INCOME STATEMENT

What does "Fiscal Quarter" mean?

B) A 3-month reporting period that may not match the calendar year

"Period Ending" refers to:

B) The last day covered by this specific report

Revenue is best described as:

B) Total money brought in from sales, before any costs

Revenue Growth (YoY) compares this period's revenue to:

B) The same quarter one year ago

Cost of Revenue includes:

C) Direct costs to make/deliver what was sold

Gross Profit equals:

A) Revenue minus Cost of Revenue

Selling, General & Admin (SG&A) covers:

B) Everyday costs like marketing, rent, and admin salaries

Research & Development (R&D) is money spent on:

C) Inventing or improving products

"Other Operating Expenses" refers to:

C) Day-to-day costs that don't fit SG&A or R&D

Total Operating Expenses is the sum of:

A) SG&A + R&D + Other Operating Expenses

Operating Income equals:

A) Gross Profit minus Total Operating Expenses

Interest Income is:

B) Money earned from cash sitting in interest-bearing accounts

Interest Expense is:

B) Money paid because the company borrowed money

"Other Non-Operating Income (Expense)" includes things like:

C) One-time gains/losses outside normal business, like selling a building

Total Non-Operating Income (Expense) combines:

B) Interest Income, Interest Expense, and Other Non-Operating items

Pretax Income is:

B) Operating Income adjusted for non-operating items, before taxes

"Provision for Income Taxes" means:

B) The amount set aside to pay in taxes

Net Income is:

C) The final profit after every expense including taxes

"Net Income to Common" is Net Income:

B) After subtracting anything owed to preferred stockholders

Net Income Growth measures:

B) How Net Income changed vs. a year ago

Shares Outstanding (Basic) is:

B) The actual number of shares currently owned by investors

Shares Outstanding (Diluted) is:

B) The count if every option, bonus, and convertible security became real shares

"Shares Change (YoY)" shrinking usually means:

B) The company is buying back its own stock

EPS (Basic) is calculated as:

A) Net Income ÷ Basic Shares Outstanding

EPS (Diluted) uses:

B) Diluted share count, which includes possible extra shares

EPS Growth compares EPS to:

A) Last year's EPS

Free Cash Flow (FCF) is:

B) Cash left after paying for operations and equipment/property purchases

Free Cash Flow Growth measures:

A) How FCF changed vs. a year ago

Free Cash Flow Per Share is:

B) FCF divided by number of shares outstanding

Dividends Per Share is:

B) Cash paid to each shareholder per share owned

Dividend Growth measures:

A) How the per-share dividend changed vs. a year ago

Gross Margin is:

A) Gross Profit ÷ Revenue

Operating Margin is:

B) Operating Income ÷ Revenue

Profit Margin is:

C) Net Income ÷ Revenue

FCF Margin is:

A) Free Cash Flow ÷ Revenue

EBITDA stands for and means:

A) Earnings Before Interest, Taxes, Depreciation & Amortization — operating profit with non-cash charges added back

EBITDA Margin is:

B) EBITDA ÷ Revenue

EBIT is another name for:

C) Operating Income

EBIT Margin is the same calculation as:

B) Operating Margin

Effective Tax Rate is calculated as:

A) Provision for Income Taxes ÷ Pretax Income