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An open class is permitted when outliers exist in the data.
Plowback Ratio
Also known as the retention rate, it refers to the portion of earnings that a company retains and reinvests in its operations rather than distributing as dividends.
Optimistic Assumptions
Assumptions made under the most favorable conditions, often used in forecasting or planning to predict the best-case scenario outcomes.
Pro Forma
A method of calculating financial results using hypothetical income and expenses, often used for planning or projective statements.
Financial Planning
The process of framing objectives, policies, procedures, budgets, and financial forecasts for a specific time frame.
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