activity and fee schedules relative to fixed technology, people and regulatory costs.

Identity-only issuer example

DFM · DFM
Dubai Financial Market

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Order backlog

Signed remaining contract value with customer, geography, scope and expected execution window.

Project margin

Revenue and margin under the issuer's cost-to-complete estimates, variation and claim policy.

Contract working capital

Contract assets, liabilities, retentions, receivables and customer advances for the same perimeter.

Cash conversion

Operating cash relative to recognized project profit with guarantees and restricted cash identified.

Execution capacity

Workforce, yards, fleet or specialist capacity with utilisation, safety and delivery milestones.

Identity-only issuer example

ADX · NMDCENR
NMDC Energy

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Students and enrolment

Enrolled students by school, curriculum and geography on a stated census date.

Capacity utilisation

Enrolment relative to available seats by campus, phase and academic year.

Revenue per student

Tuition and related revenue per eligible student with discounts, scholarships and fee regulation stated.

Retention and outcomes

Student and teacher retention kept separate from academic outcomes and inspection ratings.

Campus expansion

New seats, opening timetable, ramp-up, capital expenditure and lease commitments by project.

Identity-only issuer example

DFM · TAALEEM
Taaleem Holdings

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

P/B and ROE

Price-to-book must be read together with return on average equity and the same reporting scope.

NIM

Net interest or financing margin on the issuer-disclosed average earning-asset basis.

NPL ratio

Non-performing loans or financing divided by the disclosed gross credit exposure.

Provision coverage

Credit-loss allowances relative to non-performing exposure, preserving collateral and write-off policy.

CASA

Current and savings accounts as a share of customer deposits on the issuer-reported basis.

Cost of risk

Credit impairment charge divided by the disclosed average loan or financing base.

CET1 and capital adequacy

Regulatory capital ratios reported for the stated entity, date and supervisory basis.

Identity-only issuer example

ADX · FAB
First Abu Dhabi Bank

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Presales

Contracted property sales for the stated period, geography and cancellation policy.

Backlog

Unrecognized contracted revenue with the issuer's scope, expected timing and cancellation basis.

Handovers

Units delivered in the period, kept separate from launches, sales and revenue recognition.

Land bank

Developable land area or value on the issuer-disclosed ownership and valuation basis.

Recurring income

Rental, hospitality or service income shown separately from build-to-sell development.

Leverage

Gross and net debt with accessible cash, reporting scope and development obligations stated.

Identity-only issuer example

DFM · EMAAR
Emaar Properties

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Production or volumes

Reported physical output, sales or service volumes with product, period and unit.

Realised price

Revenue-derived or reported price with product mix, benchmark and hedging basis identified.

Utilisation

Operating output relative to available capacity on a consistent physical basis.

CAPEX

Cash capital expenditure separated into maintenance, growth and disclosed project commitments.

Reserves

Hydrocarbon reserves only when reported under an identified technical standard and date.

Operating cost

Cash or unit operating cost with included items, production denominator and scope stated.

Identity-only issuer example

ADX · ADNOCGAS
ADNOC Gas

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Capacity

Installed, contracted and available capacity kept as separate measures with technology and unit.

Tariff

Regulated or contracted tariff with pass-through, indexation and effective period.

Regulated assets

Regulatory asset value or base under the applicable allowed-return framework.

Availability

Asset or network availability for the disclosed period and contractual calculation basis.

CAPEX

Maintenance and expansion expenditure with project commitments and funding scope.

Dividend cover

Cash available for distributions relative to dividends for the same period and scope.

Identity-only issuer example

DFM · DEWA
Dubai Electricity and Water Authority

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Subscribers

Active customers by service, geography and issuer-defined activity window.

ARPU

Average revenue per user with service, customer base, currency and period basis.

Churn

Customer disconnections relative to the disclosed average base and measurement window.

Enterprise revenue

Business ICT, connectivity and digital revenue separated from consumer services where disclosed.

CAPEX intensity

Cash capital expenditure divided by revenue for the same scope and period.

Identity-only issuer example

ADX · EAND
e&

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Traffic or throughput

Passengers, trips, cargo, containers or vessels with mode, period and unit stated.

Yield

Revenue per passenger, trip or physical unit on a consistent scope and mix basis.

Asset utilisation

Use of fleet, terminals or capacity relative to the available base for the period.

Contracts and concessions

Contracted duration, pricing, volume protection and renewal terms kept explicit.

Unit cost

Operating cost per comparable traffic or capacity unit with exclusions identified.

Identity-only issuer example

DFM · SALIK
Salik Company

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Passengers

Carried passengers for the stated airline, segment and period.

Load factor

Revenue passenger kilometres divided by available seat kilometres on the same scope.

Yield

Passenger revenue per revenue passenger kilometre with ancillary treatment stated.

RASK and CASK

Revenue and operating cost per available seat kilometre on identical scope and period.

Fleet

Owned, leased and operated aircraft separated by type, age and reporting date.

Fuel sensitivity

Fuel expense and hedging exposure with volume, benchmark, currency and hedge period.

Identity-only issuer example

DFM · AIRARABIA
Air Arabia

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Gross written premium

Premium written by line and geography before reinsurance, for the stated reporting period.

Combined ratio

Claims and expense ratios on one disclosed accounting and earned-premium basis.

Loss ratio

Claims incurred relative to earned premium with gross, net and business-line scope preserved.

Solvency

Regulatory available capital relative to the required capital on the stated supervisory basis and date.

Investment yield

Investment income relative to the disclosed average portfolio, separated from underwriting performance.

Identity-only issuer example

DFM · DNIR
Dubai National Insurance

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Store count

Open restaurants by brand, geography and owned or franchised status at the reporting date.

Same-store sales

Sales growth for the issuer-defined comparable restaurant base and comparison window.

Average ticket

Revenue per transaction or order with channel, brand, currency and period stated.

Restaurant margin

Restaurant-level profit on the issuer-disclosed cost allocation and period basis.

Openings and closures

Gross openings and closures by brand and geography, separate from acquired locations.

Identity-only issuer example

ADX · AMR
Americana Restaurants International

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Segment revenue

External revenue by disclosed operating segment with eliminations and changes in perimeter identified.

Segment profit

The issuer-reported segment result with its exact definition and reconciliation to group profit.

Holding-company net debt

Parent-only borrowings less accessible parent cash, separate from operating subsidiaries.

Capital allocation

Cash acquisitions, disposals, dividends and investment expenditure shown as separate flows.

Ownership and NCI

Ownership percentages and non-controlling interests for each material subsidiary and reporting date.

Identity-only issuer example

ADX · IHC
International Holding Company

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Sales volume

Physical sales by product, geography, period and unit, separate from production.

Realised price

Reported or revenue-derived price by product with mix and currency identified.

Capacity utilisation

Production relative to available capacity for the same plant, period and physical unit.

Unit production cost

Comparable production cost per physical unit with energy and raw-material treatment disclosed.

Energy intensity

Energy consumed per physical output unit with fuel, electricity and plant perimeter identified.

Identity-only issuer example

DFM · NCC
National Cement Company

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Production and sales volume

Production and sales tonnes kept separate by product, geography and period.

Utilisation

Actual production relative to nameplate or available capacity on the disclosed basis.

Product spread

Product selling price less identified feedstock benchmark; calculated spreads are labelled calculated.

Feedstock terms

Feedstock volume, price formula, contract duration and supplier concentration when disclosed.

Unit cash cost

Cash production cost per tonne with product, plant and included cost scope stated.

Identity-only issuer example

ADX · BOROUGE
Borouge

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Licensed and operational beds

Licensed, installed and operational beds kept separate by facility and reporting date.

Bed occupancy

Occupied bed-days relative to available bed-days for the same hospital perimeter and period.

Patient volume

Inpatient admissions, outpatient visits and procedures kept as separate counts.

Revenue per patient

Revenue per visit, admission or procedure with payer, service and period basis stated.

Payer mix

Revenue or patient share by insurer, government, self-pay and other disclosed payer classes.

Identity-only issuer example

ADX · PUREHEALTH
PureHealth Holding

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Room inventory

Available rooms by owned, leased and managed property at the reporting date.

Occupancy

Rooms sold relative to available room nights for one portfolio and period.

ADR

Room revenue per occupied room night with portfolio, currency and period stated.

RevPAR

Room revenue per available room night on the same portfolio and period basis.

Ownership and management mix

Rooms and profit split among owned, leased, managed and franchised properties.

Identity-only issuer example

ADX · ADNH
Abu Dhabi National Hotels

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Contract value

Awarded contract value with duration, customer, service and currency stated.

Backlog

Remaining contracted revenue with cancellation and renewal terms identified.

Contract retention

Renewed eligible contracts relative to contracts up for renewal in the period.

Deployed workforce

Employees deployed by service and geography at a stated date.

Contract margin

Profit on the issuer-defined contract portfolio and cost allocation basis.

Identity-only issuer example

ADX · ESG
Emirates Stallions Group

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Order backlog

Remaining order value by programme, customer class and expected delivery window.

Order intake

Signed awards in the period, separate from options, memoranda and backlog remeasurement.

Book-to-bill

Order intake divided by recognized revenue for the same perimeter and period.

Programme milestones

Contract milestones completed and accepted with programme and timing identified.

Programme working capital

Contract assets, liabilities and customer advances tied to project timing.

Identity-only issuer example

ADX · ADSB
Abu Dhabi Ship Building

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Operating segment mix

Revenue and direct profit kept separate for commercial shipping, yachting and industrial or defence technology.

Fleet scope

Vessels by class, ownership, joint-venture exposure, charter status and reporting date.

Charter economics

Contract duration, rate basis, utilisation, off-hire and dry-dock time for the stated fleet and period.

Vessel CAPEX and deliveries

Newbuild commitments, delivery dates and cash expenditure separated from vessel purchases through joint ventures.

Asset financing

Vessel debt, security and sale-and-leaseback obligations matched to the financed asset and date.

Yachting activity

Managed vessels, service scope and revenue basis for management, maintenance, crewing and operations.

IDT backlog and milestones

Signed industrial and defence technology orders, delivery milestones and direct project margin without including memoranda or options.

Non-operating returns

Joint-venture results, vessel-disposal gains and realised or unrealised FVTPL movements shown separately from segment operations.

Identity-only issuer example

ADX · ASM
Al Seer Marine Supplies & Equipment Company P.J.S.C.

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Sales volume

Physical sales by category, brand, geography, unit and period.

Price and mix

Reported price/mix contribution separated from volume and acquisition effects.

Gross margin

Gross profit relative to revenue with commodity and freight treatment stated.

Capacity utilisation

Output relative to available capacity by plant, product, period and unit.

Distribution reach

Outlets, routes or points of sale served under the issuer-disclosed definition.

Identity-only issuer example

ADX · AGTHIA
Agthia Group

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Active users

Active students, educators or institutions by product and issuer-defined activity window.

Contract value

Signed customer contract value with duration, scope, renewal and currency stated.

Recurring revenue

Subscription or recurring service revenue under the issuer-disclosed definition.

Customer retention

Retained eligible customers or revenue on one disclosed cohort and time basis.

Content and platform investment

Cash and capitalized spending on content and technology kept separate.

Identity-only issuer example

ADX · ALEFEDT
Alef Education Holding

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

Property value

Investment-property fair value with asset perimeter, valuer, method and date stated.

Occupancy

Occupied lettable area relative to available area for one portfolio and date.

Rental income

Contractual rental income for the stated property perimeter and period.

Net operating income

Property revenue less disclosed direct property expenses before financing and fair value changes.

Loan-to-value

Property-linked debt relative to property value on matching scope and date.

Identity-only issuer example

DFM · TECOM
TECOM Group

Purpose

Use this model to select the operating evidence that fits the issuer before reading a value or forming an interpretation.

Method

Confirm the legal entity and business perimeter, then retain the definition, period, unit, scope, source, locator and verification date for every field. Missing, stale or conflicted evidence stays blocked.

Evidence fields

NAV

Net asset value attributable to REIT unitholders at the reporting date, using the scope and valuation basis stated in the official report.

FFO

Funds from operations for the period under the REIT's disclosed reconciliation, normally starting from profit attributable to unitholders and adjusting specified non-cash real-estate valuation or disposal items.

AFFO

Adjusted funds from operations after disclosed recurring capital expenditure, leasing costs and other sustainable cash-flow adjustments to FFO.

Occupancy

Occupied lettable area as a percentage of total available lettable area at the reporting date, or the issuer's explicitly stated occupancy basis.

WAULT

Weighted average unexpired lease term at the reporting date, weighted using the basis disclosed by the REIT, such as rental income or lettable area.

LTV

Loan-to-value ratio at the reporting date using debt and property-value components on the basis disclosed by the REIT or applicable regulation.

Property value

Fair value or carrying value of the REIT's investment-property portfolio at the reporting date, preserving the valuation basis used in the official report.

Distribution cover

Cash earnings available for distribution divided by distributions declared for the same period, using a disclosed and consistent cash-earnings measure.

Identity-only issuer example

DFM · DUBAIRESI
Dubai Residential REIT