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Stock-based compensation as a percent of revenue

Share-based pay divided by revenue; a measure of how much of the workforce bill is being settled in equity rather than cash, and of the dilution that follows.

Because share-based pay is added back in operating-cash-flow and excluded from most non-gaap earnings, a company paying heavily in stock can show strong adjusted profit and strong cash flow while its share count marches steadily higher.

The honest cross-check is share-count-trend. If diluted shares rise 3% a year, owners are giving up 3% of the company annually regardless of what the adjusted metrics say.

Example: Northwind Cloud grants $32M of stock-based pay on $210M of segment revenue, 15%. Diluted shares rose 2.4% over the year despite $40M of buybacks, so repurchases barely offset the issuance.

Related: non-cash-charges, share-count-trend, non-gaap, weighted-average-shares, adjusted-ebitda

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