Financial Trends -- 9/10

Near-textbook compounder. Revenue reaccelerating (+10.4% Q1'26) on recovering credit issuance (Ratings) plus durable subscription/asset-linked compounding (Market Intelligence, Indices). Adjusted operating margin expanding. Share count declining ~3.3% YoY via buybacks. FCF reaccelerating (+12.6% Q1'26) after a soft FY2025 working-capital compare. No penalty modifiers trigger. Held from a perfect 10 by margin expansion at the +100 bps threshold and FCF that is reaccelerating off a choppy FY2025 rather than uniformly accelerating across all eight quarters. Weight: 25%
Q1'26 Revenue
$4,171M
src | +10.4% YoY | Accelerating
Adj Op Margin
51.8%
+100 bps YoY | Expanding
FCF
Reaccel.
+12.6% YoY Q1'26 | Strong
Share Count
Declining
-3.3% YoY | Buyback-driven
Quarterly Revenue Trajectory ($M)
Quarter Q1'24 Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
Total Revenue $3,491M $3,549M $3,575M $3,592M $3,777M $3,755M $3,888M $3,916M $4,171M
YoY +8.2% +5.8% +8.8% +9.0% +10.4%
Revenue YoY reaccelerating: +5.8% (Q2'25 trough) to +10.4% (Q1'26). After a mid-2025 dip on a tough Ratings comp, the YoY rate has climbed for three straight quarters. The swing factor is Ratings, reaccelerating to +13.3% YoY as credit issuance recovered; Indices (+16.6% YoY, asset-linked AUM/derivatives) and Market Intelligence (+8.1% YoY, durable subscriptions) provide the compounding base.

Operating Profit & Margins (Q1'25 vs Q1'26)
Metric Q1'25 Q1'26 YoY
GAAP Operating Profit $1,578M $2,002M +26.9%
GAAP Operating Margin 41.8% 48.0% +618 bps
Adj Operating Profit $1,920M $2,159M +12.4%
Adj Operating Margin 50.8% 51.8% +100 bps
Operating profit growing faster than revenue on both GAAP and adjusted bases. GAAP operating profit +26.9% YoY and adjusted +12.4% YoY, each well ahead of the +10.4% revenue line. Adjusted operating margin expanded +100 bps YoY to 51.8% — genuine operating leverage on an asset-light, recurring-heavy franchise. No sign of the "revenue up, operating income down" penalty pattern.

Annual Financial Summary (FY ends December)
Metric FY2021 FY2022 FY2023 FY2024 FY2025
Revenue ($M) $8,297M $11,181M $12,497M $14,208M $15,336M
Rev YoY +34.8% +11.8% +13.7% +7.9%
Adj Op Profit ($M) $4,581M $5,319M $5,732M $6,958M $7,730M
Adj Op Margin 55.2% 47.6% 45.9% 49.0% 50.4%
Net Income ($M) $3,263M $3,522M $2,893M $4,167M $4,820M
Free Cash Flow ($M) $3,336M $2,244M $3,287M $5,278M $5,135M
Long-Term Debt ($M) $4,114M $10,730M $11,412M $11,394M $12,370M
Key trends

Segment Revenue Trajectory ($M, quarterly)
Segment Q1'25 Q2'25 Q3'25 Q4'25 Q1'26 YoY
Ratings $1,149M $1,148M $1,240M $1,187M $1,302M +13.3%
Market Intelligence $1,199M $1,217M $1,236M $1,264M $1,296M +8.1%
Commodity Insights $612M $555M $556M $576M $652M +6.5%
Indices $445M $446M $462M $498M $519M +16.6%
Mobility $420M $438M $445M $454M +8.1%
The two most oligopolistic franchises are the fastest growers. Indices (+16.6% YoY) and Ratings (+13.3% YoY) — the dominant price-setting positions — lead the acceleration, while Market Intelligence (+8.1%) provides a durable subscription base. Mobility (+8.1%) is slated to be spun off in 1H'26.

Free Cash Flow ($M, Annual)
Metric FY2021 FY2022 FY2023 FY2024 FY2025
Free Cash Flow $3,336M $2,244M $3,287M $5,278M $5,135M
FCF YoY -32.7% +46.5% +60.6% -2.7%
FCF strongly positive every year. FY2025 dipped 2.7% to $5.1B on working-capital/timing (the 2022 dip reflects IHS Markit merger costs). Q1'26 FCF has already reaccelerated to +12.6% YoY, and management returned 113% of adjusted FCF to shareholders in FY2025 via buybacks and a 53rd consecutive dividend increase. Positive-and-growing FCF gate: cleared.

Share Count & Capital Return
Metric Q1'24 Q3'24 Q1'25 Q3'25 Q1'26
WA Diluted Shares (M) 314.0 311.5 307.7 304.5 297.6
YoY change -2.0% -2.2% -3.3%

Penalty Check -- No Modifiers Apply
Penalty Test Detail Penalty
Negative FCF FCF strongly positive every period; Q1'26 reaccelerating +12.6% YoY None
Share Dilution Share count declining ~3.3% YoY (314.0M to 297.6M) — the opposite of dilution None
Revenue up, Op Income down Both GAAP (+26.9%) and adjusted (+12.4%) operating profit growing faster than revenue None
Debt outpacing revenue 3+ qtrs Total debt flat/declining through Q3'25; rose only 2 quarters (Q4'25, Q1'26) on spin-related issuance — below the 3-quarter threshold None

Score Rationale

Score of 9/10 reflects a near-textbook market-infrastructure compounder. No penalty modifiers applied.

Supports 9/10:

Why not a perfect 10:

Composite quality gate — positiveGrowingFcf: YES. FCF positive every period; the subscription/asset-linked base (Market Intelligence + Indices) keeps the underlying compounding durable.


Data sourced from Daloopa (company_id: 564). Fiscal year ends December 31. All financials in USD.