A year is the orbital period of a planetary body, for example, the Earth, moving in its orbit around the Sun. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by change in weather, the hours of daylight, and, consequently, vegetation and soil fertility. In temperate and subpolar regions around the planet, four seasons are generally recognized: spring, summer, autumn and winter. In tropical and subtropical regions, several geographical sectors do not present defined seasons; but in the seasonal tropics, the annual wet and dry seasons are recognized and tracked.
The price-earnings ratio, also known as P/E ratio, P/E, or PER, is the ratio of a company's share (stock) price to the company's earnings per share. The ratio is used for valuing companies and to find out whether they are overvalued or undervalued.
The national debt of the United States is the total debt, or unpaid borrowed funds, carried by the federal government of the United States, which is measured as the face value of the currently outstanding Treasury securities that have been issued by the Treasury and other federal government agencies. The terms "national deficit" and "national surplus" usually refer to the federal government budget balance from year to year, not the cumulative amount of debt. A deficit year increases the debt, while a surplus year decreases the debt as more money is received than spent.
In financial markets, stock valuation is the method of calculating theoretical values of companies and their stocks. The main use of these methods is to predict future market prices, or more generally, potential market prices, and thus to profit from price movement – stocks that are judged undervalued are bought, while stocks that are judged overvalued are sold, in the expectation that undervalued stocks will overall rise in value, while overvalued stocks will generally decrease in value.
Financial analysis refers to an assessment of the viability, stability, and profitability of a business, sub-business or project. It is performed by professionals who prepare reports using ratios and other techniques, that make use of information taken from financial statements and other reports. These reports are usually presented to top management as one of their bases in making business decisions. Financial analysis may determine if a business will:
Trailing Twelve Months (TTM) is a measurement of a company's financial performance used in finance. It is measured by using the income statements from a company's reports, to calculate the income for the twelve-month period immediately prior to the date of the report. This figure is calculated by analysts because quarterly and interim reports often show only income from the preceding 3, 6 or 9 months, not a full year. Because it does not represent a full year, this data can be skewed by seasonal trading patterns, such as higher sales over Christmas, giving a less accurate picture of a company's fiscal health.
The term annual percentage rate of charge (APR), corresponding sometimes to a nominal APR and sometimes to an effective APR (EAPR), is the interest rate for a whole year (annualized), rather than just a monthly fee/rate, as applied on a loan, mortgage loan, credit card, etc. It is a finance charge expressed as an annual rate. Those terms have formal, legal definitions in some countries or legal jurisdictions, but in the United States:
Year-to-date (YTD) is a period, starting from the beginning of the current year and continuing up to the present day.
In finance, a day count convention determines how interest accrues over time for a variety of investments, including bonds, notes, loans, mortgages, medium-term notes, swaps, and forward rate agreements (FRAs). This determines the number of days between two coupon payments, thus calculating the amount transferred on payment dates and also the accrued interest for dates between payments. The day count is also used to quantify periods of time when discounting a cash-flow to its present value. When a security such as a bond is sold between interest payment dates, the seller is eligible to some fraction of the coupon amount.
In finance, return is a profit on an investment. It comprises any change in value of the investment, and/or cash flows which the investor receives from the investment, such as interest payments or dividends. It may be measured either in absolute terms or as a percentage of the amount invested. The latter is also called the holding period return.
A fiscal year is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis, but generally do not require the reporting period to align with the calendar year. Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxation, such as income tax. Many annual government fees—such as Council rates, license fees, etc.—are also levied on a fiscal year basis, while others are charged on an anniversary basis.
Same-store sales is a business term that refers to the difference in revenue generated by a retail chain's existing outlets over a certain period, compared to an identical period in the past, usually in the previous year. By comparing sales data from existing outlets, the comparison is like-to-like, and avoids comparing data that are fundamentally incomparable. This financial and operational metric is expressed as a percentage.
In finance, volatility is the degree of variation of a trading price series over time, usually measured by the standard deviation of logarithmic returns.
Month-to-date (MTD) is a period starting at the beginning of the current calendar month and ending at the current date. Month-to-date is used in many contexts, mainly for recording results of an activity in the time between a date and the beginning of the current month.
Like for like (LFL) growth is a measure of growth in sales, adjusted for new or divested businesses. This is a widely used indicator of retailers' current trading performance. The adjustment is important in businesses that show a significant dynamic of expansion, disposals or closures. To compare sales figures from different periods is only meaningful, as a measure of the effectiveness of the sales function, when using the same basis for measurement.
The European recession is part of the Great Recession, which began inside the United States. The crisis spread to Europe rapidly and affected much of the region with several countries already in recession as of February 2009, and most others suffering marked economic setbacks. The global recession was first seen in Europe, as Ireland was the first country to fall in a recession from Q2-Q3 2007 – followed by temporary growth in Q4 2007 – and then a two-year-long recession.
Quarter-to-date (QTD) is a period starting at the beginning of the current quarter and ending at the current date. Quarter-to-date is used in many contexts, mainly for recording results of an activity in the time between a date and the beginning of either the calendar or fiscal quarter.
An accounting period, in bookkeeping, is the period with reference to which management accounts and financial statements are prepared.
A season is a division of the year based on changes in weather, ecology, and the number of daylight hours in a given region. In popular culture, seasons are often divided by calendar date irrespective of weather and other deciding factors. On Earth, seasons are the result of Earth's orbit around the Sun and Earth's axial tilt relative to the ecliptic plane. In temperate and polar regions, the seasons are marked by changes in the intensity of sunlight that reaches the Earth's surface, variations of which may cause animals to undergo hibernation or to migrate, and plants to be dormant. Various cultures define the number and nature of seasons based on regional variations, and as such there are a number of both modern and historical cultures whose number of seasons vary.
Annual growth rate (AGR) is the change in the value of a measurement over the period of a year.
