{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.interest_income_expense",
    "slug": "interest_income_expense",
    "domain": "finance",
    "defaultLabel": "Interest Income / Expense",
    "description": "Net interest for the period as a SIGNED line: interest earned on cash/deposits (positive) net of interest paid on loans, venture debt, or other financing (negative). For cash-rich post-raise companies this is often net positive income.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Signed net interest: interest income − interest expense for the period (positive = net income).",
    "whyItMatters": "Surfaces financing effects below the operating line; meaningful for companies with venture debt or large cash balances.",
    "interpretationGuidance": "Enter signed: net interest income positive, net interest expense negative. Material venture-debt interest should be footnoted.",
    "relatedKpiIds": [
      "finance.net_income",
      "finance.total_cash_in_bank"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}