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Balance Sheet Equation

Assets - Liabilities = Owners' Equity

See Owners' Equity (OE)

Source: N/A
Company Options

Company Options - securities issued by a company, which bind it to issue shares to the option-holder at a certain price (and at a certain time) if the holder chooses to take up those shares.

See ESOS and Warrants

Earnings Before Interest & Taxes

An indicator of a company's profitability, calculated as revenue minus expenses, excluding tax and interest. EBIT is also referred to as "operating earnings", "operating profit" and "operating income", as you can re-arrange the formula to be calculated as follows:

EBIT = Revenue - Operating Expenses

Also known as Profit Before Interest & Taxes (PBIT), and equals Net Income with interest and taxes added back to it.

Number Of Shares Outstanding

Paid-Up Capital / Par Value

This figure is used to calculate all per share indices. NOSH Figures are as at the latest Quarterly Result Report.

See Ordinary Shares

Source: Latest Quarterly Statements
Operating Cash Flow Ratio

Operating Cashflow / Current Liability

Source: Latest Company Audited Balance Sheet & Statement of Cash Flows
Operating Cash Flow / Total Assets

Operating Cash Flow / Total Assets

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet
Operating Cash Flow per share

Total Operating Cash Flow / NOSH

Source: Latest Company Audited Cash Flow Statement
Owners' Equity

The portion of the balance sheet equation that represents the capital received from investors in exchange for stock (paid-up capital) and retained earnings. Owners' equity represents the equity stake currently held on the books by a firm's equity investors. It is calculated as a firm's total assets minus its total liabilities:

Total Assets - Total Liabilities = Owners' Equity

Also known as Shareholders' Equity or Stockholders' Equity or Book Value or Total Shareholders' Funds

Operating Cash Flow
Cash Flow from Operating Activities

Operating Cash Flow: Cash received or expended as a result of the company's internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent.

Cash Flow from Operating Activities include the production, sales and delivery of the company's product as well as collecting payment from its customers. Examples:
(+) Receipts from the sale of goods or services
(-) Payments to suppliers for goods and services
(-) Payments to employees
(-) Interest payments
(-) Income Taxes
Items which are added back to cash flows from operations generally include:
(+) Depreciation (loss of tangible asset value over time)
(+) Deferred tax
(+) Amortization (loss of intangible asset value over time)

Source: C101 lecture notes

Abbreviation for 'operating'

Source: N/A
Ordinary Shares

Ordinary Shares - equivalent to "Common Stock" in the U.S. - the most common form of share ownership. Ordinary shareholders are part-owners of a company. They have voting rights and are entitled to dividends out of company profits, although preference share-holders are always paid first. Ordinary shareholders also rank behind preference shareholders and secured creditors in claims to a company's remaining capital in the event of liquidation.

See NOSH and Preference Shares

Price Multiples of Operating Cash Flow

Closing Price / Operating Cash Flow per share

Source: Latest Company Audited Cash Flow Statement
Price / Operating Cash Flow

Closing Price / Operating Cash Flow per share

Source: Latest Company Audited Statement of Cash Flows
Pref Shrs
Preference Shares

Preference shares are treated in preference to ordinary shareholders in terms of dividend payments. Preference shares allow investors to enjoy the advantages of owning ordinary shares as well as being given fixed income ahead of ordinary shareholders.

Moreover, when a company is liquidated, any funds leftover for shareholders will go towards preference shareholders first before ordinary shareholders.

See Ordinary Shares

Source: Institute of Bankers Malaysia
Total Shareholders' Funds

Total Shareholders' Funds (TSF) is also known as Net Worth (NW), Owners' Equity (OE), Shareholders' Equity, Stockholders' Equity or Book Value (BV)

Total Assets - Total Liabilities - Minority Interest

Source: Latest Company Audited Balance Sheet

Warrants - Option-like securities that are traded on the equities market. Warrants are issued by approved financial institutions rather than granted by individuals operating through a derivatives exchange mechanism. They may be issued over company shares, indices, currencies or commodities. Generally-speaking, warrants have a much longer life-span than options.

See Company Options


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