A seguir um glossário dos principais termos financeiros .
Beta (Beta)
Beta measures the volatility or risk of a security or a portfolio compared to the market as a whole.
Price/Earnings or P/E or PE (Preço/Lucro ou P/L ou PL)
The Price/Earnings ratio compares a company's current share price to its per-share earnings.
Price to Book (Preço/Valor Patrimonial)
The Price to Book ratio compares a company's market value to its book value.
Dividend Payout (Distribuição de Dividendos)
The Dividend Payout ratio is the percentage of earnings paid to shareholders in dividends.
Liquidity (Liquidez)
Liquidity refers to how quickly and easily an asset can be converted into cash.
Current Ratio (Índice de Liquidez Corrente)
The Current Ratio measures a company's ability to pay short-term obligations with its current assets.
Quick Ratio (Índice de Liquidez Seca)
The Quick Ratio measures a company's ability to meet short-term obligations with its most liquid assets.
Asset Management (Gestão de Ativos)
Asset Management involves managing a company's assets to maximize efficiency and returns.
Inventory Turnover (Rotação de Estoque)
Inventory Turnover measures how many times a company's inventory is sold and replaced over a period.
Receivables Turnover (Rotação de Contas a Receber)
Receivables Turnover measures how efficiently a company collects its accounts receivable.
Fixed Assets Turnover (Rotação de Ativos Fixos)
Fixed Assets Turnover measures how effectively a company uses its fixed assets to generate sales.
Debt Management (Gestão de Dívida)
Debt Management involves strategies to manage a company's debt to ensure it can meet its financial obligations.
LT Debt/Total Assets (Dívida de Longo Prazo/Ativos Totais)
The LT Debt/Total Assets ratio measures the proportion of a company's assets that are financed by long-term debt.
LT Debt/Shareholders' Equity (Dívida de Longo Prazo/Patrimônio Líquido)
The LT Debt/Shareholders' Equity ratio measures the proportion of long-term debt relative to shareholders' equity.
Interest Coverage After Tax (Cobertura de Juros Após Impostos)
Interest Coverage After Tax measures a company's ability to pay interest on its debt after taxes.
DuPont Analysis (Análise DuPont)
DuPont Analysis is a framework for analyzing fundamental performance popularized by the DuPont Corporation.
Net Profit Margin (Margem de Lucro Líquido)
Net Profit Margin measures how much of each dollar earned by the company is translated into profits.
Asset Turnover (Rotação de Ativos)
Asset Turnover measures the efficiency of a company's use of its assets in generating sales revenue.
Return on Equity or ROE (Retorno sobre o Patrimônio Líquido ou ROE)
Return on Equity measures a company's profitability by revealing how much profit a company generates with the money shareholders have invested.
Return on Assets or ROA (Retorno sobre Ativos ou ROA)
Return on Assets measures how efficiently a company's assets generate profit.
Earnings Before Interest and Taxes or EBIT (Lucro Antes de Juros e Impostos ou EBIT)
Earnings Before Interest and Taxes is a measure of a firm's profit that includes all expenses except interest and income tax expenses.
Earnings Before Interest, Taxes, Depreciation, and Amortization or EBITDA (Lucro Antes de Juros, Impostos, Depreciação e Amortização ou EBITDA)
EBITDA is a measure of a company's overall financial performance and is used as an alternative to net income.
Gross Profit Margin (Margem de Lucro Bruto)
Gross Profit Margin is the difference between revenue and cost of goods sold divided by revenue.
Operating Profit Margin (Margem Operacional de Lucro)
Operating Profit Margin measures the percentage of revenue left after paying for variable costs of production.
Debt to Equity Ratio (Relação Dívida/Patrimônio Líquido)
Debt to Equity Ratio indicates the relative proportion of shareholders' equity and debt used to finance a company's assets.
Market Capitalization or Market Cap (Capitalização de Mercado ou Market Cap)
Market Capitalization is the total market value of a company's outstanding shares of stock.
Free Cash Flow or FCF (Fluxo de Caixa Livre ou FCF)
Free Cash Flow is the cash generated by a company after accounting for cash outflows to support operations and maintain its capital assets.
Working Capital (Capital de Giro)
Working Capital is the difference between a company's current assets and current liabilities.
Capital Expenditures or CapEx (Despesas de Capital ou CapEx)
Capital Expenditures are funds used by a company to acquire, upgrade, and maintain physical assets such as property, industrial buildings, or equipment.
Equity Multiplier (Multiplicador de Capital Próprio)
Equity Multiplier is a measure of financial leverage, calculated as total assets divided by total equity.
Interest Expense (Despesa de Juros)
Interest Expense is the cost incurred by an entity for borrowed funds.
Revenue Growth Rate (Taxa de Crescimento de Receita)
Revenue Growth Rate is the rate at which a company's revenue increases or decreases over a period.
Cash Flow from Operations (Fluxo de Caixa das Operações)
Cash Flow from Operations is the amount of cash generated by the regular operating activities of a business.
Book Value per Share (Valor Patrimonial por Ação)
Book Value per Share is a measure used to indicate the per-share value of a company based on its equity available to common shareholders.
Dividend Yield (Rendimento de Dividendos)
Dividend Yield is a financial ratio that shows how much a company pays out in dividends each year relative to its stock price.
Payout Ratio (Índice de Distribuição)
Payout Ratio is the proportion of earnings paid out as dividends to shareholders, typically expressed as a percentage.
Price/Sales Ratio or P/S (Índice Preço/Vendas ou P/V)
Price/Sales Ratio is a valuation ratio that compares a company's stock price to its revenues.
Current Debt (Dívida de Curto Prazo)
Current Debt is the portion of a company's debt that is due within one year.
Long-term Debt (Dívida de Longo Prazo)
Long-term Debt is debt that is due in more than one year.
Net Debt (Dívida Líquida)
Net Debt is calculated as total debt minus cash and cash equivalents.
Operating Cash Flow (Fluxo de Caixa Operacional)
Operating Cash Flow is the cash generated from the normal operations of a business.
Retention Ratio (Índice de Retenção)
Retention Ratio is the proportion of earnings retained in the business after dividends have been paid out.
Earnings per Share or EPS (Lucro por Ação ou LPA)
Earnings per Share is the portion of a company's profit allocated to each outstanding share of common stock.
Price/Earnings to Growth Ratio or PEG (Índice Preço/Lucro em Relação ao Crescimento ou PEG)
Price/Earnings to Growth Ratio is a stock's price-to-earnings ratio divided by the growth rate of its earnings for a specified time period.
Return on Investment or ROI (Retorno sobre Investimento ou ROI)
Return on Investment measures the gain or loss generated on an investment relative to the amount of money invested.
Capital Structure (Estrutura de Capital)
Capital Structure is the particular combination of debt and equity used by a company to finance its overall operations and growth.
Debt Ratio (Índice de Endividamento)
Debt Ratio is a financial ratio that measures the extent of a company’s leverage.
Gross Revenue (Receita Bruta)
Gross Revenue is the total amount of revenue generated by a company before any deductions.
Net Revenue (Receita Líquida)
Net Revenue is the amount of revenue left after deducting sales returns, allowances, and discounts.
IPO (Oferta Pública Inicial)
IPO is the process by which a private company can go public by sale of its stocks to the general public.
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