What Is Book Value Per Share (BVPS)? The book value per share (BVPS) is a ratio of the total asset value of a firm minus its liabilities divided by the number of outstanding common shares of stock. This metric shows the minimum value of a company’s equity and gauges a […]
Accounting
35 posts
Diluted EPS – What Is Diluted Earnings per Share? Diluted EPS is used to measure the residual net profits distributable per share if all the convertible securities of a company were exercised. The metric used to assess the quality of a company’s earnings per share (EPS) if all convertible securities […]
What Is an Allowance for Doubtful Accounts? An allowance for doubtful accounts is a contra asset account used to reduce receivables in an amount estimated by management to be uncollectible. It is a contra asset account because it decreases the amount of an asset, in this case, accounts receivable. The […]
What Are Accrued Expenses? Accrued expenses are liabilities a company needs to account for, but for which no invoice has yet been received and no payment has been made. An accrued expense, also known as an accrued liability, is an accounting concept. It refers to an expense that is recognized […]
What Is the Run Rate? The run rate is a company’s financial performance based on current financial data as a prediction of future performance. It is an extrapolation of current financial performance that assumes present conditions will persist. Sometimes, the term is used to refer to the average yearly dilution […]
TTM Meaning in Finance – Trailing Twelve Months TTM Meaning: In finance, TTM refers to the trailing twelve months of financial data starting with the current period and going back twelve consecutive months. Using trailing twelve-month (TTM) financial numbers is an efficient method of evaluating the most current financial data […]