Debt refers to money that a company or individual owes to another party. This can include loans from banks or other financial institutions, as well as bonds that have been issued to investors. Debt can also include accounts payable, which are obligations to pay for goods or services that have been received but not yet paid for.

Assets are resources that a company or individual owns, such as cash, property, equipment, and investments. These resources can be used to generate income or be sold to raise cash.

Liabilities are obligations that a company or individual owes to another party, such as loans, accounts payable, and taxes owed. These obligations must be paid in the future, and they can be short-term or long-term in nature.

Cash flow refers to the amount of cash coming in and going out of a business. Positive cash flow indicates that a business is generating more cash than it is spending, while negative cash flow indicates the opposite.

Profit is the difference between a company’s revenue and expenses. It is the amount of money that a company earns after all of its costs have been paid.

Equity represents the value of a company’s assets minus its liabilities. It is the portion of a company that is owned by its shareholders.

ROI (Return on Investment) is a measure of the profitability of an investment, calculated as the gain or loss from an investment divided by the cost of the investment.

EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) is a measure of a company’s profitability that excludes the effects of interest, taxes, depreciation, and amortization.

Revenue: The total amount of money that a company earns from its sales and other business activities. It represents the income generated by a company before deducting expenses.

Expenses: The costs incurred by a company in the course of its business operations. This can include things like cost of goods sold, labor costs, and overhead expenses.

Gross Margin: The difference between revenue and cost of goods sold, expressed as a percentage of revenue. It measures a company’s profitability before taking into account overhead expenses.

Net Income: A company’s total earnings, calculated by subtracting all expenses from revenue. It is also known as “net profit” or “bottom line.”

Working Capital: The difference between a company’s current assets and current liabilities. It measures a company’s ability to meet its short-term obligations.

Inventory: The goods and materials that a company holds for sale or to use in production. It is considered a current asset on a company’s balance sheet.

Depreciation: The allocation of an asset’s cost over its useful life. It is a non-cash expense that companies use to spread the cost of an asset over several years.

Amortization: Similar to depreciation, amortization is the process of spreading the cost of an intangible asset, such as a patent or trademark, over its useful life.

Return on Equity (ROE): A measure of a company’s profitability in relation to the amount of shareholder equity on its balance sheet. It is calculated as net income divided by shareholder equity.

Enterprise Value (EV): A measure of a company’s total value, including both its equity and debt. It is calculated as market capitalization plus debt and minority interest, minus cash and cash equivalents.