Glossary of Analyst Research Report Terms

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Financial Statements Reports of a company's past financial performance and current financial position. The four primary financial statements are the balance sheet, income statement, statement of shareholder's equity, and the statement of cash flows.
Fiscal Year (FY) A 12-month period over which a company accounts for its financial operations. Many companies calculate their financial data over a 12-month period that does not start on January 1. For example, a company's fiscal year may start in April and end the following March. Not all companies use the same fiscal year.
Fixed Assets Long-term assets, such as manufacturing equipment, furniture, and real estate, held for business use and not expected to be converted to cash in the current or upcoming fiscal year.
Form 10-K The Securities and Exchange Commission (SEC) requires most publicly traded companies to file an annual report each year on Form 10-K. This report gives the preceding year's audited financial results and management's plans for the upcoming year. 10-K are public and you may obtain them online by accessing EDGAR, a service offered by the SEC. (www.sec.gov/edgar.shtml)
Form 10-Q The SEC requires most publicly traded companies to file certain pro forma financial information each quarter on Form 10-Q. 10-Q are public and you may obtain them online by accessing EDGAR, a service offered by the SEC. (www.sec.gov/edgar.shtml)
Float That portion of a company's total shares outstanding that can be bought and sold by the public. It is often expressed as a percentage of the total shares outstanding.
Fundamental Analysis A form of investment analysis that focuses on a company's financial statements, earnings, sales, and quality of management. Compare to Technical Analysis.
FY1, FY2 Specific fiscal periods for which a company's future earnings are forecasted. "FY" stands for "fiscal year." FY1 is the first upcoming year, FY2 the year following FY1.