Fixed Costs

A cost that does not vary in line with changing sales or production volumes. Examples include rent, rates, staff costs, depreciation, etc.

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Current Liabilities

That portion of a company

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Cost of Goods Sold (COGS)

Total direct costs attributable to total sales made. COGS will include most, if not all, variable costs incorporating materials, labour, and direct production costs. Costs of materials are often calculated indirectly by subtracting closing stock...

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Cash Flow Statement

Shows the total cash generated or consumed by the business during the year. Within the annual accounts, along with the profit and loss and balance sheet, the cash flow statement is one of the three...

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Cash Flow

The total change in cash generated or consumed by a business over a given period of time. It is typically broken down into its main components of cash flows from operations (revenues, operating costs and...

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Capital Employed

The size of a business extracted from a company

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Capital Asset Pricing Model (CAPM)

Used to calculate the cost of capital for investments, or at least the equity component within it. CAPM is a theory that has been accepted and used for decades and its basic principle is that...

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Discount Rate

Rate of return that investors require. The discount rate, or cost of capital, reflects the rate of return that investors require if they are to invest in the type of project under consideration. It is...

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Dividend

How shareholders receive cash in return for their investment. A dividend is the way shareholders in a company receive a cash return from holding their investment. It is paid from after-tax profits and a company...

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Earnings

Profits left after deductions. Used inter-changeably with profits, earnings are measured at several different levels. On their own, they mean profits after all deductions, including tax, meaning they will either be distributed as dividends to...

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