Account Payables
Obligations to suppliers for goods or services received on credit, typically due within a short period.
Accounts Receivables
Amounts due from customers for credit sales, representing revenue expected to be collected soon.
Acquisitions Net
Net cash used for purchasing other companies or assets after subtracting cash inflows from divestitures, indicating the scale of acquisitions.
Analyst Estimates
Forecasts provided by financial experts regarding future earnings, revenue, and overall performance; for example, projections for the next quarter’s EPS.
Balance Sheet
A snapshot of a company’s financial position at a given moment, listing assets, liabilities, and shareholders’ equity to illustrate net worth.
Capital Expenditure
Funds spent on acquiring, upgrading, or maintaining long-term physical assets—such as property, plant, and equipment—essential for sustaining operations.
Cash And Cash Equivalents
Highly liquid assets that can be quickly converted into cash, including physical currency and short-term investments like money market funds.
Cash And Short Term Investments
The combined total of cash, cash equivalents, and short-term investments, indicating a company’s immediate liquidity.
Cash At Beginning Of Period
The cash and cash equivalents held at the start of the reporting period, serving as the baseline for measuring subsequent cash flow changes.
Cash At End Of Period
Total cash and cash equivalents available at the close of the reporting period, as reflected on the balance sheet.
Cash Flow Statement
A report showing cash inflows and outflows from operating, investing, and financing activities over a period, used to assess liquidity and cash management.
Change In Working Capital
The variation in current assets minus current liabilities over a period, indicating shifts in operational liquidity—for example, changes in receivables or payables.
Common Stock
Equity ownership that confers voting rights and potential dividends, though dividend payments are discretionary.
Common Stock Issued
Cash inflows from issuing new shares of common stock, used to raise capital for business expansion or other purposes.
Common Stock Repurchased
Cash outflows associated with buying back a company’s own shares from the market, potentially increasing shareholder value.
Cost And Expenses
The total combined amount of all direct and indirect costs incurred by a company, as reported in its financial statements.
Cost Of Revenue
The total direct costs incurred to produce and deliver goods or services—including manufacturing, labor, and distribution expenses.
Current Ratio (TTM)
Calculated by dividing current assets by current liabilities over the trailing twelve months, this liquidity measure indicates a company’s ability to meet its short-term obligations.
Debt/Equity Ratio (TTM)
A leverage measure obtained by dividing total debt by shareholders’ equity over the trailing twelve months, showing the balance between debt financing and equity financing.
Debt Repayment
Cash used to reduce outstanding borrowings, including both principal and interest payments.
Deferred Income Tax
Tax adjustments arising from differences between the tax bases and book values of assets and liabilities, affecting future tax payments.
Deferred Revenue
Cash received in advance for goods or services that have not yet been delivered, recorded as a liability until earned.
Dividend Yield (TTM)
Expresses annual dividend payments as a percentage of the current share price over the trailing twelve months; for example, a 1% yield means investors receive $1 for every $100 invested.
Earnings Per Share (EPS)
A per‑share measure of profit calculated by dividing net income by the total number of outstanding shares.
EPS Diluted
An adjusted earnings per share figure that accounts for potential dilution from convertible securities, providing a more conservative profit‑per‑share estimate.
Enterprise Value (TTM)
Represents the total value of a company—calculated as market capitalization plus debt (and other obligations) minus cash—over the trailing twelve months; it is often viewed as the cost to acquire the entire business.
EV/FCF Ratio (TTM)
Divides Enterprise Value by Free Cash Flow over the trailing twelve months, indicating how many dollars of enterprise value are generated for each dollar of free cash flow.
Fiscal Year
A 12‑month period designated for accounting and financial reporting, which may differ from the calendar year.
Forward P/E Ratio
A financial metric calculated by dividing the current market price per share by the forecasted earnings per share for the next period, typically the upcoming fiscal year. For example, if a stock trades at $50 and the expected EPS for the next 12 months is $2.50, the forward P/E ratio is 20. This ratio helps investors gauge future profitability expectations.
Free Cash Flow
The cash remaining after deducting capital expenditures from operating cash flow, available for debt repayment, dividends, or reinvestment.
General And Administrative Expenses
Overhead costs related to the general management of a company, such as salaries of administrative staff, rent, and utilities.
Goodwill
An intangible asset arising when a company is acquired for more than the fair value of its net tangible assets, often reflecting brand strength and customer loyalty.
Goodwill And Intangible Assets
The combined value of goodwill and other intangible assets reported on a company’s balance sheet.
Income Before Tax
The profit remaining after deducting all operating and non‑operating expenses but before income taxes are applied.
Income Statement
A financial report detailing a company’s revenues, operating expenses, and net profit or loss over a specified period—for example, a quarterly or annual report.
Income Tax Expense
The total amount of tax levied on a company’s taxable income over a specific period.
Intangible Assets
Non‑physical assets such as patents, trademarks, copyrights, and proprietary technology that contribute to a company’s competitive advantage.
Interest Expense
The cost incurred from borrowing funds, including interest on loans, bonds, and other debt instruments.
Interest Income
Income earned from interest‑bearing assets such as bonds, savings accounts, or loans extended to third parties.
Net Cash Provided By Operating Activities
Cash generated (or used) by core business operations after adjusting net income for non‑cash expenses and changes in working capital, reflecting operational liquidity.
Net Change In Cash
The overall change in a company’s cash balance during a reporting period, derived from the cumulative effect of operating, investing, and financing cash flows.
Net Debt
Total Debt minus cash and cash equivalents, offering insight into a company’s effective leverage.
Net Income
The final profit remaining after all expenses—including taxes and interest—have been deducted from revenue.
Net Receivables
The total amounts due from customers after deducting allowances for doubtful accounts, indicating expected cash collections.
Operating Cash Flow
Cash generated or used by a company’s core operations after adjusting for non‑cash items and changes in working capital, indicating the efficiency of daily operations.
Operating Expenses
Regular, ongoing costs required to run day‑to‑day business operations, such as wages, utilities, and rent.
Operating Income
Profit derived from a company’s primary business operations after deducting operating expenses from gross profit.
Other Assets
Miscellaneous resources that do not clearly belong to standard asset categories but contribute to a company’s overall value.
Other Current Assets
Short‑term assets expected to be converted into cash within one year, excluding primary items such as cash, receivables, and inventory.
Other Current Liabilities
Short‑term obligations that do not fall under typical liability categories, such as accrued expenses or other miscellaneous payables.
Other Expenses
Miscellaneous costs that do not fit into standard expense categories, often including non‑recurring or unusual charges.
Other Financing Activities
Additional cash flows related to financing that fall outside typical debt and equity transactions, such as refinancing costs.
Other Investing Activities
Cash flows from investing activities not classified under acquisitions or standard investment purchases, such as proceeds from asset disposals.
Other Non Cash Items
Adjustments for gains or losses not involving actual cash—such as impairments or investment revaluations—that affect net income.
Other Non-Current Assets
Long‑term assets that do not fit into standard categories like property or investments and are not expected to be converted into cash within one year.
Other Working Capital
Additional current assets or liabilities that impact daily liquidity but do not fall under standard classifications such as receivables, payables, or inventory.
Payout Ratio (TTM)
Measures the proportion of net income distributed to shareholders as dividends over the trailing twelve months; a low or zero ratio may indicate earnings reinvestment.
Price/Book Ratio (TTM)
Compares the market price per share to the book value per share over the trailing twelve months, used to assess whether a stock trades above or below its net asset value.
Price/Earnings Ratio (TTM)
Divides the current market price per share by earnings per share over the trailing twelve months, reflecting market expectations regarding future profitability.
Price/Sales Ratio (TTM)
Compares market capitalization to revenue over the trailing twelve months; a lower ratio suggests that investors pay less for each dollar of sales relative to peers.
Research And Development Expenses
Expenditures on developing new products or enhancing existing ones—for example, spending on laboratory research or prototype development—to drive innovation and growth.
R&D/Revenue (TTM)
Shows the percentage of revenue spent on research and development over the trailing twelve months, indicating a company’s commitment to innovation.
Return on Equity (ROE) (TTM)
Assesses the efficiency of generating profits from shareholders’ equity over the trailing twelve months; for instance, a 12% ROE indicates 12 cents of profit per dollar of equity.
Return on Invested Capital (ROIC) (TTM)
Evaluates how effectively a company uses its capital to generate profits over the trailing twelve months, calculated as net operating profit after taxes divided by invested capital.
Revenue
Total income generated by a company’s core business operations before any expenses are deducted, often referred to as sales or turnover.
SG&A/Revenue (TTM)
Represents selling, general, and administrative expenses as a percentage of total revenue over the trailing twelve months, offering insight into cost efficiency.
Selling And Marketing Expenses
Costs incurred to promote and sell products or services, including advertising, sales commissions, and promotional events.
Selling General And Administrative Expenses
A combined measure of expenses covering both selling activities and general administration, providing a comprehensive view of the costs to support sales and manage operations.
Short Term Debt
Borrowings and financial obligations that must be repaid within one year, such as commercial paper or short‑term loans.
Short Term Investments
Investment vehicles expected to be converted into cash within one year, such as treasury bills or money market funds.
Stock Based Compensation
Compensation provided in the form of company shares or options, designed to align employee incentives with the long‑term performance of the company.
Total Assets
The aggregate of all current and non‑current assets owned by a company, representing its total resource base.
Total Current Assets
The sum of all assets expected to be converted into cash within one year, reflecting a company’s short‑term financial strength.
Total Current Liabilities
The total value of all short‑term debts and obligations due within one year, indicating the company’s short‑term payable commitments.
Total Debt
The aggregate of all short‑term and long‑term borrowings, representing a company’s overall indebtedness.
Total Liabilities
The combined amount of all current and long‑term obligations, representing the company’s total debt burden.
Total Non-Current Assets
The sum of all long‑term assets, including property, investments, intangible assets, and other non‑current items.
Total Other Income Expenses Net
The net sum of all non‑operating incomes and expenses, including gains or losses from investments and ancillary activities.
Total Stockholders’ Equity
The residual interest in a company’s assets after all liabilities are deducted, indicating the net value attributable to shareholders.