Glossary: Financial Management Report

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Accounts Receivable: Balance Sheet account. Amount owed to a business for goods or services purchased by its customers.

Borrowing Base Assets: Finance term. For purposes of the analyses contained on this site, Accounts Receivable; Inventory; and Property, Plant and Equipment (Net).

Capital Expenditures (Net): Balance Sheet-related account. Periodic (e.g., annual, monthly, etc.) amount spent by a business on Property, Plant and Equipment. (The amount is net of disposals of Property, Plant and Equipment owned by the business).

Cash Available for Debt Service: Finance term. Free Cash Flow, plus Total Interest Expense.

Common Shares Outstanding (Fully Diluted): Balance Sheet-related account. The number of common equity shares outstanding, plus the additional number of common shares that would be outstanding if the holders of securities with common stock rights or conversion rights (e.g., options, warrants, convertible debt, preferred stock, etc.) were to exercise their rights and/or convert their securities into common stock.

Cost of Goods Sold: Statement of Net Earnings account. The direct and indirect product costs associated with the Net Sales recognized in an accounting period.

Current Assets: Balance Sheet account classification. Assets that are expected to be converted into cash within one year. For purposes of the analyses contained on this site, Current Assets are: Cash; Accounts Receivable; Inventory; and Other Current Assets.

Current Liabilities: Balance Sheet account classification. Liabilities that are expected to be paid within one year. For purposes of the analyses contained on this site, Current Liabilities are: Line of Credit; Current Maturities; Other Current Obligations; Accounts Payable; Accrued Expenses; Taxes Payable; and Other Current Liabilities.

Current Maturities: Balance Sheet account. The amount of long term debt (Term Loan and Subordinated Debt) that is expected to be paid within one year.

Current Ratio: Finance statistic. Current Assets, divided by Current Liabilities.