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LIABILITY_TOTAL | Total Liabilities | The total amount of financial obligations or debts that a company owes to creditors. |
EQUITY_TOTAL | Total Equity | Represents the residual interest in the assets of the entity after deducting liabilities, often referred to as shareholders' equity. |
REVENUE_TOTAL | Total Revenue | The total income generated by a business from its operations, excluding costs and expenses, typically measured over a fiscal period. |
OPERATING_EXPENSES | Operating Expenses | The costs associated with running a company's core business activities, such as rent, utilities, and salaries. |
NET_INCOME | Net Income | The amount of earnings remaining after deducting all expenses, taxes, and costs from total revenue; also known as the bottom line or net profit. |
CASH_FLOW_OPERATING | Operating Cash Flow | The amount of cash generated or consumed by a company's normal business operations, an indicator of its short-term financial health. |
CURRENT_RATIO | Current Ratio | A liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year, calculated as current assets divided by current liabilities. |
DEBT_TO_EQUITY_RATIO | Debt-to-Equity Ratio | A financial leverage ratio that compares a company's total liabilities to its shareholder equity, indicating the proportion of debt used to finance assets. |
RETURN_ON_ASSETS | Return on Assets (ROA) | A profitability ratio that measures the efficiency of a company's management in using its assets to generate profit. |
EARNINGS_PER_SHARE | Earnings per Share (EPS) | A company's net profit divided by the number of outstanding shares of its common stock, showing profitability on a per-share basis. |
INTEREST_EXPENSE | Interest Expense | The cost incurred by a company for borrowed funds, typically in the form of interest payments on debt. |
INVENTORY_TURNOVER | Inventory Turnover Ratio | A measure of how many times inventory is sold or used in a period, calculated as cost of goods sold divided by average inventory. |
MARKET_CAP | Market Capitalization | The total market value of a company's outstanding shares of stock, calculated as share price multiplied by the total number of outstanding shares. |
DIVIDEND_YIELD | Dividend Yield | A financial ratio that indicates how much a company pays out in dividends each year relative to its stock price. |
GROSS_PROFIT_MARGIN | Gross Profit Margin | The difference between revenue and cost of goods sold, divided by revenue, expressed as a percentage; shows how efficiently a company produces goods. |
ROE | Return on Equity (ROE) | A measure of financial performance calculated by dividing net income by shareholders' equity, indicating how well a company uses investments to generate earnings. |
DSO | Days Sales Outstanding (DSO) | A metric used to estimate the average number of days it takes a company to collect payment after a sale has been made. |
FCF | Free Cash Flow (FCF) | The amount of cash generated by a company after accounting for capital expenditures, representing available cash for expansion or debt repayment. |
NOPAT | Net Operating Profit After Tax | A company's after-tax operating profit, used to measure a firm's core operational performance excluding tax effects from financing decisions. |
WACC | Weighted Average Cost of Capital (WACC) | The average rate a company is expected to pay to finance its assets, weighted by the proportion of debt and equity in its capital structure. |
CAPEX | Capital Expenditure (CAPEX) | Funds used by a company to acquire, upgrade, or maintain physical assets such as property, industrial buildings, or equipment. |
COGS | Cost of Goods Sold (COGS) | The direct costs attributable to the production of the goods sold by a company, including materials and labor. |
AR_TURNOVER | Accounts Receivable Turnover | A ratio measuring how effectively a company collects revenue, calculated by dividing net credit sales by average accounts receivable. |
EBITDA_MARGIN | EBITDA Margin | A profitability ratio calculated as EBITDA divided by total revenue, representing a company's operational efficiency. |
GROSS_PROFIT | Gross Profit | The profit a company makes after deducting the costs associated with producing its goods or services. |
LTV | Loan-to-Value (LTV) Ratio | A ratio used by lenders to assess the risk of a loan, calculated by dividing the loan amount by the appraised value of the property or asset. |
EPS | Earnings per Share (EPS) | A portion of a company's profit allocated to each outstanding share of common stock, indicating profitability on a per-share basis. |
P/E_RATIO | Price-to-Earnings (P/E) Ratio | A valuation ratio of a company's current share price compared to its earnings per share, used to assess if the stock is over or undervalued. |
EBITDA_TO_INTEREST_EXPENSE | EBITDA to Interest Expense Ratio | A ratio that measures a company's ability to pay interest on its outstanding debt using its EBITDA. |
QUICK_RATIO | Quick Ratio (Acid-Test Ratio) | A liquidity ratio measuring a company's ability to meet short-term obligations with its most liquid assets, excluding inventory. |
inv_amt | invoice Amount | The total amount billed to a customer for goods or services provided. |
ap_due | accounts payable due | The total amount a company owes to suppliers that is due for payment. |
ar_outstanding | accounts receivable outstanding | The total amount owed to a company by its customers that has not yet been collected. |
tax_liab | tax liability | The total amount of taxes a company owes to the government, based on taxable income. |
int_inc | interest income | Income earned by a company from its interest-bearing financial assets, such as loans or securities. |
inv_turnover | inventory turnover | A ratio that measures how many times a company's inventory is sold and replaced over a period. |
cap_exp | capital expenditure | Funds spent by a company to acquire, upgrade, or maintain physical assets such as equipment or buildings. |
rev_growth | revenue growth | The increase in a company's revenue over a specific period, expressed as a percentage. |
debt_serv | debt service | The cash required to cover the repayment of interest and principal on a company’s outstanding debt. |
fin_charges | financing charges | The cost incurred by a company to borrow funds, usually in the form of interest on loans or bonds. |
div_payout | dividend payout | The portion of a company’s earnings distributed to shareholders in the form of dividends. |
ebit_margin | EBIT margin | A profitability ratio that measures earnings before interest and taxes as a percentage of revenue. |
op_cashflow | operating cash flow | The cash generated by a company’s core business operations, excluding capital expenditures or financing activities. |
pref_shares | preferred shares | Equity shares that give shareholders a higher claim on assets and earnings than common shares, typically with fixed dividends. |
goodwill_amort | goodwill amortization | The process of gradually writing off the value of goodwill on the balance sheet over a period of time. |
fx_gain | foreign exchange gain | Profit realized by a company when exchange rates fluctuate in its favor during international transactions. |
np_margin | net profit margin | A profitability ratio calculated as net income divided by revenue, showing how much profit is made for each dollar of revenue. |
int_exp | interest expense | The cost incurred by an entity for borrowed funds, typically in the form of interest payments on loans or bonds. |
ar_turn | accounts receivable turnover | A ratio that measures how efficiently a company collects its receivables, calculated by dividing net credit sales by average accounts receivable. |
acc_dep | accumulated depreciation | The total amount of depreciation expense that has been charged against an asset since it was acquired. |
cf_oper | cash flow from operations | The cash generated or consumed by a company’s primary operating activities, such as sales of goods and services. |
pref_div | preferred dividend | Dividends that are paid to preferred shareholders, typically at a fixed rate before any dividends are paid to common shareholders. |
ltl | long term liabilities | Financial obligations that are due more than one year from the balance sheet date. |
wip_inv | work in progress inventory | The value of partially finished goods that are still in the production process at the end of a period. |
gp_margin | gross profit margin | A profitability ratio that shows the percentage of revenue that exceeds the cost of goods sold (COGS). |
liq_ratio | liquidity ratio | A financial ratio that measures a company’s ability to pay off its short-term debts as they come due. |
roa | return on assets | A financial ratio that shows how profitable a company is relative to its total assets, measuring efficiency in asset use. |
roe | return on equity | A measure of financial performance calculated by dividing net income by shareholders' equity, showing how well equity is used to generate profit. |
tax_exp | tax expense | The total amount of taxes a company owes for a given period, based on its taxable income. |
cogs | cost of goods sold | The direct costs attributable to the production of goods sold by a company, including materials and labor. |
cap_ratio | capital adequacy ratio | A measure of a bank's capital, expressed as a percentage of its risk-weighted credit exposures, used to protect depositors and promote stability. |
eps_dil | diluted earnings per share | A measure of the quality of earnings per share (EPS) assuming all convertible securities were exercised, showing potential dilution of earnings. |
EBITDA | Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) | A measure of a company’s operating performance before accounting for interest, taxes, depreciation, and amortization. |
EBIT | Earnings Before Interest and Taxes (EBIT) | A measure of a company’s profit before deducting interest and tax expenses. |
ROI | Return on Investment | A measure used to evaluate the efficiency or profitability of an investment. |
P/E | Price to Earnings Ratio | A valuation ratio calculated by dividing the current share price by the earnings per share. |
NAV | Net Asset Value | The total value of an entity's assets minus its liabilities, commonly used in mutual funds. |
EPS | Earnings Per Share | A company's profit divided by the number of outstanding shares of its common stock. |
DCF | Discounted Cash Flow | A valuation method used to estimate the value of an investment based on its expected future cash flows. |
IRR | Internal Rate of Return | The discount rate that makes the net present value of all cash flows from an investment equal to zero. |
PMT | Payment | Refers to a regular payment made to repay a loan or investment, often used in financial calculations. |
CD | Certificate of Deposit | A savings product offered by banks that provides a fixed interest rate for a specified term. |
ROA | Return on Assets | A financial ratio that indicates how profitable a company is relative to its total assets. |
BPS | Book Value Per Share | A measure of a company's book value divided by the total number of outstanding shares. |
AUM | Assets Under Management | The total market value of assets that an investment company or financial institution manages on behalf of clients. |
TBD | To Be Determined | Often used in finance to indicate that a specific detail (like a price or date) has not yet been finalized. |
CAGR | Compound Annual Growth Rate | The rate at which an investment grows annually over a specified period of time, assuming the profits are reinvested. |
VAR | Value at Risk | A statistical technique used to measure the risk of loss on an investment portfolio. |
eev | embedded economic value | A measure used in the insurance industry that represents the present value of future profits from policies in force. |
va_r | value at risk | A statistical technique used to assess the potential loss in value of a portfolio over a defined period for a given confidence interval. |
dcf_val | discounted cash flow valuation | A valuation method used to estimate the value of an investment based on its expected future cash flows, discounted back to present value. |
ev_to_ebitda | enterprise value to ebitda | A financial ratio that compares the total value of a company (enterprise value) to its earnings before interest, taxes, depreciation, and amortization (EBITDA). |
mva | market value added | A metric that shows the difference between the market value of a company and the capital contributed by investors, indicating the value created. |
dta | deferred tax asset | An asset on a company's balance sheet that can be used to reduce taxable income in future periods due to overpayment or taxes paid in advance. |
irb | internal ratings based approach | A methodology used by banks under Basel II/III regulations to determine the minimum capital requirements for credit risk, based on internal risk models. |
pbo | projected benefit obligation | The actuarial present value of all pension benefits earned by employees, assuming the company remains in operation. |
fin_cov | financial covenant | Clauses in loan agreements that require borrowers to meet specific financial performance ratios, such as debt-to-equity or interest coverage ratios. |
socf | statement of cash flows | A financial statement that provides aggregate data regarding all cash inflows and outflows a company receives from operations, investing, and financing activities. |
cdur | credit duration | A measure used to assess the sensitivity of a bond portfolio to changes in credit spreads, reflecting the weighted average life of cash flows. |
cafr | comprehensive annual financial report | A detailed financial report used by government entities, providing a thorough accounting of financial performance and position over the fiscal year. |
icapm | international capital asset pricing model | A model used to determine the expected return on an asset in an international context, adjusting for exchange rate risks. |
lgd | loss given default | A risk parameter used in credit risk management that estimates the percentage of loss if a borrower defaults on a loan. |
cds_spread | credit default swap spread | The premium or spread paid by a buyer of a credit default swap (CDS) to hedge against the risk of a bond or loan defaulting. |
fra | forward rate agreement | A financial contract between two parties to exchange interest payments on a notional amount, with one party locking in a future interest rate. |
vix | volatility index | A measure of market expectations of near-term volatility, often referred to as the "fear gauge" and based on the implied volatility of S&P 500 index options. |
ctr | counterparty risk | The risk that the other party in a financial transaction may default on its obligations before the settlement is completed. |
ois_rate | overnight index swap rate | The interest rate used in an overnight index swap, often used as a benchmark for short-term interest rates in derivatives. |
cvar | conditional value at risk | A risk management measure that quantifies the expected loss of a portfolio in the worst-case scenario beyond the VaR threshold. |
lvga | leverage ratio | A financial ratio that measures a company’s debt levels relative to its equity or assets, indicating financial risk. |
pnl_attr | profit and loss attribution | The process of breaking down the sources of a portfolio's profit and loss to understand how different factors contribute to overall performance. |