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Share Price Ratio

A ratio that relates a company's share price to various metrics, helping assess its valuation.

8K

A financial statement that public companies must file with the SEC to report unscheduled material events.

Share Price Ratio

A ratio that relates a company's share price to various metrics, helping assess its valuation.

8K

A financial statement that public companies must file with the SEC to report unscheduled material events.

10K

An annual comprehensive report filed by public companies detailing financial performance.

Perception

The way a company or its performance is viewed by the market, which can influence stock prices.

Income Statement

A financial statement that summarizes revenues and expenses to show net profit or loss over a period.

Balance Sheet

A financial statement that provides a snapshot of a company’s assets, liabilities, and equity at a specific point in time.

Statement of Shareholders' Equity

A financial statement showing changes in the equity of shareholders over a specific period.

Cash Flow Statement

A financial statement that measures cash inflows and outflows from operations, investing, and financing.

Cost of Goods Sold (COGS)

The direct costs attributable to the production of the goods sold by a company.

Gross Profit

Total revenue minus the cost of goods sold; a measure of efficiency in production.

Accounts Receivable

Money owed to a company by its customers for goods or services delivered.

Revenue

The total income generated from the sale of goods or services.

Expenses

Costs incurred in the process of earning revenue.

Intra-company Comparison

Comparison of financial performance across different departments or divisions within the same company.

Competitor Comparison

Evaluating a company's financial performance against other firms in the same industry.

Industry-wide Comparison

Assessment of a company's performance relative to overall industry benchmarks.

Guidelines

General principles or rules that provide a framework for evaluating performance related to laws or standards.

Horizontal Analysis

A financial analysis method that compares historical financial data over a series of periods.

Vertical Analysis

A financial analysis technique that shows each item in a financial statement as a percentage of a base amount.

Ratio Analysis

A quantitative method of analyzing a company's financial data using different ratios to assess performance.

Liquidity Ratios

Financial metrics that measure a company's ability to meet short-term obligations.

Efficiency Ratios

Ratios that indicate how effectively a company utilizes its assets and manages its operations.

Solvency Ratios

Metrics that assess a company's ability to meet long-term obligations and remain solvent.

Profitability Ratios

Financial metrics that evaluate a company’s ability to generate profit relative to revenue, assets, or equity.

Current Ratio

A liquidity ratio that measures a company's ability to pay short-term liabilities with short-term assets.

Accounts Receivable Turnover

A measure of how effectively a company collects its receivables.

Inventory Turnover

A ratio indicating how many times a company's inventory is sold and replaced over a period.

Total Asset Turnover

A measure of how efficiently a company utilizes its assets to generate sales.

Debt Ratio

A solvency ratio that indicates the proportion of a company’s total assets that are financed by debt.

Equity Ratio

A financial ratio that indicates the relative proportion of shareholders' equity to total assets.

Times Interest Earned

A metric that measures a company's ability to meet interest payments on its debt.

Common Size Percent

A vertical analysis metric that expresses each line item as a percentage of a base figure, like total revenue or total assets.

Base Amount

The total figure used as a reference point in vertical analysis.

Analysis Period

The period under review in horizontal or vertical analysis for comparative purposes.

Base Period

A previous period used as a benchmark for analysis in financial comparisons.

Margin

The difference between sales and the cost of goods sold, usually expressed as a percentage of sales.

Retained Earnings

The cumulative amount of net income retained in the company, not paid out as dividends.

Dividends

Payments made to shareholders from a corporation's profits.

Financial Statements

Formal records of the financial activities and position of a business, person, or entity.