By Kawika Pierson

Each of the Pokémon terms in the puzzle corresponds to a standard set of financial terms and ratios that can be used to perform calculations. As confirmation, each Pokémon starts with the same letter as the financial term it replaces, and contains the same number of syllables:

Term Replacement
Accounts Arboks
Assets Aggrons
Current Cubone
Dividends Dragonairs
Earnings Eevee
Equity Espeon
Expense Ekans
Goods Glooms
Goodwill Gastly
Income Inkay
Interest Ivysaur
Inventory Incineroar
Margin Mareep
Operating Oranguru
Payable Porygon
Profit Pyroar
Ratio Rattata
Revenue Rapidash
Share Shinx
Tax Throh
Total Tauros
Turnover Tornadus

Using this glossary, the provided financial statements can be adjusted to use their proper terms, along with the ratios provided in the puzzle. However, some of the ratios have differing definitions depending on the source. Here are the definitions used for this puzzle, along with the correct values:

Term Formula Value
Inventory Turnover Cost of goods sold / Average Inventory 1.4759220
Dividends per Share Dividends paid / Shares outstanding 1.0465680
Earnings per Share (Net Income – Preferred Dividends) / Shares outstanding 1.1171060
Profit Margin Net Income / Revenue 0.0986770
Gross Margin Gross profit / Revenue 0.7267280
Asset Turnover Revenue / Average Total Assets 1.4248470
R&D to Revenue Research and development expense / Revenue 0.0859610
Interest Coverage Ratio Operating profit / Interest expense 1.6167070
Payables Turnover (Cost of goods sold + 2018 Inventory - 2017 Inventory) / Average Accounts payable 1.0536500
Debt to Equity Total liabilities / Total equity 1.1108050
Quick Ratio (Cash and equivalents + Accounts receivable) / Total current liabilities 1.0141110
Operating Margin Operating profit / Revenue 0.3145900
Current Ratio Total current assets / Total current liabilities 1.3112410
Cash Ratio Cash and equivalents / Total current liabilities 0.7327170

Each of these ratios has a 0 in the seventh decimal place, suggesting that only the first 6 digits matter. The term “Certified Internal Kantophile” from the flavor text suggests CIK numbers, which the SEC EDGAR website uses to identify companies. Each of the ratios is a valid CIK.

Finding the indicated companies and their ticker symbol (as suggested by the inclusion of a ticker symbol for Meowth Corp) produces a clue phrase:

CIK Company Ticker
1475922 Primerica, Inc. PRI
1046568 Career Education Corp. CECO
1117106 NetSuite Inc N
0098677 Tootsie Roll Industries, Inc. TR
0726728 Realty Income Corp O
1424847 Lorillard LLC LO
0085961 Ryder System, Inc. R
1616707 Wayfair Inc W
1053650 Omega Protein Corporation OME
1110805 NuStar Energy L.P. NS
1014111 Glassbridge Enterprises Inc GLA
0314590 Sasol Limited (ADR) SSL
1311241 Intermolecular Inc IMI
0732717 AT&T Inc. T

This yields the clue phrase PRICE CONTROL OR WOMENS GLASS LIMIT, cluing the answer CEILING.