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  2. Asset turnover - Wikipedia

    en.wikipedia.org/wiki/Asset_turnover

    "Sales" is the value of "Net Sales" or "Sales" from the company's income statement "Average Total Assets" is the average of the values of "Total assets" from the company's balance sheet in the beginning and the end of the fiscal period. It is calculated by adding up the assets at the beginning of the period and the assets at the end of the ...

  3. Trailing twelve months - Wikipedia

    en.wikipedia.org/wiki/Trailing_twelve_months

    Trailing twelve months (TTM) is a measurement of a company's financial performance (income and expenses) used in finance.It is measured by using the income statements from a company's reports (such as interim, quarterly or annual reports), to calculate the income for the twelve-month period immediately prior to the date of the report.

  4. Return on capital - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital

    Return on capital (ROC), or return on invested capital (ROIC), is a ratio used in finance, valuation and accounting, as a measure of the profitability and value-creating potential of companies relative to the amount of capital invested by shareholders and other debtholders. [1] It indicates how effective a company is at turning capital into ...

  5. Financial ratio - Wikipedia

    en.wikipedia.org/wiki/Financial_ratio

    Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS) [9] [10] ⁠ Operating Income / Net Sales ⁠ Note: Operating income is the difference between operating revenues and operating expenses, but it is also sometimes used as a synonym for EBIT and operating profit. [ 11 ]

  6. How Accounts Payable Are Recorded on a Balance Sheet - AOL

    www.aol.com/accounts-payable-recorded-balance...

    A company’s balance sheet is generally broken down into three major categories, including: Assets: Includes cash, cash equivalents , marketable securities, accounts receivable, inventory ...

  7. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  8. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

  9. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    The method used for determining revenue of a long-term contract can be complex. Usually two methods are employed to calculate the percentage of completion: (i) by calculating the percentage of accumulated cost incurred to the total budgeted cost; (ii) by determining the percentage of deliverable completed as a percentage of total deliverable.

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