Glossary of Analyst Research Report Terms

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Sales The total dollar amount collected for goods and services provided. See Revenue.
Sales to Inventory Ratio A ratio calculated by dividing annual net sales by inventory. The sales to inventory ratio is a gauge of how rapidly merchandise is being moved and the effect on the flow of funds into the business.
Sales to Net Working Capital Ratio A ratio calculated by dividing net sales by net working capital. This relationship may indicate whether a company is carrying more assets than necessary.
Securities and Exchange Commission (SEC) The agency of the U.S. government that regulates the U.S. securities markets.

Self-Regulatory Organization (SRO)

An entity that regulates its industry through the adoption and enforcement of rules governing the conduct of its members. FINRA is the largest SRO in the securities industry. Its mission is to bring integrity to the markets and confidence to investors.

Shareholders' Equity Calculated by subtracting the company's total assets from total liabilities.
Standard & Poor's 500 Index (or "the S&P 500") A market-value weighted index that tracks the performance of 500 widely held large-cap stocks in the industrial, transportation, utility, and financial sectors. It is often looked to by experienced investors as a measure of changes in the broad market.
Statement of Cash Flows A financial statement showing the inflow and outflow of cash during a specified period.
Statement of Shareholders' Equity A financial statement showing changes in shareholders' equity. This statement is useful for identifying reasons for changes in shareholders' claims on the assets of the company.
Stock An instrument that signifies equity ownership in a corporation, and represents a proportionate claim on a company's assets and profits.
Stock Dividend The payment of a dividend in the form of stock. This is sometimes done to conserve a company's cash position.