Earnings Terms and Definitions
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10-K
10-Q
accounting earnings
accretive
accumulated earnings
accumulated earnings tax
annual meeting
annual report
annualize
antidilutive
baked in the cake
basic earnings per share
Beneish model
big bath
bond equity earnings yield ratio (BEER)
bond rating
burn rate
buyback
cap rate
capital structure
capitalization
capitalization of income
capitalization rate
capitalization ratios
cash earnings
cash flows from financing activities
cash flows from investing activities
cash flows from operating activities
cats and dogs
conference call
cookie jar accounting
core earnings
current earnings and profits
current earnings per share (current EPS)
diluted earnings per share
diluted share
dilution
dilutive
dividend
dividend payout ratio
dividend requirement
double taxation
dual presentation
earned surplus
earnings
earnings adequacy ratio
earnings announcement
Earnings before Interest after Taxes (EBIAT)
Earnings Before Interest and Taxes
earnings before interest, depreciation, amortization and exploration (EBIDAX)
Earnings before Interest, Tax, Amortization and Exceptional Items (EBITAE)
Earnings Before Interest, Taxes, Depreciation and Amortization
Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
Earnings before Interest, Taxes, Depreciation, Amortization and Special Losses (EBITDAL)
earnings before tax
earnings calendar
earnings estimate
earnings growth
earnings management
earnings momentum
earnings multiple
earnings multiplier
Earnings per Share
earnings power
earnings report
earnings response coefficient
earnings season
earnings surprise
earnings warning
earnings yield
EBIDA
EBIDTA
EBIT
EBIT margin
EBITDA
EBITDA / interest coverage ratio
EBITDA / sales ratio
EBITDA margin
EBITDA Multiple
EBITDAR
economic surplus
economic value added
EDGAR
Electronic Data Gathering, Analysis, and Retrieval
EPS
equity claim
equity research
EV/EBITDA
exceptional item
FFO
filing
fixed income instruments
Form 10-K
Form 10-Q
forward P/E
fully diluted earnings per share
Funds From Operations
future value
gross processing margin
growth stock
guidance
idle
in line
income
incremental internal rate of return
Institutional Brokers' Investment System
interim earnings per share
interim rate of return
invested capital
irrelevance result
key performance indicators
look-ahead bias
look-through earnings
LTM
market capitalization
modified internal rate of return (MIRR)
money rate of return
multiple compression
net cash flow
net earnings
net income from continuing operations
net income from discontinued operations
NOPAT
normalized earnings
operating income
operating profit margin
other income
owner earnings run rate
P&L
P/E ratio
payout period
payout ratio
PEG ratio
permanent capital
playback
plow back
price-to-innovation-adjusted earnings
price/earnings ratio
primary earnings per share
profit and loss statement
profit warning
profitability ratios
provision for income taxes
quality of earnings
quarterly
quarterly earnings growth
quarterly report
recast earnings
regulated investment company
relative P/E ratio
residual security
restricted surplus
retained earnings
retention rate
Return on Assets
return on common equity
Return on Equity
Return on Investment
return on net worth
return on retained earnings (RORE)
Return on Sales
Return on Total Assets
revenue per available room
risk adjusted return on capital (RAROC)
ROA
ROE
ROI
ROIC
rolling EPS
SEC
SEC EDGAR
SEC filing
Securities and Exchange Commission
sequential
shareholders' letter
shortfall
stock buyback
timeliness
times interest earned
Tobin's Q ratio
total shareholder return
trailing P/E
trust-preferred security
unappropriated profit
undistributed net income
unlevered beta
unlevered free cash flow
value stock
visibility
warranty
whisper number
working capital requirement
year-over-year
Year-To-Date
YTD
