![]() |
|
Financial Terms | |
Dividends per share |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: payroll, investment, business, finance, financial, stock trading, inventory control, money, |
Definition of Dividends per shareDividends per shareAmount of cash paid to shareholders expressed as dollars per share. Dividends per sharedividends paid for the past 12 months divided by the number of common shares
Related Terms:capital stockOwnership shares issued by a business corporation. A business Accounting periodThe period of time for which financial statements are produced – see also financial year. Adjusted Cash Flow Provided by Continuing OperationsCash flow provided by operating American sharesSecurities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign Annual fund operating expensesFor investment companies, the management fee and "other expenses," Annual percentage rate (APR)The periodic rate times the number of periods in a year. For example, a 5% ![]() annual percentage rate (APR)Interest rate that is annualized using simple interest. Annual percentage yield (APY)The effective, or true, annual rate of return. The APY is the rate actually Annualized holding period returnThe annual rate of return that when compounded t times, would have Annuity PeriodThe time between each payment under an annuity. authorized share capitalMaximum number of shares that the company is permitted to issue, as specified in the firm’s articles of incorporation. Authorized sharesNumber of shares authorized for issuance by a firm's corporate charter. Authorized sharesThe number of shares of stock that the company is legally authorized to sell. Average Amortization PeriodThe average useful life of a company's collective amortizable asset base. Average Collection PeriodAverage number of days necessary to receive cash for the sale of ![]() Average collection period, or days' receivablesThe ratio of accounts receivables to sales, or the total BARRA's performance analysis (PERFAN)A method developed by BARRA, a consulting firm in basic earnings per share (EPS)This important ratio equals the net book value and book value per shareGenerally speaking, these terms Book value per shareThe ratio of stockholder equity to the average number of common shares. Book value Book Value per ShareThe book value of a company divided by the number of shares Capital market imperfections viewThe view that issuing debt is generally valuable but that the firm's cash flow from operating activities, or cash flow from profitThis equals the cash inflow from sales during the period minus the cash Cash flow from operationsA firm's net cash inflow resulting directly from its regular operations Cash flow per common shareCash flow from operations minus preferred stock dividends, divided by the Cash Flow Provided by Operating ActivitiesWith some exceptions, the cash effects of transactions ![]() CASH FLOWS FROM OPERATIONSA section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business. Commercial paperShort-term unsecured promissory notes issued by a corporation. The maturity of commercial paperShort-term unsecured notes issued by firms. Committee, AIMR Performance Presentation Standards Implementation CommitteeThe Association for Investment Management and Research (AIMR)'s performance Presentation Standards Implementation Common SharesAre equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends. Compounding periodThe length of the time period (for example, a quarter in the case of quarterly compounding periodthe time between each interest computation Credit periodThe length of time for which the customer is granted credit. Critical Growth PeriodsTimes in a company's history when growth is essential and without which survival of the business might be in jeopardy. degree of operating leveragea factor that indicates how a percentage change in sales, from the existing or current degree of operating leverage (DOL)percentage change in profits given a 1 percent change in sales. diluted earnings per share (EPS)This measure of earnings per share Direct paperCommercial paper sold directly by the issuer to investors. Discontinued operationA business segment that has been or is planned to be closed or sold off. Discontinued OperationsNet income and the gain or loss on disposal of a business segment whose assets and operations are clearly distinguishable from the other assets and operations of an entity. Discount periodThe period during which a customer can deduct the discount from the net amount of the bill Discounted payback period ruleAn investment decision rule in which the cash flows are discounted at an dispersionthe degree of variability or difference; it is measured DividendsAmounts paid to the owners of a company that represent a share of the income of the company. DividendsProfits paid out to shareholders by a corporation. Earnings per ShareA measure of the earnings generated by a company on a per Earnings per share (EPS)EPS, as it is called, is a company's profit divided by its number of outstanding earnings per share (EPS)See basic earnings per share and diluted earnings per share. Earnings per share of common stockHow much profit a company made on each share of common stock this year. Euro-commercial paperShort-term notes with maturities up to 360 days that are issued by companies in Evaluation periodThe time interval over which a money manager's performance is evaluated. Expected value of perfect informationThe expected value if the future uncertain outcomes could be known Extended Amortization PeriodAn amortization period that continues beyond a long-lived asset's economic useful life. Extended Amortization PeriodsAmortizing capitalized expenditures over estimated useful lives that are unduly optimistic. Extra or special dividendsA dividend that is paid in addition to a firm's "regular" quarterly dividend. Farm Improvement and Marketing Cooperatives Loans ActSee here FHA prepayment experienceThe percentage of loans in a pool of mortgages outstanding at the origination Full Credit PeriodThe period of trade credit given by a supplier to its customer. Fully diluted earnings per sharesEarnings per share expressed as if all outstanding convertible securities Funds From Operations (FFO)Used by real estate and other investment trusts to define the cash flow from Grace PeriodA specific period of time after a premium payment is due during which the policy owner may make a payment, and during which, the protection of the policy continues. The grace period usually ends in 30 days. Grace PeriodLength of time during which repayments of loan principal are excused. Usually occurs at the start of the loan period. Growing perpetuityA constant stream of cash flows without end that is expected to rise indefinitely. Holding periodLength of time that an individual holds a security. Holding period returnThe rate of return over a given period. HyperinflationExtremely high inflation. Income from Continuing OperationsAfter-tax net income before discontinued operations, Income statement (statement of operations)A statement showing the revenues, expenses, and income (the information content of dividendsDividend increases send good news about cash flow and earnings. Dividend cuts send bad news. Issued share capitalTotal amount of shares that are in issue. Related: outstanding shares. Issued sharesThe number of shares that the company has sold to the public. issued sharesshares that have been issued by the company. Management/closely held sharespercentage of shares held by persons closely related to a company, as Multiperiod immunizationA portfolio strategy in which a portfolio is created that will be capable of Net Cash after OperationsCash flow available for debt service—the payment of interest and principal on loans. Generally calculated as cash provided by operating activities before interest Net operating lossesLosses that a firm can take advantage of to reduce taxes. Net operating marginThe ratio of net operating income to net sales. Net periodThe period of time between the end of the discount period and the date payment is due. Neutral periodIn the Euromarket, a period over which Eurodollars are sold is said to be neutral if it does not Odd first or last periodFixed-income securities may be purchased on dates Open-market operationPurchase or sale of government securities by the monetary authorities to increase or Open-Market OperationsBuying or selling of bonds by the central bank. Open-market purchase operationA systematic program of repurchasing shares of stock in market operating activitiesIncludes all the sales and expense activities of a business. operating budgeta budget expressed in both units and dollars Operating cash flowEarnings before depreciation minus taxes. It measures the cash generated from operating cash flowSee cash flow from operating activities. Operating Cash FlowIncome available after the payment of taxes, plus the value of the Operating cycleThe average time intervening between the acquisition of materials or services and the final Operating EarningsA term frequently used to describe earnings after the removal of the Operating expenseAny expense associated with the general, sales, and administrative OPERATING EXPENSESThe total amount that was spent to run a company this year. Operating ExpensesThe amount of money the company must spend on overhead, distribution, taxes, underwriting the risk and servicing the policy. It is a factor in calculating premium rates. Operating exposureDegree to which exchange rate changes, in combination with price changes, will alter a Operating incomeThe net income of a business, less the impact of any financial activity, Operating IncomeA measure of results produced by the core operations of a firm. It is common Operating leaseShort-term, cancelable lease. A type of lease in which the period of contract is less than the Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |