Sales – Total revenue from the company’s core business.
Operating Profit (OP) – Profit before interest, depreciation, and tax.
Operating Profit Margin (OPM) – Operating profit as a percentage of sales.
EBITDA / EBIDT – Earnings before interest, depreciation, and taxes.
EBIT – Earnings before interest and taxes.
Profit Before Tax (PBT) – Profit earned before paying taxes.
Profit After Tax (PAT) – Net profit after all taxes.
Net Profit Margin (NPM) – Net profit as a percentage of sales.
Earnings Per Share (EPS) – Profit earned per share.
Other Income – Income from non-core activities like interest or rent.
Depreciation – Reduction in asset value booked as an expense.
Interest Cost – Financial charges paid on loans.
Extraordinary Items – One-time gains or losses.
Dividend – Profit distributed to shareholders.

Debt – Total borrowings (short-term + long-term).
Equity Capital – Total value of equity shares issued.
Preference Capital – Funds raised through preference shares.
Reserves – Accumulated profits retained in the company.
Secured Loans – Borrowings backed by collateral.
Unsecured Loans – Loans without collateral.
Total Assets – Combined value of everything the company owns.
Current Assets – Assets converted to cash within a year (cash, inventory, receivables).
Current Liabilities – Obligations payable within a year.
Working Capital – Current assets minus current liabilities.
Gross Block – Total cost of fixed assets before depreciation.
Accumulated Depreciation – Total depreciation recorded over time.
Net Block – Value of fixed assets after depreciation.
Capital Work in Progress (CWIP) – Money spent on assets under construction.
Investments – Company’s holdings in stocks, bonds, and deposits.
Inventory – Raw materials or finished goods available for sale.
Trade Receivables – Money customers owe to the company.
Trade Payables – Money the company owes to suppliers.
Contingent Liabilities – Possible future liabilities depending on events.
Lease Liabilities – Future payments due under lease agreements.
Cash Equivalents – Cash and highly liquid investments.
Advance From Customers – Money received before delivering goods.
Face Value – Nominal value of each share.

Cash From Operations – Cash generated from core business operations.
Free Cash Flow (FCF) – Cash left after operating cash minus capital expenditure.
Cash From Investing – Cash used for buying or selling assets/investments.
Cash From Financing – Cash raised or repaid through loans, equity, or dividends.
Net Cash Flow – Total increase or decrease in cash during the year.
Opening Cash Balance – Cash at the start of the year.
Closing Cash Balance – Cash at the end of the year.

Market Capitalization – Total valuation = share price × number of shares.
Price to Earnings (PE Ratio) – How expensive the stock is compared to its earnings.
Earnings Yield – Earnings as a percentage of the share price.
Price to Book Value (PBV) – Share price divided by book value per share.
Dividend Yield – Dividend as a percentage of share price.
Promoter Holding – Percentage of shares owned by promoters.
Pledged Shares – Promoter shares kept as loan collateral.
Public Holding – Shares owned by the general public.
FII Holding – Shares owned by foreign institutional investors.
DII Holding – Shares owned by domestic institutional investors.
Change in FII/DII Holding – Increase or decrease in institutional ownership.
Enterprise Value (EV) – Market cap + debt − cash.

Inventory Turnover Ratio – How quickly inventory is sold.
Asset Turnover Ratio – How efficiently assets generate revenue.
Financial Leverage – How much debt the company uses in its capital structure.
Quick Ratio – Ability to meet short-term obligations using liquid assets.
Debtor Days (DSO) – Days customers take to pay.
Days Inventory Outstanding (DIO) – Days inventory stays unsold.
Days Payable Outstanding (DPO) – Days the company takes to pay suppliers.
Cash Conversion Cycle (CCC) – Time taken to turn inventory into cash.