93 terms explained

Investment glossary

Every investing word you will meet on this site, explained in one simple sentence. No word is defined using another word you do not know yet.

Company analysis

Annual report

The full yearly account a listed company must publish about itself.

Auditor report

An independent accountant opinion on whether the accounts are fair.

Balance sheet

A snapshot of what a company owns and what it owes on one date.

Book value

What the company would be worth on paper if it sold everything and paid its debts.

CAGR

The smoothed average yearly growth rate over a period.

Cash flow statement

A record of cash actually entering and leaving the business.

Contingent liability

A possible future cost that has not happened yet.

Debt

Money a company has borrowed and has to pay back.

Debt to equity

How much a company has borrowed compared with what its owners have put in.

EPS

The profit a company made for each share.

Free cash flow

Cash left over after a company pays to run and maintain itself.

Market capitalisation

The total value of a company in the stock market.

Operating margin

What share of each rupee of sales survives as operating profit.

PE ratio

Whether a share price looks expensive or cheap compared to the company’s profit.

Price to book

The share price compared with the company book value per share.

Profit

What a company keeps after paying all its costs.

Promoter

The founder or controlling owner group of an Indian company.

Promoter pledge

Promoter shares used as security for a loan.

Related party transaction

Business done between a company and people connected to it.

Revenue

The total money a company earns from selling its products or services.

ROCE

How much profit a company makes on all the capital it uses, borrowed and owned.

ROE

How much profit a company makes on the money its owners have put in.

Valuation

What price the market is asking for a business right now.

Working capital

The money tied up in running day to day operations.

Words are the easy part. Decisions are harder.

The learning hub puts these terms to work in real situations.