Goodwill
The premium above fair value of net assets paid in an acquisition, carried on the balance sheet as an intangible.
The premium above fair value of net assets paid in an acquisition, carried on the balance sheet as an intangible.
Money a company owes its suppliers for goods and services already received but not yet paid for.
AmortizationThe gradual write-down of an intangible asset, or the schedule by which a loan's principal is repaid over time.
Balance SheetA 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.
Book ValueThe accounting value of a company's assets minus its liabilities, sometimes expressed per share.
Cash Flow StatementA financial statement tracking cash moving through operating, investing, and financing activities during a period.
Earnings Per Share (EPS)A company's profit divided by the number of outstanding common shares. It is a key indicator of corporate profitability.