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18 Cards in this Set
- Front
- Back
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revenue |
amount of money that a company actually receives during a specific period |
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cost of goods sold (COGS) |
direct costs attributable to the production of the goods sold by the company. Includes the cost of the materials used in creating the good along with the direct labor costs used to produce it |
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Gross Profit |
(Revenue - COGS) |
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Expense |
The economic costs that a business incurs through its operations to earn revenue. For example, Payments to Suppliers, Employee wages, Factory leases and depreciation. |
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Net Income / Net Earnings |
(Gross Profit - Expense) |
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Depreciation |
Cost of a tangible asset spread over that asset's life. For example, cost of manufacturing equipment spread over its useful life (Cost - salvage value / Years) |
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Amortization |
Cost of an intangible asset's cost over the asset's useful life. For example, cost of a patented medical device can be amortized over life of patent (Cost - Salvage Value / 17) |
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Earnings before Interest, Taxes, Depreciation, and Amortization (EBITDA) |
(Net Income + Interest Expense + Income Tax Expense + Non-cash Operating Expenses (Depreciation and Amortization)) |
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Profit Margin |
(Net Income / Revenue) |
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Outstanding Shares |
The company's stock currently held by all its shareholders |
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Market Capitalization |
(Share Price * Outstanding Shares) |
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Earnings Per Share (EPS) |
(Net Income / Outstanding Shares) |
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Diluted EPS |
EPS which includes items like stock options in counting Outstanding Shares |
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Price / Earnings Ratio (P/E) |
(Market price per share / EPS) |
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Dividend |
Payment made to shareholders as a way to share profits |
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Yield |
(Full Year Dividend / Market price per share) |
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PEG Ratio |
((P/E) / Annual EPS Growth) |
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Total Debt |
Short term debt (like loans) + Long term debt (like bonds) |
