Some Frequently asked Questions

* What isPrice to Book Ratio?

Price/Book value per share ratio

* What isPEG Ratio?

PEG ratio using the trailing 1 year EPS growth rate in the denominator

* What isShare Factor?

Share factor is a multiplicant in the calculation of [MARKETCAP]. For the overwhelming majority of companies its value will be 1. For American Depository Receipts (ADRs) and companies which have different earnings share for different share classes (eg Berkshire Hathaway - BRKB).

* What isEnterprise Value?

An alternative to marketcap that's the theoretical takeover price of a company (marketcap + debt - cash and cash equivalents)

* What isMarket Capitalization?

Size of the company (shares outstanding * share price)

* What isShareholders Equity?

Shareholders Equity

* What isConsolidated Income?

The portion of profit or loss for the period, net of income taxes, which is attributable to the consolidated entity.

* What isInterest Expense?

Interest expense

* What isNet Income Common Stock?

Net Income applied to common share holders. Used in calculating EPS (earnings per share).

* What isEarning Before Interest & Taxes EBIT?

Earning Before Interest & Taxes (EBIT)

* What isNon-Current Debt?

Longer-term debt, typically greater than a year

* What isNet Cash Flow from Investing?

Cash flow from investments made by the company

* What isTotal Liabilities?

Total Liabilities

* What isNet Income from Discontinued Operations?

Net income from discontinued operations

* What isNet Cash Flow to Change in Cash & Cash Equivalents?

Net Cash flow - Total cash minux liabilities

* What isAccounts Payable?

Short-term debt the company must pay off within a year

* What isCost of Revenue?

The aggregate cost of goods produced and sold and services rendered during the reporting period.

* What isTotal Debt?

Debt

* What isTax Expense?

Tax expenses

* What isDeferred Revenue?

Revenue that was received, but not yet paid out including sales, license fees, and royalties, but excluding interest income.

* What isTotal Assets?

Total assets

* What isNon-Current Investments?

The non-current portion of investments, reported if the company operates a classified balance sheet that segments current and non-current assets.

* What isNet Margin?

Net Profit Margin, or the Net Income as a proportion of Revenue. In other words, Net Income/Revenue

* What isEarnings before tax?

Revenue - Expenses and excluding tax

* What isDeposits?

Deposit liabilities, both domestic and international including deposits such as savings deposts

* What isInventory?

A component of Total Assets representing the amount after valuation and reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

* What isOperating Expenses?

Operating expenses represents the total expenditure on SG&A, R&D and other operating expense items, it excludes cost of revenue.

* What isIntangible Assets?

Goodwill and Intangible Assets

* What isPreferred Dividends Income Statement Impact?

Impact of dividend on company's preferred shares

* What isInvestments?

A component of assets representing the total amount of marketable and non-marketable securties, loans receivable and other invested assets.

* What isWeighted Average Shares?

Weighted average shares (undiluted)

* What isCurrent Assets?

Assets that can easily be converted to cash and can be used to fund day-to-day operations

* What isDepreciation, Amortization & Accretion?

Depreciation, Amortization, and Accretion

* What isAccumulated Other Comprehensive Income?

Unrealized gains and losses - such as items that have changed in value but haven't been bought or sold yet

* What isCash and Equivalents?

Cash or assets that can be converted to cash immediately

* What isAccounts Receivable?

Amount company will receive based on work already completed and delivered

* What isCurrent Liabilities?

Debt or liabilities that are due within a year

* What isBusiness Acquisitions & Disposals?

A component of cash flow from investing, representing the net cash inflow (outflow) associated with the acquisition & disposal of businesses, joint-ventures, affiliates, and other named investments.

* What isShared-based Compensation?

A component of cash flow from operating activities, representing the total amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

* What isOther Liabilities?

Long-term liabilities (like debt) that are not due within a year

* What isAccumulated Retained Earnings or Deficit?

A component of Shareholder's Equity representing the cumulative amount of the entities undistributed earnings or deficit. May only be reported annually by certain companies, rather than quarterly.

* What isCurrent Debt?

Current debt - debt due within a year

* What isGross Profit?

Aggregate revenue [REVENUE] less cost of revenue [COR] directly attributable to the revenue generation activity.

* What isNet Cash Flow from Operations?

Cash flow generating from a company's operations

* What isEffect of Exchange Rate Changes on Cash?

Cash flow from exchange rate changes

* What isIssuance or Repayment of Equity?

Representing the net cash inflow (outflow) from issuance (repayment) of equity.

* What isTax Assets?

A component of assets representing tax assets and receivables.

* What isOther Assets?

Assets that cannot be easily converted into cash and where the value of the item will be realized in a year

* What isNet Income to Non-Controlling Interests?

The portion of income which is attributable to non-controlling interest shareholders, subtracted from consolidated income in order to obtain net income

* What isOperating Income?

Operating income is a measure of financial performance before the deduction of interest expense, tax expenses and other Non-Operating items. It is calculated as gross profit minus operating expenses

* What isNet Cash Flow from Financing?

Net Cash flow from financing activities like issuing stock or debt minus dividends or acquiring debt

* What isTax Liabilities?

A component of liabilities representing outstanding tax liabilities.

* What isInvestment Acquisitions & Disposals?

A component of cash flow from financing, representing the net cash inflow (outflow) associated with the acquisition & disposal of investments, including marketable securities and loan originations.

* What isPayment of Dividends & Other Cash Distributions?

Representing dividends and dividend equivalents paid on common stock and restricted stock units.

* What isCurrent Investments?

The current portion of Investments, reported if the company operates a classified balance sheet that segments current and non-current assets.

* What isSelling, General & Administrative?

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries

* What isResearch & Development?

The aggregate costs incurred in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service.

* What isCapital Expenditure?

Money uses to upgrade or acquire property or materials to maintain and increase size

* What isIssuance or Repayment of Debt Securities?

Representing the net cash inflow (outflow) from issuance (repayment) of debt securities.

* What isFree Cash Flow?

Operating Cash Flow - Capex, How much cash is left over after reinvesting it in the business. Used as a measure to evaluate financial performance of a company

* What isEBITDA?

EBITDA is a non-GAAP accounting metric that is widely used when assessing the performance of companies, calculated by adding Depreciation/Amortization back to Earnings before interest and taxes

* What isProperty, Plant & Equipment?

A component of assets representing the total amount of marketable and non-marketable securties, loans receivable and other invested assets.

* What isEarnings Per Share?

Earnings per basic share (not diluted)

* What isWeighted Average Shares Diluted?

Used to calculated diluted EPS. Considers all outstanding common stock plus all instruments that can be converted into shares (like stock options)

* What isPrice to Earnings Ratio?

P/E Ratio

* What isEarnings Per Share QoQ Growth?

Earnings Per Share Quarter-over-Quarter Growth rate

* What isOperating Margin?

Operating margin, or how much money a company makes on each dollar of revenue. In other words Operating Income/Revenue

* What isLong-term Debt to Equity?

Long term debt to equity

* What isPiotroski F-Score?

0-9 point scale to determine strength of company's financial position

* What isShares Outstanding?

Outstanding shares

* What isFX Rate?

The exchange rate used for the conversion of foreign currency to USD for non-US companies that do not report in USD.

* What isCurrent Ratio?

Ability for a company to pay off its short-term liabilities, Current Assets/Current Liabilities

* What isReturn on Equity ROE?

Return on Shareholder's equity; ROE=Net Income/Shareholder's Equity

* What isGross Margin?

The margin of good sold, basically how much of the money the company keeps after selling their goods and services. (Rev.-Cost of Rev.)/Rev.

* What isDebt to Equity Ratio?

Debt/Equity ratio

* What isRevenue QoQ Growth?

Revenue Quarter-over-Quarter Growth rate

* What isProfit Margin?

This field is marked for DEPRECATION. Please use grossMargin instead. Profit Margin is calculated by the (Revenue - COGS)/Revenue

* What isNet Income?

Net income

* What isEarnings Per Share Diluted?

EPS for diluted shares

* What isRevenue?

Revenue

* What isBook Value Per Share?

Book Value per each share

* What isBook Value?

Book value of the share, assets - liabilities

* What isAsset Turnover?

Revenue over assets

* What isReturn on Assets ROA?

Net Income/Total Assets

* What isRevenue Per Share?

Revenue per share