Glossary

Revenue Per Share

Definition - Revenue per share

Statement Type - overview

Return on Assets ROA

Definition - Net Income/Total Assets

Statement Type - overview

Asset Turnover

Definition - Revenue over assets

Statement Type - overview

Book Value

Definition - Book value of the share, assets - liabilities

Statement Type - overview

Book Value Per Share

Definition - Book Value per each share

Statement Type - overview

Revenue

Definition - Revenue

Statement Type - incomeStatement

Earnings Per Share Diluted

Definition - EPS for diluted shares

Statement Type - incomeStatement

Net Income

Definition - Net income

Statement Type - incomeStatement

Profit Margin

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

Statement Type - overview

Revenue QoQ Growth

Definition - Revenue Quarter-over-Quarter Growth rate

Statement Type - overview

Debt to Equity Ratio

Definition - Debt/Equity ratio

Statement Type - overview

Gross Margin

Definition - 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.

Statement Type - overview

Return on Equity ROE

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

Statement Type - overview

Current Ratio

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

Statement Type - overview

FX Rate

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

Statement Type - overview

Shares Outstanding

Definition - Outstanding shares

Statement Type - balanceSheet

Piotroski F-Score

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

Statement Type - overview

Long-term Debt to Equity

Definition - Long term debt to equity

Statement Type - overview

Operating Margin

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

Statement Type - overview

Earnings Per Share QoQ Growth

Definition - Earnings Per Share Quarter-over-Quarter Growth rate

Statement Type - overview

Weighted Average Shares Diluted

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

Statement Type - incomeStatement

Earnings Per Share

Definition - Earnings per basic share (not diluted)

Statement Type - incomeStatement

Property, Plant & Equipment

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

Statement Type - balanceSheet

EBITDA

Definition - 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

Statement Type - incomeStatement

Free Cash Flow

Definition - 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

Statement Type - cashFlow

Issuance or Repayment of Debt Securities

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

Statement Type - cashFlow

Capital Expenditure

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

Statement Type - cashFlow

Research & Development

Definition - 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.

Statement Type - incomeStatement

Selling, General & Administrative

Definition - 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

Statement Type - incomeStatement

Current Investments

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

Statement Type - balanceSheet

Payment of Dividends & Other Cash Distributions

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

Statement Type - cashFlow

Price to Earnings Ratio

Definition - P/E Ratio

Statement Type - overview

Investment Acquisitions & Disposals

Definition - 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.

Statement Type - cashFlow

Tax Liabilities

Definition - A component of liabilities representing outstanding tax liabilities.

Statement Type - balanceSheet

Net Cash Flow from Financing

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

Statement Type - cashFlow

Operating Income

Definition - 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

Statement Type - incomeStatement

Net Income to Non-Controlling Interests

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

Statement Type - incomeStatement

Other Assets

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

Statement Type - balanceSheet

Tax Assets

Definition - A component of assets representing tax assets and receivables.

Statement Type - balanceSheet

Issuance or Repayment of Equity

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

Statement Type - cashFlow

Effect of Exchange Rate Changes on Cash

Definition - Cash flow from exchange rate changes

Statement Type - cashFlow

Net Cash Flow from Operations

Definition - Cash flow generating from a company's operations

Statement Type - cashFlow

Gross Profit

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

Statement Type - incomeStatement

Current Debt

Definition - Current debt - debt due within a year

Statement Type - balanceSheet

Accumulated Retained Earnings or Deficit

Definition - 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.

Statement Type - balanceSheet

Other Liabilities

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

Statement Type - balanceSheet

Shared-based Compensation

Definition - 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.

Statement Type - cashFlow

Business Acquisitions & Disposals

Definition - 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.

Statement Type - cashFlow

Current Liabilities

Definition - Debt or liabilities that are due within a year

Statement Type - balanceSheet

Accounts Receivable

Definition - Amount company will receive based on work already completed and delivered

Statement Type - balanceSheet

Cash and Equivalents

Definition - Cash or assets that can be converted to cash immediately

Statement Type - balanceSheet

Accumulated Other Comprehensive Income

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

Statement Type - balanceSheet

Depreciation, Amortization & Accretion

Definition - Depreciation, Amortization, and Accretion

Statement Type - cashFlow

Current Assets

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

Statement Type - balanceSheet

Weighted Average Shares

Definition - Weighted average shares (undiluted)

Statement Type - incomeStatement

Investments

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

Statement Type - balanceSheet

Preferred Dividends Income Statement Impact

Definition - Impact of dividend on company's preferred shares

Statement Type - incomeStatement

Intangible Assets

Definition - Goodwill and Intangible Assets

Statement Type - balanceSheet

Operating Expenses

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

Statement Type - incomeStatement

Inventory

Definition - 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.

Statement Type - balanceSheet

Deposits

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

Statement Type - balanceSheet

Earnings before tax

Definition - Revenue - Expenses and excluding tax

Statement Type - incomeStatement

Net Margin

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

Statement Type - overview

Non-Current Investments

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

Statement Type - balanceSheet

Total Assets

Definition - Total assets

Statement Type - balanceSheet

Deferred Revenue

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

Statement Type - balanceSheet

Tax Expense

Definition - Tax expenses

Statement Type - incomeStatement

Total Debt

Definition - Debt

Statement Type - balanceSheet

Cost of Revenue

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

Statement Type - incomeStatement

Accounts Payable

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

Statement Type - balanceSheet

Net Cash Flow to Change in Cash & Cash Equivalents

Definition - Net Cash flow - Total cash minux liabilities

Statement Type - cashFlow

Net Income from Discontinued Operations

Definition - Net income from discontinued operations

Statement Type - incomeStatement

Total Liabilities

Definition - Total Liabilities

Statement Type - balanceSheet

Net Cash Flow from Investing

Definition - Cash flow from investments made by the company

Statement Type - cashFlow

Non-Current Debt

Definition - Longer-term debt, typically greater than a year

Statement Type - balanceSheet

Earning Before Interest & Taxes EBIT

Definition - Earning Before Interest & Taxes (EBIT)

Statement Type - incomeStatement

Net Income Common Stock

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

Statement Type - incomeStatement

Interest Expense

Definition - Interest expense

Statement Type - incomeStatement

Consolidated Income

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

Statement Type - incomeStatement

Shareholders Equity

Definition - Shareholders Equity

Statement Type - balanceSheet

Market Capitalization

Definition - Size of the company (shares outstanding * share price)

Statement Type - overview

Enterprise Value

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

Statement Type - overview

Price to Book Ratio

Definition - Price/Book value per share ratio

Statement Type - overview

PEG Ratio

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

Statement Type - overview

Share Factor

Definition - 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).

Statement Type - overview