Financial Statement Term Glossary Definitions

Cash and Cash Equivalents
Cash, or financial assets easily converted to cash, that a company possesses. Read More

Marketable Securities
Company investments that can easily be converted into cash. Read More

Accounts Receivable
The money owed to a company by its customers who have purchased products or services. Read More

Inventories
The value of products in storage a company intends to sell, or are to be used in the production of products to sell. Read More

Total Current Assets
Assets that are used during company daily operating activities. Read More

Net Property Plant Equipment
A company's fixed assets, such as buildings, machines, and equipment. Read More

Total Assets
A summation of all the assets a company owns. Read More

Total Current Liabilities
Company financial obligations it must fulfill within one year. Read More

Long Term Debt
Company debt that takes more than one year to pay off. Read More

Total Liabilities
A summation of all company obligations, both short and long term. Read More

Average Shares Outstanding
The count of the shares of ownership issued by a company. Read More

Market Price of Common Stock
The company stock price during the period reported. Read More

Total Stockholders Equity
The value of equity, or capital, all company shareholders own. Read More

Net Sales
Total company sales minus sales returns, refunds, or allowances. Read More

Cost of Goods Sold
The cost of creating and offering for sale the goods or services a company provides. Read More

Gross Profit
The amount of profit the company accumulated, minus the cost to produce and sell its products and services. Read More

Lease Payments
Contain the leased property of a company, totaling the sum of all lease payments. Read More

Operating Profit
Company profit that remains after subtracting all expenses associated with selling its products or services. Read More

Interest Expense
Commonly used to record costs or income generated from sources other than a company's operations. Read More

Net Earnings
The company profit remaining after all expenses are subtracted. Read More

Cash Dividends Per Share
The amount paid out per single share of ownership in a company. Read More

Tax Rate
The percentage of taxable company income. Read More

Cash Flow from Operations
The cash generated by the company from the sales of products and services. Read More

Avg Annual Current Maturities
The amount the company has paid on long term debt principal for the year. Read More

Capital Expenditures
Typically large expense items a company purchases that it will benefit from for more than a year. Read More

Depreciation and Amortization
Considered an expense, a cost that is spread out among company reporting periods from the purchase of a large asset. Read More

Accounts Payable
Represents the bills a company owes to its suppliers. Read More

Sales General and Administration
Company expenses resulting to the sale of goods and services, along with management expenses. Read More

Short Term Debt
Company debt due within one year. Read More

Unamortized Goodwill
The total estimated value of intangible company assets. Read More

Income Tax
The amount of total taxes the company owes from income generated. Read More

Earnings Before Income Taxes
Company profit recorded before income taxes are subtracted. Read More

Preferred Stock Value
The value of the total preferred stock issued by a company. Read More

Retained Earnings
Profit a company has left over after all expenses are paid and shareholders receive their portion, and reserved for future use. Read More

Stock dividends
Cash from company earnings paid directly to shareholders. Read More

Common Stock Value
The total value of all the common stock issued by a company. Read More

Operating Expenses
A summation of various expenses incurred during company operations. Read More