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The main points in the body of the speech are:
Retention Ratio
The share of net income not disbursed as dividends to shareholders but rather reserved by the business for various uses.
Dividend Payout Ratio
The fraction of net income a firm pays to its shareholders in the form of dividends, compared to the portion reinvested in the business.
Percentage of Sales Approach
A method used in financial forecasting to estimate various elements of a financial statement as a percentage of forecasted sales.
Profit Margin
A financial metric that measures the amount of net income generated as a percentage of revenue, indicating how effectively a company can convert sales into net profits.
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