Financial Metrics

Tobin's Q
Tobin's Q is a ratio developed by Nobel laureate James Tobin to understand the relationship between the market value and replacement value of a firm's assets.
Tobin's Q Ratio
Tobin's Q Ratio, devised by US economic analyst James Tobin, measures the impact of intangible assets on business value by comparing the market value of a business to the replacement cost of its assets.
Total Revenue
Total revenue is the amount of revenue a firm receives from sales at varying levels of output.
Trading Profit
Trading Profit represents the profit of an organization before deductions for interest, directors' fees, auditors' remuneration, and other similar expenses. It is crucial for assessing the core operating efficiency of a business.
Turnover Ratio
The turnover ratio is a financial metric that evaluates the efficiency with which a company utilizes its assets to generate revenue. It is an important indicator of operational performance.
Unit Standard Operating Profit
Unit Standard Operating Profit represents the standard operating profit expressed as a rate per unit of production or sales, crucial for assessing profitability on a per-item basis.
Velocity of Money
The velocity of money refers to the frequency at which one unit of currency is used to purchase domestically-produced goods and services within a certain period. It is essential in understanding the health and efficiency of an economy.
Year-to-Date (YTD)
The accumulation of accounts from the start of the fiscal year to the latest available period. Sales, purchases, and profits for any current week or month may be displayed year-to-date.
Yield to Maturity (YTM)
Yield to Maturity (YTM), often referred to as Gross Redemption Yield, is a crucial financial metric for investors, reflecting the total return expected on a bond if held until it matures.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.