Accounting Terms &amp; Definitions

(Income) Loss from Affiliates

(Income) loss from affiliates is a company's share of the profit or loss earned by businesses it holds a significant but non-controlling stake in,…

Accounts & Notes Receivable

Accounts & Notes Receiv

Accounts and notes receivable is the amount a company expects to collect within the next year (or its operating cycle, if longer) for goods it has…

Accounts Payable

Accounts payable is the amount a company owes its suppliers and vendors for goods and services it has already received but not yet paid for, as of…

Accounts Receivable, Net

Accounts receivable, net is the amount customers owe a company for goods and services it has already delivered on credit, after subtracting the…

Accrued Liabilities

Accrued liabilities are expenses a company has incurred but not yet paid, and in most cases not yet been billed for, as of the balance-sheet date.…

Accrued Taxes

Accrued taxes are taxes a company owes for periods already completed but has not yet paid as of the balance-sheet date. The balance is mainly income…

Accumulated Depreciation

Accumulated depreciation is the total depreciation a company has charged against its property, plant, and equipment since those assets were placed in…

Accumulated Other Comprehensive Income

AOCI

Accumulated other comprehensive income (AOCI) is the running total of a company's other comprehensive income, reported as a separate component of…

Acquisition of Fixed & Intangible Assets

Acq of Fixed & Intang

Acquisition of fixed and intangible assets is the total cash a company spent during a period to buy or improve long-lived operating assets, both…

Acquisition of Fixed Productive Assets

Acq of Fixed Prod Assets

Acquisition of fixed productive assets is the cash a company paid during a period to buy, build, or improve physical long-lived assets it uses to…

Acquisition of Intangible Assets

Acq of Intangible Assets

Acquisition of intangible assets is the cash a company paid during a period to obtain assets without physical form, such as patents, trademarks,…

Additional Paid-In Capital

Additional Paid in Capital

Additional paid-in capital is the amount shareholders have paid a company for its stock above the stock's par or stated value, together with other…

After-Tax Interest Expense

After-tax interest expense is a company's interest expense reduced by the income tax savings that the interest deduction produces, calculated as…

Allowance for Doubtful Accounts

Allowance For Doubtful Accounts

The allowance for doubtful accounts is a reserve a company sets against its receivables for the portion it does not expect to collect. It is a…

Asset Impairment Charge

An asset impairment charge is a noncash expense a company records when the carrying amount of an asset on its balance sheet is no longer recoverable…

Assets Held for Sale (Current)

ST Assets Held-for-Sale

Assets held for sale (current) are long-lived assets, or groups of assets and related liabilities called disposal groups, that a company has decided…

Basic Weighted Average Shares Outstanding

Basic Weighted Avg Shares

Basic weighted average shares outstanding is the average number of common shares a company had outstanding during a reporting period, with each share…

Beta

Beta, or stock beta, measures how much a stock's price tends to move relative to the overall market. It is the slope of a regression of the stock's…

Book Value per Share

Book value per share (BVPS) is the common shareholders' equity on a company's balance sheet divided by the number of common shares outstanding. It is…

Capital (Finance) Leases – Total

Capital Leases - Total

Capital (finance) leases – total is the full balance-sheet liability a company owes under its finance leases, combining the portion due within the…

Capital Expenditures

CapEx

Capital expenditures are the cash a company spends during a period to buy, build, or improve long-lived physical assets, such as buildings,…

Capital Yield

Capital Yield (%)

Capital yield is the percentage change in a stock's price over a period, measured against the price at the start of that period. It captures the part…

Capitalized Software Costs

Capitalized software costs are software development costs a company records as an asset instead of expensing immediately, and then amortizes over the…

Cash & Cash Equivalents

Cash and cash equivalents is the money a company holds in currency and bank deposits it can withdraw on demand, plus short-term, highly liquid…

Cash & Equivalents per Share

Cash and equivalents per share is a company's cash and cash equivalents divided by the number of common shares outstanding. It shows how much of each…

Cash Flow to Firm

Cash flow to firm is a company's operating cash flow with the after-tax cost of interest added back, giving the cash generated by operations before…

Cash Flow to Net Income

Cash flow to net income divides a company's cash from operating activities by its net income for the same period. It shows how many dollars of…

Cash for Acquisition of Subsidiaries

Cash for Acq of Subs

Cash for acquisition of subsidiaries is the cash a company paid during a period to gain control of other businesses, which then become consolidated…

Cash for Joint Ventures

Cash for JVs

Cash for joint ventures is the cash a company invested during a period in joint ventures and other affiliates it does not control, including initial…

Cash from (Repurchase of) Equity

Cash (Repurchase) of Equity

Cash from (repurchase of) equity is the net cash a company raised from, or returned to, shareholders through transactions in its own stock during a…

Cash from Debt

Cash From Debt

Cash from debt is the total cash a company received from new borrowings during a period, including both long-term debt, such as bonds, notes, and…

Cash from Divestitures

Cash from divestitures is the cash a company received during a period from selling a business, such as a subsidiary, division, product line, or…

Cash from Financing Activities

CFF

Cash from financing activities, also called cash flow from financing activities, is the net cash a company raised from, or returned to, its lenders…

Cash from Investing Activities

CFI

Cash from investing activities, also called cash flow from investing activities, is the net cash a company spent on, or received from, long-term…

Cash from Long-Term Debt

Cash From LT Debt

Cash from long-term debt is the cash a company received during a period from borrowings that, when taken on, were due more than one year out, or…

Cash from Operating Activities

CFO

Cash from operating activities, better known as operating cash flow, is the net cash a company generated from, or used in, its core business during a…

Cash from Short-Term Debt

Cash From ST Debt

Cash from short-term debt is the cash a company received during a period from borrowings that, when taken on, were due within one year or within the…

Cash to Shareholders

Cash to shareholders is the total amount of cash a company returned to its stockholders during a period through dividends and share repurchases, net…

Cash, Cash Equivalents & Short-Term Investments

Cash, Cash Equivalents & STI

Cash, cash equivalents and short-term investments is the combined total of a company's cash, its cash equivalents, and the marketable securities it…

Change in Accounts Payable

Inc (Dec) in Accts Payable

Change in accounts payable is the operating cash flow adjustment for how much the company's unpaid bills to suppliers grew or shrank during a period.…

Change in Accounts Receivable

(Inc) Dec in Accts Receiv

Change in accounts receivable is the adjustment in the operating section of the cash flow statement that reflects how much the amount customers owe…

Change in Inventories

(Inc) Dec in Inventories

Change in inventories is the operating cash flow adjustment for the growth or reduction in the goods a company holds for sale or for use in…

Change in Non-Cash Working Capital

Chg in Non-Cash Work Cap

Change in non-cash working capital, often reported simply as the change in working capital, is the total cash effect of movements in a company's…

Change in Other Operating Assets & Liabilities

Inc (Dec) in Other

Change in other operating assets and liabilities is the catch-all working capital adjustment in the operating section of the cash flow statement. It…

Change in Prepaid Assets

(Inc) Dec in Prepaid Assets

Change in prepaid assets is the operating cash flow adjustment for the rise or fall in amounts a company has paid in advance for goods or services it…

Common Equity to Total Assets

Common Equity/Total Assets

Common equity to total assets divides the book value belonging to common shareholders by the company's total assets. It shows what share of the…

Common Stock

Common stock, as a balance-sheet line, is the par or stated value of all common shares a company has issued. It is the legal-capital portion of what…

Comprehensive Income

Comprehensive income is the total change in a company's equity during a period from everything except transactions with its owners. It equals net…

Contract Assets

A contract asset is a company's right to payment for goods or services it has already delivered to a customer, when that right still depends on…

Cost of Goods & Services Sold

Cost of Goods & Services

Cost of goods and services sold, usually called cost of goods sold (COGS), is the total cost of making the products a company sold and delivering the…

Cost of Revenue

Cost of revenue is the total direct cost of producing the goods a company sold and delivering the services it provided during a period. It includes…

Currency Conversion Rate

The currency conversion rate is the exchange rate used to restate a company's financial figures from the currency they were reported in into another…

Decrease in Capital Stock

Decrease in capital stock is the cash a company paid during a period to buy back its own shares, whether common or preferred. Share repurchases, also…

Decrease in Long-Term Investments

Dec in LT Investment

Decrease in long-term investments is the cash a company received during a period when longer-term investments were sold, matured, were called or…

Deferred Income Taxes

Deferred income taxes on the cash flow statement is the portion of the period's income tax expense (or benefit) that will be paid (or recovered) in…

Deferred Revenue

Deferred revenue is cash a company has received, or has an unconditional right to receive, for goods or services it has not yet delivered. Because…

Deferred Tax Liabilities

A deferred tax liability (DTL) is income tax a company expects to pay in future years on income it has already recognized in its financial statements…

Depreciation & Amortization

D&A

Depreciation and amortization (D&A) is the expense a company records during a period to spread the cost of its long-lived assets over the years they…

Depreciation Expense

Depreciation expense is the portion of the cost of a company's physical long-lived assets, such as buildings, machinery, vehicles, and computer…

Derivative & Hedging Liabilities

Derivatives & Hedging

Derivative and hedging liabilities are the fair value of derivative contracts that are currently in a loss position for the company, meaning it would…

Diluted Weighted Average Shares Outstanding

Diluted Weighted Avg Shares

Diluted weighted average shares outstanding is the basic weighted average share count plus the additional common shares that would exist if a…

Discontinued Operations

Discontinued operations is the after-tax income or loss from a part of a company that has been sold, spun off, or classified as held for sale, when…

Disposal of Fixed & Intangible Assets

Disp in Fixed & Intang

Disposal of fixed and intangible assets is the total cash a company received during a period from selling long-lived operating assets, both physical…

Disposal of Fixed Productive Assets

Disp of Fixed Prod Assets

Disposal of fixed productive assets is the cash a company received during a period from selling physical long-lived assets used in its operations,…

Disposal of Intangible Assets

Disp of Intangible Assets

Disposal of intangible assets is the cash a company received during a period from selling assets that have no physical form, such as patents,…

Dividends Paid

Dividends paid is the cash a company distributed to its shareholders as dividends during a period. It is reported as an outflow in the financing…

EBIT

EBIT, or earnings before interest and taxes, is a company's profit before deducting interest on its debt and income taxes. It is calculated from…

EBITA

EBITA, or earnings before interest, taxes, and amortization, is EBIT with amortization of intangible assets added back. It is calculated from figures…

EBITDA

EBITDA, or earnings before interest, taxes, depreciation, and amortization, is a company's profit with interest expense, income taxes, and…

EBITDA Margin

EBITDA Margin (%)

EBITDA margin is earnings before interest, taxes, depreciation, and amortization expressed as a percentage of revenue. It shows how much of each…

EBITDA Minus CapEx

EBITDA-CapEx

EBITDA minus CapEx is EBITDA less the capital expenditures a company made during the same period. It is calculated from figures reported in SEC…

EBITDA per Share

EBITDA per share is earnings before interest, taxes, depreciation, and amortization divided by the number of common shares outstanding. It shows how…

Effect of Foreign Exchange Rates on Cash

Effect of Foreign Exchange Rates

The effect of foreign exchange rates on cash is the line on the cash flow statement that shows how much a company's cash balance rose or fell during…

Equity Before Minority Interest

Equity before minority interest is the stockholders' equity that belongs to the parent company's own shareholders, leaving out the share of…

EV/Cash Flow to Firm

EV/Cash Flow to Firm divides a company's enterprise value by the operating cash flow available to all of its capital providers, lenders and…

Extraordinary Items & Accounting Changes

Extraord. & Accounting Changes

Extraordinary items and accounting changes is the combined after-tax effect on net income of two historical categories: extraordinary gains or…

Finished Goods

Finished goods are completed products a company holds and has ready to sell to customers. For a manufacturer they are the last of three inventory…

Free Cash Flow to Equity

FCFE

Free cash flow to equity is the cash a company generates that is available to its common shareholders after paying operating expenses, interest,…

Free Cash Flow to Firm

FCFF

Free cash flow to firm is the cash a company's operations generate after taxes and capital expenditures but before any payments to its capital…

Goodwill

Goodwill in accounting is the part of an acquisition's purchase price that cannot be assigned to any specific asset the buyer received. When one…

Gross Profit

Gross profit is revenue minus the direct costs of producing the goods and services a company sold during a period. It shows how much a company earns…

Income (Loss) from Continuing Operations

Income (Loss) from Cont Ops

Income (loss) from continuing operations is a company's after-tax profit or loss from the businesses it still owns and intends to keep running. It…

Income (Loss) Including Minority Interest

Income (Loss) Incl. MI

Income (loss) including minority interest is the total after-tax profit or loss of a company and all the subsidiaries it consolidates, before any of…

Income Before Extraordinary Items Less Minority Interest & Preferred Dividends

Income Before Extraordinary Items Less Minority and Preferred Dvd

Income before extraordinary items less minority interest and preferred dividends is the portion of a company's earnings that belongs to its common…

Income Tax Expense (Benefit)

Income tax expense (benefit) is the total tax on income that a company recognizes for a period on its continuing operations, combining the tax it…

Increase in Capital Stock

Increase in capital stock is the cash a company received during a period from issuing its own shares, including common and preferred stock sold in…

Increase in Long-Term Investments

Inc in LT Investment

Increase in long-term investments is the cash a company spent during a period buying investments it expects to hold beyond the current operating…

Incremental Operating Margin

Incremental Operating Margin (%)

Incremental operating margin is the change in operating income between two periods divided by the change in revenue over the same periods. It shows…

Interest & Dividends Payable

Interest and dividends payable is the combined amount a company owes, as of the balance-sheet date, for interest that has built up on its borrowings…

Interest Expense

Interest expense is the cost a company recognizes during a period for the money it has borrowed. It covers interest on bonds, loans, credit lines,…

Interest Expense, Net

Interest expense, net is a company's interest expense on its borrowings minus the interest income it earns on its cash and investments. It measures…

Interest Income

Interest income is the interest a company earns during a period on interest-bearing assets it holds, such as cash deposits, money market funds,…

Inventories

Inventory, reported on the balance sheet as inventories, consists of goods a company holds for sale in the ordinary course of business, products…

Inventory Adjustments

Inventory adjustments are the reserves a company deducts from the gross cost of its inventory to arrive at the net carrying amount on the balance…

Inventory Write-Down

An inventory write-down is a loss recorded when inventory is worth less than the cost on the company's books, because goods have become obsolete,…

Investment Income

Investment income is the interest and dividends a company earns on securities it holds outside its core operations, such as Treasury bills, corporate…

Loans Receivable, Net

Loans receivable, net is the amount of loans a company holds as investments, after subtracting the allowance for credit losses and adjusting for…

Long-Term Borrowings

LT Borrowings

Long-term borrowings are the interest-bearing money a company has borrowed that is not due for repayment until more than a year after the…

Long-Term Debt

LT Debt

Long-term debt is the total of a company's debt obligations that fall due more than one year after the balance-sheet date, typically combining…

Long-Term Debt to Capital

Long-Term Debt/Capital (%)

Long-term debt to capital, or the long-term debt to capital ratio, divides a company's long-term debt by its total capital, meaning the combined…

Long-Term Deferred Tax Assets

LT Deferred Tax Assets

Long-term deferred tax assets are future reductions in income taxes a company expects to realize more than a year out, because of deductible…

Long-Term Derivative & Hedging Assets

LT Derivative & Hedging Assets

Long-term derivative and hedging assets are the fair value of derivative contracts that are in a gain position for the company and are expected to…

Long-Term Finance Lease Liabilities

LT Finance Leases

Long-term finance lease liabilities are the portion of a company's finance lease obligations due more than one year after the balance-sheet date,…

Long-Term Investments

LT Investments

Long-term investments are financial assets a company intends to hold for longer than one year or its operating cycle. They include debt securities…

Long-Term Investments & Receivables

LT Investments & Receivables

Long-term investments and receivables is the combined total of the financial assets a company holds beyond the next year: investments it intends to…

Long-Term Receivables

LT Receivables

Long-term receivables are amounts owed to a company that are not due for collection until more than one year, or more than one operating cycle, after…

Minority Interest (Income Statement)

Minority Interest

Minority interest on the income statement is the portion of a company's consolidated net income or loss that belongs to outside shareholders of…

Miscellaneous Long-Term Assets

Misc LT Assets

Miscellaneous long-term assets are the noncurrent assets left over after every named category has been counted, meaning items that are not property…

Miscellaneous Long-Term Liabilities

Misc LT Liabilities

Miscellaneous long-term liabilities are the noncurrent obligations left over after every named category has been counted, meaning amounts due after…

Miscellaneous Short-Term Assets

Misc ST Assets

Miscellaneous short-term assets are the current assets left over after every named category has been counted, meaning items expected to be realized…

Miscellaneous Short-Term Liabilities

Misc ST Liabilities

Miscellaneous short-term liabilities are the current obligations left over after every named category has been counted, meaning amounts due within a…

Net Cash from Acquisitions & Divestitures

Net Cash From Acq & Div

Net cash from acquisitions and divestitures is the combined cash effect of a company buying and selling businesses during a period: cash received…

Net Cash from Debt

Net Cash From Debt

Net cash from debt is the difference between the cash a company raised from new borrowings and the cash it spent repaying principal during a period.…

Net Cash from Discontinued Operations

Net Cash From Disc Ops

Net cash from discontinued operations is the cash generated or used during a period by a business the company has sold, spun off, or classified as…

Net Cash Paid for Acquisitions

Net cash paid for acquisitions is the cash a company spent during a period to acquire businesses and interests in affiliates, after subtracting the…

Net Change in Cash

Net Changes in Cash

Net change in cash is the total increase or decrease in a company's cash, cash equivalents, and restricted cash over a period. It equals the sum of…

Net Change in Fixed & Intangible Assets

Change in Fixed & Intang

Net change in fixed and intangible assets is the net cash a company spent on long-lived operating assets during a period: cash paid to buy property,…

Net Change in Long-Term Investments

Net Change in LT Investment

Net change in long-term investments is the net cash effect of a company's purchases and sales of longer-term investments during a period: cash…

Net Debt to Capital

Net Debt/Capital (%)

Net debt to capital divides a company's net debt, meaning total borrowings minus cash and cash equivalents, by the sum of that net debt and…

Net Debt/EBIT

Net debt/EBIT divides a company's net debt, its total borrowings minus cash and cash equivalents, by its trailing twelve-month earnings before…

Net Deferred Tax Liabilities

Net deferred tax liabilities are a company's deferred tax liabilities minus its deferred tax assets, after the valuation allowance. The result shows…

Net Extraordinary Losses (Gains)

Net extraordinary losses (gains) is the after-tax amount of gains or losses that a company classified as extraordinary under the accounting rules in…

Net Income (Cash Flow Statement)

Net Income

Net income on the cash flow statement is the profit or loss figure that opens the operating section under the indirect method, serving as the…

Net Income (GAAP)

Net Income, GAAP

Net income (GAAP) is a company's total profit or loss for a period after every expense, loss, interest charge, and income tax recognized under US…

Net Income Available to Common Shareholders

Net Income Avail to Common, GAAP

Net income available to common shareholders is the part of a company's net income that belongs to its common stockholders after every prior claim on…

Non-Cash Items

Non-cash items are the total adjustments in the operating section of the cash flow statement for income and expenses that affected net income without…

Non-Operating (Income) Loss

Non-operating (income) loss is the net total of gains, losses, income, and expenses that come from activities outside a company's core business…

Noncontrolling Interest

Minority/Non Controlling Interest

Noncontrolling interest is the portion of a consolidated subsidiary's equity that is owned by investors other than the parent company. When a parent…

Notes Receivable, Net

Notes receivable, net is the amount owed to a company under formal written promises to pay, known as promissory notes, after subtracting the…

Number of Employees

Number of employees is the count of people a company employs, as disclosed in its annual report. It is usually stated as of the end of the fiscal…

Operating Cash Flow to Average Current Liabilities

CFO/Avg Current Liab

Operating cash flow to average current liabilities divides the cash a company generated from its operations over a period by the average of its…

Operating Cash Flow to CapEx

CFO/CapEx

Operating cash flow to CapEx divides the cash a company generated from its operations by the cash it spent on capital expenditures in the same…

Operating Cash Flow to Total Liabilities

CFO/Total Liabilities

Operating cash flow to total liabilities divides the cash a company generated from its operations by everything it owes, both short-term and…

Operating Expenses

Operating expenses are the recurring costs a company incurs to run its business that are not directly tied to producing the goods and services it…

Operating Income (Loss)

Operating income (loss) is the profit or loss a company earns from its core business activities, calculated as revenue minus cost of revenue and all…

Operating Income per Share

Operating income per share is a company's operating income divided by its number of common shares outstanding. It shows how much profit the core…

Other Adjustments

Other adjustments are the amounts, apart from ordinary preferred dividends, that a company adds to or subtracts from net income attributable to the…

Other Comprehensive Income

OCI

Other comprehensive income (OCI) is the set of gains and losses that accounting standards require to bypass net income and be recorded directly in…

Other Equity

Other equity is the part of stockholders' equity that falls outside the main captions of common stock, additional paid-in capital, retained earnings,…

Other Financing Activities

Other financing activities is the residual line in the financing section of the cash flow statement. It holds the net cash from financing…

Other Intangible Assets

Other intangible assets are identifiable non-physical assets a company owns, other than goodwill, reported net of accumulated amortization and…

Other Inventory

Other inventory is the part of a company's inventory that does not fall into the standard classes of raw materials, work in process, or finished…

Other Investing Activities

Other investing activities is the residual line in the investing section of the cash flow statement. It captures the net cash from investing…

Other Long-Term Assets

Other LT Assets

Other long-term assets are noncurrent assets that do not belong in any of the main balance-sheet captions, such as property and equipment, long-term…

Other Long-Term Liabilities

Other LT Liabilities

Other long-term liabilities are obligations a company does not expect to settle within the next year (or its operating cycle, if longer) and that it…

Other Non-Cash Adjustments

Other Non-Cash Adj

Other non-cash adjustments is the residual line in the operating section of the cash flow statement for income and expense items that affected net…

Other Non-Operating (Income) Loss

Other Non-Op (Income) Loss

Other non-operating (income) loss is the net amount of non-operating gains, losses, income, and expenses that a company does not report on any more…

Other Operating Expense

Other operating expense is the total of operating costs that are part of a company's normal business but do not fall under cost of revenue, selling,…

Other Operating Income

Other operating income is income that arises from a company's normal business operations but is not part of its main revenue and is not reported on a…

Other Payables & Accruals

Other payables and accruals are the short-term obligations a company owes for costs it has already incurred, other than the ordinary trade invoices…

Other Receivables, Net

Other Receivable, Net

Other receivables, net, are amounts owed to a company by parties other than its customers for ordinary sales, reported after subtracting any…

Other Short-Term Assets

Other ST Assets

Other short-term assets are current assets that a company does not report under a more specific caption such as cash, short-term investments,…

Other Short-Term Liabilities

Other ST Liabilities

Other short-term liabilities are obligations a company expects to settle within a year (or its operating cycle, if longer) that it does not report…

Payables & Accruals

Payables and accruals are the short-term amounts a company owes for goods, services, and costs it has already received or incurred but has not yet…

Pension Liabilities

Pension liabilities are the amount by which a company's promised retirement benefits under its defined benefit plans exceed the assets set aside to…

Preferred Dividends

Preferred dividends are the dividends a company owes or pays to holders of its preferred stock for a period. On the income statement they are…

Preferred Equity & Hybrid Capital

Preferred Equity and Hybrid Capital

Preferred equity and hybrid capital is the carrying amount of securities a company has issued that rank ahead of common stock but behind debt,…

Prepaid Expenses

Prepaid expenses are amounts a company has paid in advance for goods or services it will receive in a later period, recorded as an asset until the…

Pretax Income

Pretax income is a company's profit or loss from continuing operations before income tax expense. It reflects every item of revenue and expense for…

Property, Plant & Equipment (Gross)

Property, Plant & Equip

Property, plant and equipment (gross), or gross PP&E, is the total original cost of the physical, long-lived assets a company uses to run its…

Property, Plant & Equipment, Net

Property, Plant & Equip, Net

Property, plant and equipment, net (net PP&E), is the carrying value of a company's long-lived physical operating assets after subtracting the…

Raw Materials

Raw materials are the inputs a manufacturer has bought and is holding to use in production but has not yet started converting into products. Examples…

Repayments of Debt

Repayments of debt is the total cash a company paid during a period to reduce the principal of its borrowings, both short-term and long-term. It…

Repayments of Long-Term Debt

Repayments of LT Debt

Repayments of long-term debt is the cash a company paid during a period to reduce the principal of borrowings that were originally due more than one…

Repayments of Short-Term Debt

Repayments of ST Debt

Repayments of short-term debt is the cash a company paid during a period to settle borrowings that were originally due within one year or within the…

Research & Development

R&D Expense

Research and development (R&D) expense is what a company spends during a period on work aimed at discovering new knowledge or turning that knowledge…

Retained Earnings

Retained earnings are the total profits a company has earned since it began that it has kept in the business instead of paying out to shareholders as…

Revenue

Sales/Revenue/Turnover

Revenue is the total amount a company earns from its business activities during a period, chiefly from selling goods and providing services, net of…

Revenue per Share

Revenue per share is a company's total revenue for a period divided by its number of common shares outstanding. It shows how much in sales the…

Right-of-Use Asset

ROU Asset

A right-of-use (ROU) asset is a lessee's right to use a leased asset, such as an office, store, warehouse, or piece of equipment, for the lease term.…

Sales & Services Revenue

Sales and services revenue, often simply called sales revenue, is the income a company earns from selling its products and performing services for…

Sales per Employee

Sales per employee, also called revenue per employee, divides a company's revenue for a period by the number of people it employs. It shows how much…

Selling, General & Administrative Expense

Selling, General & Admin

Selling, general and administrative expense (SG&A) is the combined cost of selling a company's products and services and of running the business as a…

Share Capital & Additional Paid-In Capital

Share Capital & APIC

Share capital and additional paid-in capital (APIC) is the total amount a company has received from shareholders in exchange for its stock, as…

Shareholder Yield (Cash Flow from Financing)

Shareholder Yield (Cash Flow from Financing) (%)

Shareholder yield based on cash flow from financing measures the net cash a company paid out through its financing activities, including dividends,…

Shareholder Yield, Excluding Debt

Shareholder Yield, Ex Debt (%)

Shareholder yield excluding debt measures the cash a company returned to its stockholders through dividends and net share repurchases as a percentage…

Shares Outstanding

Shares outstanding is the number of a company's common shares currently held by investors, including insiders and institutions, as of a specific…

Short-Term Borrowings

ST Borrowings

Short-term borrowings are debt a company took on with an original term of one year or less, such as commercial paper, bank loans and notes payable,…

Short-Term Debt

ST Debt

Short-term debt is all of a company's interest-bearing debt due within the next year (or its operating cycle, if longer). It combines short-term…

Short-Term Deferred Tax Assets

ST Deferred Tax Assets

Short-term deferred tax assets are the portion of a company's deferred tax assets that was classified as current on the balance sheet, representing…

Short-Term Derivative & Hedging Assets

ST Derivative & Hedging Assets

Short-term derivative and hedging assets are the fair value of derivative contracts that are currently in a company's favor and expected to be…

Short-Term Finance Lease Liabilities

ST Finance Leases

Short-term finance lease liabilities are the portion of a company's finance lease obligations that is due within the next year. A finance lease is…

Short-Term Investments

ST Investments

Short-term investments are financial investments a company expects to sell, collect, or have mature within one year that do not qualify as cash…

Sustainable Growth Rate

Sustainable Growth Rate (%)

The sustainable growth rate is the fastest a company can grow its sales and earnings using only the profits it retains, without issuing new stock and…

Tangible Assets

Tangible assets are a company's total assets minus goodwill and other intangible assets. The figure keeps physical assets, such as property,…

Tangible Book Value per Share

Tangible book value per share (TBVPS) is common shareholders' equity minus goodwill and other intangible assets, divided by the number of common…

Tangible Common Equity

Tangible common equity (TCE) is the portion of a company's shareholders' equity that belongs to common stockholders after removing preferred equity,…

Tangible Common Equity Ratio

The tangible common equity ratio divides a company's tangible common equity by its tangible assets. Tangible common equity is shareholders' equity…

Total Assets

Total assets is the sum of everything a company owns or controls that is expected to provide future economic benefit, as recorded on its balance…

Total Cash Common Dividends

Total Cash Common Dividend

Total cash common dividends is the total amount of cash dividends a company declared to its common shareholders during a period. It measures how much…

Total Common Equity

Total common equity is the portion of a company's shareholders' equity that belongs to its common stockholders. It equals the parent company's total…

Total Current Assets

Total current assets is the sum of the assets a company expects to convert into cash, sell, or use up within one year or its normal operating cycle,…

Total Current Liabilities

Total current liabilities is the sum of the obligations a company expects to settle within one year or its normal operating cycle, whichever is…

Total Debt to Capital

Total Debt/Capital (%)

Total debt to capital, commonly called the debt-to-capital ratio, divides a company's total debt by its total capital, which is the sum of that debt…

Total Debt to Enterprise Value

Total Debt / EV

Total debt to enterprise value divides a company's total debt by its enterprise value. It shows what share of the market value of the whole business…

Total Debt/EBIT

Total debt/EBIT divides a company's total debt by its trailing twelve-month earnings before interest and taxes. It estimates how many years of…

Total Equity

Total equity is the owners' residual claim on a company's assets after all liabilities are subtracted: total assets minus total liabilities,…

Total Intangible Assets

Total intangible assets is the combined carrying value of a company's non-physical, long-lived assets, including goodwill and identifiable…

Total Liabilities

Total liabilities is the sum of every obligation a company has recognized on its balance sheet at a given date, both those due within a year and…

Total Liabilities & Equity

Total liabilities and equity is the final line on the right-hand, or financing, side of a balance sheet. It adds together everything the company…

Total Noncurrent Assets

Total noncurrent assets is the sum of the assets a company does not expect to convert into cash, sell, or use up within one year or its normal…

Total Noncurrent Liabilities

Total noncurrent liabilities is the sum of the obligations a company does not expect to settle within one year or its normal operating cycle,…

Treasury Stock

Treasury stock is a company's own previously issued shares that it has bought back and holds rather than cancels. On the balance sheet it appears as…

TTM After-Tax Interest Expense

TTM after-tax interest expense is the interest a company incurred over the trailing twelve months, reduced by the tax saving that deducting it…

TTM Capital Expenditures

TTM capital expenditures are the total cash a company spent on property, plant, and equipment over the trailing twelve months, the four most recent…

TTM Cash Flow from Financing

TTM cash flow from financing is the net cash a company raised from, or returned to, its lenders and shareholders over the trailing twelve months. It…

TTM Cash Flow to Firm

TTM cash flow to firm is the operating cash a company generated over the trailing twelve months before any payments to lenders, commonly calculated…

TTM Cash from Operations

TTM Cash From Operations

TTM cash from operations is the net cash a company's day-to-day business generated over the trailing twelve months, the four most recent fiscal…

TTM Cost of Revenue

TTM cost of revenue is the total direct cost of the goods a company sold and the services it delivered over the trailing twelve months, the four most…

TTM Dividends Paid

TTM dividends paid is the total cash a company paid out as dividends over the trailing twelve months, the four most recent fiscal quarters. It is…

TTM EBIT

TTM EBIT is a company's earnings before interest and taxes over the trailing twelve months, the four most recent fiscal quarters. It measures the…

TTM EBITDA

TTM EBITDA is a company's earnings before interest, taxes, depreciation, and amortization over the trailing twelve months, the four most recent…

TTM Free Cash Flow to Firm

TTM free cash flow to the firm (FCFF) is the cash a company generated over the trailing twelve months that is available to all of its capital…

TTM Interest Expense

TTM interest expense is the total interest cost a company recognized on its income statement over the trailing twelve months, the four most recent…

TTM Minority Interest

TTM minority interest is the portion of a company's consolidated net income over the trailing twelve months that belongs to outside owners of its…

TTM Net Income

TTM net income is a company's bottom-line profit over the trailing twelve months, the four most recent fiscal quarters, after all expenses, interest,…

TTM Net Income Available to Common Shareholders

TTM Net Income Available for Common Shareholders

TTM net income available to common shareholders is the profit left for a company's common stockholders over the trailing twelve months, after every…