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The athletic intelligence seen in the smart split-second responses of highly skilled tennis players best illustrates the value of
Ratio
An expression of the mathematical relationship between one quantity and another. The relationship may be expressed either as a percentage, a rate, or a simple proportion.
Horizontal Analysis
A financial analysis technique that evaluates changes in financial statement items over a series of accounting periods, showcasing trends and growth patterns.
Times Interest Earned
Measures a company’s ability to meet interest payments as they come due; computed by dividing the sum of net income, interest expense, and income tax expense by interest expense.
Income Statement
Financial statement that reports a company's financial performance over a specific accounting period, detailing revenues, expenses, and net income or loss.
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