Money a company owes its suppliers for goods and services already received but not yet paid for.
The gradual write-down of an intangible asset, or the schedule by which a loan's principal is repaid over time.
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time. It follows the accounting equation: Assets = Liabilities + Equity.
The accounting value of a company's assets minus its liabilities, sometimes expressed per share.
A financial statement tracking cash moving through operating, investing, and financing activities during a period.
A company's profit divided by the number of outstanding common shares. It is a key indicator of corporate profitability.
Earnings before interest, taxes, depreciation, and amortisation a rough proxy for operating cash generation.
A one-year period that companies and governments use for financial reporting and budgeting. It may or may not align with the calendar year.
The cash a company generates after accounting for cash outflows to support operations and maintain capital assets. It is a strong indicator of financial health.
The premium above fair value of net assets paid in an acquisition, carried on the balance sheet as an intangible.
Liquid assets divided by current liabilities, a strict test of a company's short-term solvency.
Current assets minus current liabilities, the cushion funding day-to-day operations.