A certain volume of stock, assumed to be constant in that stock levels are not allowed to fall below this level. When the stock is valued, this proportion of the stock is valued at its original cost. This method is not normally acceptable for financial accounting purposes.
The value and quantities of stock in trade at the end of an accounting period, used in determining the cost of goods sold during that period.
Earnings yield is the ratio of the earnings per share of a company to the market price of the share, expressed as a percentage. It is an important metric for evaluating the profitability of a company relative to its share price.
Forward P/E is a valuation measure used by investors to gauge the price of a company's stock relative to its expected earnings per share over the next 12 months.
Fundamental analysis involves evaluating a company's financial statements, health, competitors, and markets to assess the intrinsic value of its stock. This method helps determine whether a stock is undervalued or overvalued.
A method of valuing units of stock or other assets based on the original cost incurred by the organization, charging the original cost against profits through various means such as FIFO or average cost, and reporting depreciation based on the original cost.
Inventory Valuation involves determining the monetary worth of raw materials, work-in-progress, and finished goods, as prescribed by specific accounting standards. It plays a critical role in both financial and management accounting.
Market value is a critical financial metric, reflecting the current price at which an asset or service can be bought or sold in a marketplace. It is widely used in trading and investing to determine the 'fair price' of a property, stock, or currency.
NIFO cost is a method of valuing units of raw material or finished goods issued from stock by using the next unit price at which a consignment will be received for pricing the issues.
A stock is considered overvalued when its current market price does not seem justified based on its earnings and growth potential, suggesting that it is likely to decrease in price.
The Price-Earnings (P/E) Ratio is a financial metric that measures a company's current share price relative to its per-share earnings. This ratio is widely used by investors and analysts to evaluate the valuation of a company's stock.
The P/E ratio is a measure of a company's current share price relative to its per-share earnings, often used by investors to assess a company's valuation.
An essential metric in fundamental analysis, the Price-Earnings Ratio (P/E Ratio) compares a company's current share price to its per-share earnings, helping investors determine whether a stock is under or overvalued.
The Price/Book Ratio is a financial metric used to evaluate if a stock is undervalued or overvalued by comparing the stock's market price to its book value per share.
Stock valuation is the process of determining the intrinsic value of a company's stock, which helps investors make informed decisions about buying, selling, or holding shares.
Stocktaking is the process of counting and evaluating stock-in-trade, typically carried out at an organization's year end to value the total stock for final accounting purposes.
Taking inventory involves the physical counting and valuation of stock in trade. Typically performed at year-end, it can also be conducted more frequently or at different times.
The unexpensed portion of the amount by which the price paid for a security exceeded its par value with bonds or preferred stock, or its market value with common stock.
