Financial Valuation Glossary
Clear definitions, formulas, and DART / SEC filing lookups for key accounting metrics and valuation parameters.
The estimated present value of a stock based on fundamental accounting equity, sustainable profits, and cash generation capability.
The percentage discount of the current market price relative to its computed intrinsic fair value: (Fair Value - Price) / Fair Value * 100.
Total common stockholders equity divided by diluted shares outstanding.
Net income attributable to common shareholders divided by the weighted average diluted share count.
Net income divided by average stockholders equity, measuring capital deployment efficiency.
The blended average expected cost of funding operations via equity and after-tax debt.
Operating cash flow minus capital expenditures and working capital investments.
Current assets minus total liabilities and preferred stock, treating fixed assets as zero.
P/E ratio divided by annual EPS growth rate (PEG = PER / g). Adding dividend yield produces PEGY = PER / (g + yield).