Take another look at gearing

Article Abstract:

Gearing relates to a company's borrowings, and fixed charge cover is a key issue, according to Dresdner Kleinwort Benson, which notes that leases and loans have similarities in terms of fixed charges. Carpetright has 5 million pounds sterling net cash, according to its balance sheet, and rent accounted for 31 million pounds sterling in 1997. Drops in sales mean that suppliers' costs will fall, and staff costs can also be reduced. Rent costs do not fall when sales fall, but are fixed, and there is also a danger of rent rises at a rent review.

Financial Management, Finance, Corporations, Corporate finance

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A confusing tale of five types of profits

Article Abstract:

There are different ways of defining profits, and stockholders have most interest in earnings per share, but other measures help assess a company's performance. Gross profit is the total sales less payments to suppliers and other costs, while operating profit relates to companies' core activities. Interest on debt is taken into account for profit before tax, and profits can then be measured after tax. Retained profit is left from the previous year after stockholders' dividends have been paid.

Corporate Profits, Analysis, Profit

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Which earnings per share?

Article Abstract:

Calculating earnings per share has become more complex in recent years, and it can be hard to assess which is the 'right' version to use. These include the diluted earnings per share, adjusted earnings per share and the diluted basic and diluted adjusted versions.

Earnings per share, Corporate profits

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