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Return On Assets

A profitability ratio that relates net income to total assets. Return on assets (ROA) is a measure of profit per...

Regular Income

The earnings that could be obtained from an asset under optimal or normal business conditions. In other words, it is...

Riskless Rate

The rate of return on some risk-free asset. In practice, analysts use government bond rates as a proxy for the...

Preferred Stock Ratio

The proportion of preferred stock, at par, in a company's total capitalization, This ratio relates the par value of a...

Refinancing Position

In general, a refinancing position constitutes a new financing position that is taken rolling over the funds that have reached...

Reinvestment Position

In general, a reinvestment position constitutes a new investment position that is taken re-using/ re-deploying the funds freed up from...

SGR

It stands for sustainable growth rate; the rate at which a company can organically expand without having to change its...

Scaled Unexpected Earnings

The ratio of unexpected earnings (or earnings surprise) to the standard deviation of analysts' earnings forecasts. This ratio is used...

Small-Firm Effect

A hypothesis which maintains that the stock of small-capitalization firms tends to outperform the stock of larger ones. This means...

Average Shareholders’ Equity

The mean average of a firm's outstanding shareholder's equity over a number of averaging periods (usually five-month periods): In general,...