Finance, accounting & valuation
Financial statements, planning, metrics & valuation
Accounting language, statements, margins, cash, planning, financing, ratios and valuation methods.
425 entries
Financial statements & accounting records
26 entries- Accounting period
- Balance sheet
- Bank reconciliation
- Cash flow statement
- Chart of accounts
- Close calendar
- Closing balance
- Comparative figures
- Consolidated financial statements
- Credit
- Debit
- Double-entry bookkeeping
- Financial statements
- General ledger
- Income statement
- Journal entry
- Management accounts
- Month-end close
- Notes to the financial statements
- Reconciliation
- Standalone financial statements
- Statement of changes in equity
- Subledger
- Supporting schedule
- Trial balance
- Year-end close
Revenue, costs & profit
34 entries- Adjusted EBITDA
- Amortisation
- Basic EPS
- Contribution profit
- Cost of goods sold
- Cost of revenue
- Depreciation
- Depreciation and amortisation
- Diluted EPS
- Earnings per share
- EBIT
- EBITDA
- Exceptional item
- General and administrative expense
- Gross profit
- Gross revenue
- Impairment
- Income tax expense
- Interest expense
- Interest income
- Loss
- Net income
- Net margin
- Net revenue
- Non-recurring item
- Operating expense
- Operating margin
- Operating profit
- Other income
- Payroll expense
- Profit before tax
- Research and development expense
- Sales and marketing expense
- Selling, general and administrative expense
Assets, liabilities & equity
33 entries- Accounts payable
- Accounts receivable
- Accrued expense
- Accumulated other comprehensive income
- Additional paid-in capital
- Allowance for doubtful accounts
- Asset
- Book value
- Capitalised software
- Cash and cash equivalents
- Contingent liability
- Current asset
- Current liability
- Debt
- Equity
- Goodwill
- Intangible asset
- Lease liability
- Liability
- Net debt
- Non-current asset
- Non-current liability
- Off-balance-sheet
- Prepaid expense
- Property, plant and equipment
- Provision
- Restricted cash
- Retained earnings
- Right-of-use asset
- Share capital
- Tangible book value
- Treasury stock
- Working capital
Cash flow & liquidity
36 entries- Burn rate
- Capital expenditure
- Cash burn
- Cash conversion
- Cash conversion cycle
- Cash flow
- Cash forecast
- Cash inflow
- Cash outflow
- Cash pooling
- Cash sweep
- Collections
- Days payable outstanding
- Days sales outstanding
- Disbursement
- Dividend
- Financing cash flow
- Free cash flow
- Growth capex
- Intercompany loan
- Investing cash flow
- Levered free cash flow
- Liquidity
- Liquidity buffer
- Maintenance capex
- Net burn
- Operating cash flow
- Operating expenditure
- Runway
- Share buyback
- Thirteen-week cash flow
- Treasury
- Treasury management system
- Undrawn facility
- Unlevered free cash flow
- Working-capital movement
Margins, break-even & unit economics
37 entries- Average revenue per user
- Blended CAC
- Break-even analysis
- Break-even point
- Contribution
- Contribution margin
- Contribution margin ratio
- Cost allocation
- Cost of acquisition
- Cost per unit
- Customer acquisition cost
- Direct cost
- Diseconomies of scale
- EBITDA margin
- Economic unit
- Fixed cost
- Fully burdened margin
- Fully loaded cost
- Gross margin
- Gross-margin-adjusted LTV
- Gross merchandise value
- Indirect cost
- Lifetime value
- LTV to CAC ratio
- Margin
- Margin compression
- Margin expansion
- Negative gross margin
- Net merchandise value
- Operating leverage
- Paid CAC
- Revenue per unit
- Semi-variable cost
- Take rate
- Unit contribution
- Unit economics
- Variable cost
Financial ratios & operating efficiency
32 entries- Asset turnover
- Capacity utilisation
- Cash conversion ratio
- Cash ratio
- Cost-income ratio
- Current ratio
- Cycle time
- Debt service coverage ratio
- Debt-to-EBITDA
- Debt-to-equity ratio
- Defect rate
- Dividend payout ratio
- DuPont analysis
- Fixed-charge coverage ratio
- Interest coverage ratio
- Labour productivity
- Net debt to EBITDA
- Operating expense ratio
- Payables turnover
- Profit per employee
- Quick ratio
- Receivables turnover
- Retention ratio
- Return on assets
- Return on capital employed
- Return on equity
- Return on invested capital
- Return on investment
- Revenue per employee
- Scrap rate
- Total factor productivity
- Working-capital turnover
Budgets, forecasts & scenarios
39 entries- Activity-based budgeting
- Annual operating plan
- Assumption
- Assumption register
- Base case
- Bias
- Bottom-up forecast
- Budget
- Budget versus actual
- Contingency
- Cost centre
- Downside case
- Driver-based planning
- Favourable variance
- Forecast horizon
- Forecast versus actual
- Incremental budgeting
- Investment centre
- Key driver
- Latest estimate
- Management reserve
- Outlook
- Phasing
- Plan
- Profit centre
- Reforecast
- Rolling forecast
- Run-rate forecast
- Scenario
- Scenario planning
- Seasonality
- Sensitivity analysis
- Stress test
- Top-down forecast
- Unfavourable variance
- Upside case
- Variance analysis
- Worst case
- Zero-based budgeting
Financial models & model mechanics
43 entries- Accretion-dilution model
- Balance check
- Bridge
- Cap table model
- Cash flow model
- Circular reference
- Cohort model
- Comparable-company model
- Debt schedule
- Discounted cash-flow model
- Financial model
- Fixed-asset schedule
- Formula
- Hardcode
- Headcount model
- Iteration
- Leveraged buyout model
- Link
- Merger model
- Model architecture
- Model assumption
- Model audit
- Model check
- Model driver
- Model input
- Model logic
- Model output
- Model version
- Opening balance
- Operating model
- Precedent-transactions model
- Project-finance model
- Revenue model
- Roll-forward
- Scenario model
- Sensitivity table
- Sources and uses
- Spreadsheet risk
- Tax schedule
- Three-statement model
- Unit-economics model
- Waterfall
- Working-capital schedule
Valuation methods & enterprise value
47 entries- 409A valuation
- ARR multiple
- Asset-based valuation
- Berkus method
- Beta
- Comparable-company analysis
- Control premium
- Cost of debt
- Cost of equity
- Discount for lack of marketability
- Discount rate
- Discounted cash flow
- EBIT multiple
- EBITDA multiple
- Enterprise value
- Equity risk premium
- Equity value
- Exit multiple method
- Fair market value
- Fair value
- First Chicago method
- Fully diluted valuation
- Implied valuation
- Levered beta
- Liquidation value
- Market capitalisation
- Minority discount
- Multiple compression
- Multiple expansion
- Perpetuity growth method
- Post-money valuation
- Pre-money valuation
- Precedent-transactions analysis
- Price-to-book ratio
- Price-to-earnings ratio
- Price-to-sales ratio
- Replacement cost
- Revenue multiple
- Risk-free rate
- Scorecard valuation method
- Sum-of-the-parts
- Synergy
- Terminal value
- Unlevered beta
- Valuation
- Venture-capital method
- Weighted average cost of capital
Debt, credit & capital structure
59 entries- Acceleration
- Amortisation schedule
- Arrangement fee
- Asset-based lending
- Balloon payment
- Bond
- Bridge loan
- Bullet repayment
- Capital structure
- Collateral
- Commitment fee
- Convertible debt
- Coupon
- Covenant breach
- Covenant headroom
- Cross-default
- Debenture
- Debt capacity
- Debt financing
- Debt service
- Debt service reserve account
- Default
- Equity financing
- Event of default
- Factoring
- Financial covenant
- Fixed rate
- Floating rate
- Forbearance
- Gearing
- Grace period
- Guarantee
- Incurrence covenant
- Interest rate
- Invoice financing
- Leverage
- Loan-to-value
- Maintenance covenant
- Maturity date
- Mezzanine financing
- Note
- Original issue discount
- Personal guarantee
- Principal
- Reference rate
- Refinancing
- Restructuring
- Revolving credit facility
- Secured debt
- Security interest
- Senior debt
- Spread
- Subordinated debt
- Term loan
- Undrawn commitment
- Unsecured debt
- Venture debt
- Warrant coverage
- Working-capital facility
Accounting policy, GAAP & adjustments
39 entries- Accounting estimate
- Accounting judgement
- Accounting policy
- Accrual accounting
- Alternative performance measure
- Amortised cost
- Audit adjustment
- Capitalisation
- Cash-basis accounting
- Change in accounting estimate
- Change in accounting policy
- Constant currency
- Contingency
- Expected credit loss
- Expense recognition
- Fair value measurement
- Foreign-exchange gain or loss
- Functional currency
- Generally accepted accounting principles
- Going concern
- Historical cost
- Impairment test
- International Financial Reporting Standards
- Matching principle
- Measurement
- Normalisation
- Performance obligation
- Presentation currency
- Prior-period error
- Pro forma
- Provisioning
- Prudence
- Recognition
- Revenue recognition
- Substance over form
- Transaction price
- Transfer pricing
- US GAAP
- Variable consideration