Examlex
In the context of a firm's statement of cash flows, operating activities include the purchase, sale, or investment in fixed assets, such as real estate, equipment, and buildings.
Earnings Variability
The fluctuation or volatility in a company's earnings over time, indicating the uncertainty and risk associated with the company's performance.
Goodwill
An intangible asset representing the value of a company's brand name, customer relationships, employee relations, and other factors not physically tangible.
Dupont Analysis
A financial analysis framework that breaks down a company's return on equity into three component parts—profitability, asset efficiency, and financial leverage—to assess its financial performance.
Common-Size Balance Sheets
Financial statements that present all items in percentage terms of the total assets for easy comparison.
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