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  2. Valuation using multiples - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_multiples

    The price-to-book ratio (P/B) is a commonly used benchmark comparing market value to the accounting book value of the firm's assets. The price/sales ratio and EV/sales ratios measure value relative to sales. These multiples must be used with caution as both sales and book values are less likely to be value drivers than earnings.

  3. Stock statement - Wikipedia

    en.wikipedia.org/wiki/Stock_Statement

    A stock statement is a business statement that provides information on the value and quantity of stock-related transactions.This statement describes how much stock was purchased at what value and when, and is a matter of accounts and finance supplied by the cash credit account holder (e.g. a private limited company) to banks providing loans at a regular interval.

  4. Beneish M-score - Wikipedia

    en.wikipedia.org/wiki/Beneish_M-Score

    If M-score is less than -1.78, the company is unlikely to be a manipulator. For example, an M-score value of -2.50 suggests a low likelihood of manipulation. If M-score is greater than −1.78, the company is likely to be a manipulator. For example, an M-score value of -1.50 suggests a high likelihood of manipulation.

  5. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    Gross sales are the sum of all sales during a time period. Net sales are gross sales minus sales returns, sales allowances, and sales discounts. Gross sales do not normally appear on an income statement. The sales figures reported on an income statement are net sales. [4] sales returns are refunds to customers for returned merchandise / credit ...

  6. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    After the sales, her inventory values are either 20, 22 or 24. After year end, Jane decides she can make more money by improving machines B and D. She buys and uses 10 of parts and supplies, and it takes 6 hours at 2 per hour to make the improvements to each machine. Jane has overhead, including rent and electricity.

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  8. Unique selling proposition - Wikipedia

    en.wikipedia.org/wiki/Unique_selling_proposition

    [20] Metropolitan Life: "Get Met. It Pays." [21] Met "Whole Life Policy" introduced in 1984 was a sales success for the company. The policy offered one-third more coverage, for the same price, and grew in cash value for a bigger "pay out" over time. In advertisements, Met compared buying the policy to buying a home. [22]

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