Christine Craig, BSc (Hons), MBA
With a background in investment management, Christine is an experienced financial content specialist. Prior to working in marketing, she spent two decades investing money for institutions and funds for global banks such as UBS, Bank Of America, and Bank Of Brazil. Christine has invested in most asset classes, including equities, bonds, hedge funds, commodities, property, and cash. She has also studied more recent asset classes, such as cryptocurrency. She is also a risk/return optimization specialist, and has worked both with institutional and private banking clients, allowing her to write about financial matters from the perspective of her readers.
Written by Christine
Diluted Shares
Diluted shares occur when a company issues additional shares of stock, resulting in the current shares now representing a lower percentage of ownership.
Accounts Payable (AP)
Accounts payable are the short-term debts owed by a company to its creditors and suppliers for goods or services that have been received but not yet been paid for.
Industries and Sectors
Sectors and industries are used to sort and group segments of an economy. One is broader than the other, but the terms used depend on the classification system.
Accounts Receivable (AR)
Accounts receivable, or AR, represent money owed to a company for goods and services it has provided to customers but has not yet received payment for.
Cash and Cash Equivalents
Cash and cash equivalents (CCE) are assets that are immediately available as cash, meaning they can be converted into cash within fewer than 90 days.
Property, Plant, and Equipment (PP&E)
Property, plant, and equipment (PP&E) are a company’s physical assets that have a lifespan longer than one year and are not easily converted into cash.
Intangible Assets
Intangible assets are the non-physical resources that a company owns. Here is an overview, examples, and information on how to value intangibles.
Working Capital
Working capital is a measure of a company’s liquidity, specifically its short-term financial health and whether it has the cash on hand for normal business operations.
Types of Costs in Accounting
In accounting, costs are categorized to help analyze how well a business is generating profits from revenue. Here are the different types and how they're used.
Free Cash Flow per Share
Free cash flow shows how much cash a company has left after paying to run its core business and maintain its capital assets. FCF per share is this amount, per share.
Operating Expenditure (OpEx)
Operating expenditure (OpEx) accounts for the day-to-day expenses of a business. Here's a complete guide, including the formula and how it compares to CapEx.
Cost of Revenue
Cost of revenue represents the total cost of making and delivering a service or product. It’s normally used for service companies in place of the cost of goods sold (COGS).
Cost of Goods Sold (COGS)
The Cost of Goods Sold (COGS) is the cost required to produce the goods a company sells. Here is a detailed definition, formula, uses, and downsides.
Earnings Before Interest and Taxes (EBIT)
Earnings Before Interest and Taxes (EBIT) is a measure of a company’s earnings. Here are the uses and limitations of EBIT, as well as how to calculate it.