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Vertical Analysis definitions

컨트롤 버튼이 '내비게이션' 모드로 변경되었습니다.
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  • Vertical Analysis
    Financial statement evaluation method expressing each item as a percentage of a base amount within the same period.
  • Base Amount
    Reference figure used as the denominator in percentage calculations for financial statement analysis.
  • Income Statement
    Financial report summarizing revenues and expenses to show net income over a specific period.
  • Net Sales
    Total sales revenue after deducting returns, allowances, and discounts, serving as the base for income statement analysis.
  • Balance Sheet
    Financial statement presenting a company's assets, liabilities, and equity at a specific point in time.
  • Total Assets
    Sum of all resources owned by a company, used as a base for vertical analysis on the balance sheet.
  • Total Liabilities and Equity
    Combined value of obligations and owners' claims, equaling total assets on the balance sheet.
  • Cost of Goods Sold
    Direct costs attributable to the production of goods sold, often a major percentage of net sales.
  • Gross Profit
    Difference between net sales and cost of goods sold, representing earnings before operating expenses.
  • Operating Expenses
    Costs incurred through normal business operations, such as selling and administrative expenses.
  • Depreciation Expense
    Allocation of the cost of tangible assets over their useful lives, reducing taxable income.
  • Income from Operations
    Earnings generated from core business activities after deducting operating expenses from gross profit.
  • Interest Expense
    Cost incurred from borrowing funds, shown as a percentage of net sales in vertical analysis.
  • Income Tax Expense
    Amount owed to tax authorities based on taxable income, calculated as a percentage of net sales.
  • Net Income
    Final profit remaining after all expenses, taxes, and costs are deducted from total revenue.