Examlex
Return on Assets
A profitability ratio that measures how effectively a company uses its assets to generate profit, calculated as net income divided by total assets.
Vertical Analysis
A financial analysis method that expresses each item in a financial statement as a percentage of a base amount to compare different years or companies.
Cost of Goods Sold
The immediate costs involved in making the products that a company sells, comprising both materials and labor.
Net Sales
The revenue generated from sales after deducting returns, allowances for damaged or missing goods, and discounts.
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