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Where the numbers come from

Articles about the provenance and the checking of market data, written from our own dated verifications. No buy or sell recommendations.

23 September 2026Fundamental analysis

EBITDA is not profit. The gap has a name.

Two companies with identical EBITDA can produce $140M of free cash flow and $35M. What separates them is the line EBITDA removes on purpose.

23 September 2026Funds and ETFs

ETF vs index fund: the fee is not what decides

They track the same index and cost about the same. What separates them is which one hands you a capital gains bill you did not ask for.

23 September 2026Markets

A stock split does not make you richer. Not by a cent.

You hold twice the shares at half the price. Your money is exactly the same. What does change — and almost nobody mentions — is something else.

23 September 2026Risk

A stock with a beta of 0.4 can still go to zero

Beta measures how much a stock moves when the market moves. It does not measure whether the business can fail, and those are different questions.

23 September 2026Fundamental analysis

Profit did not go up. EPS did.

A company that buys back 10% of its shares raises earnings per share by 11% without earning a cent more. When that creates value and when it does not.

11 September 2026Fixed income

An inverted yield curve is not a prediction

The 10-year at 4.79% means little on its own. Whether it sits 40 basis points above or below the 2-year is what separates growth from recession.

11 September 2026Dividends

Ex-dividend date: why you bought and got nothing

You bought before the payment date and no dividend arrived. The ex-dividend date is why, and confusing it with the payment date is extremely common.

11 September 2026Commodities

Contango and backwardation: what the oil curve says

With the next contract at 88 it signals scarcity; at 94, oversupply. What the shape of the futures curve measures, and why almost nobody publishes it.

16 September 2026Funds · Data quality

The same fund, at 0.85% and at 2.81%

Measured across 332 funds: the median charges 1.23% a year. And the same fund costs three times more depending on which share class you are sold.

11 September 2026Fundamental analysis

The same stock, two different P/E ratios

One site says P/E 18, the other says 26. Neither is lying: they are dividing by different earnings. Which ones, how much it changes, and how to tell.

11 September 2026Data quality

A 149% operating margin. Nobody had noticed.

A water utility served with $136.7M of revenue where there was $658.1M. Another reported negative revenue. Nine wrong figures, and the four causes behind almost all of them.

11 September 2026How it is built

Asking more often does not make the figure exist sooner

Two hours after eight companies filed results, six were still being served with the previous quarter. Polling harder would have changed nothing: the figure was not there.

10 September 2026Data quality

Why a market figure needs a second source

Auditing your reader proves you read the source correctly. It does not prove the source is right. What happened on 4 September 2026, and why averaging two providers is the wrong fix.

11 September 2026Methodology

Half a point of WACC. Between 9% and 16% of the price.

A DCF looks objective because it ends in a number with decimals. Move the discount rate half a point and watch how far that number travels.

All nine articles are published in English. The Spanish originals are at celsmar.com/blog, and each article links to its counterpart.