Net Working Capital(순운전자본)
= Current Assets(유동자산) – Current Liabilities(유동부채)
Represents operating liquidity available to a business, organization
Considered a part of operating capital
EBIT
Earnings before interest and taxes
EBIT = operating income + Non-operating income
Operating income = Revenue – Operating expenses
operating expenses
DPS = dividends paid / number of shares in issue
The sum of declared dividends for every ordinary share issued.
PER = Stock Price / EPS
The PER of a stock (also called its "P/E", or simply "multiple") is a measure of the price paid for a share relative to the annual net income or profit earned by the firm per share.
I. Introduction
1. Purpose of the Project
The purpose of this our group was to analyze two similar hospitality companies by using tools learned in accounting class. Based on annual reports of two companies, our group members learned how the terms learned in class is actually used in the report. We hope to understand how certain variation affects accounting items and identify why certain does
Component of Shareholders’ Equity in a Corporation
Stock – Authorized, Issued, and Outstanding
Authorized shares
shares of stock that are available to issue per its corporate charter
Issued shares
shares of stock that have been offered and sold to shareholders
Outstanding shares
shares of stock that are owned by stockholders
Treasury shares
shares of