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Net Assets
The difference between total assets and total liabilities.
Liabilities
Financial obligations or debts a company owes.
Total Equity
The total value of ownership interest in the company; calculated as total assets minus total liabilities.
Non-Current Assets
Long-term assets that are not expected to be converted into cash within a year.
Total Assets
The sum of all assets owned by a company.
Gross Profit
Revenue minus the cost of goods sold.
Revenue
The total income generated from normal business operations.
Operating Profit
Profit earned from a firm's core business operations, excluding deductions of interest and taxes.
Sales
The total amount of goods or services sold by the company.
Fixed Assets
Long-term tangible assets used in business operations.
Equity
The value of shares issued by a company OR amount of capital invested or owned by the owner of a company
Cash and Cash Equivalents
Highly liquid assets including currency, checks, and short-term deposits.
Inventories
The total value of all the goods that are held by the company for sale.
Current Liabilities
Liabilities due within a short period, usually one year.
Working Capital
The difference between current assets and current liabilities.
Net Debt
Total debt minus cash and cash equivalents.
Net Cash Flow
The total amount of money being transferred into and out of a business.
Investment Cash Flow
Cash flow from investment activities, including acquisitions and disposals of long-term assets.
Depreciation
The allocation of the cost of an asset over its useful life.
Fixed Asset Intensity
A ratio comparing a company's fixed assets to its total assets.
Current Asset Intensity
A measure of how much of a company's assets are current (liquid).
Asset Structure
The composition of a company's assets.
The composition of a company's assets.
A measure of a company's financial leverage calculated as equity divided by total assets.
Debt Leverage Ratio
A measure of the degree to which a company is financing its operations through debt.
Leverage Structure
The composition of a company's financing through debt and equity.
Debt Gearing Ratio
A measure of a company's financial leverage calculated as total debt divided by total equity.
Dynamic Liquidity Analysis
An analysis of how effectively a company can meet its short-term financial obligations.
Asset Structure on Balance Sheet
The organization and types of assets shown on a balance sheet.
Static Liquidity Analysis
A financial analysis method that evaluates a company's ability to meet its short-term obligations using its current or quick assets at a specific point in time. It primarily involves analyzing the company's balance sheet to assess liquidity ratios like the current ratio and quick ratio
EBITDA
Earnings before interest, taxes, depreciation, and amortization; a measure of a company's overall financial performance.
Quick Ratio
A measure of a company's ability to meet its short-term obligations with its most liquid assets.
Return on Equity (ROE)
A measure of financial performance calculated by dividing net income by shareholders' equity.
Return on Assets (ROA)
An indicator of how profitable a company is relative to its total assets.
Current Ratio
A liquidity ratio that measures a company's ability to pay short-term obligations.
Gross Margin
A company's total sales revenue minus its cost of goods sold, divided by the total sales revenue.