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share

Security representing a share in the capital of a public company. This ensures the owner membership rights (the right to vote and the right to vote at the general meeting) and ownership (right to a share in the profit, share in capital increases or in the liquidation result).

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participation

Long-term capital-related interest in other companies, where the economic influence or similar purpose is in the foreground. The inventory is valued at cost price at most.

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stock Exchange

Regular market organized according to fixed customs. Depending on the traded goods, you speak z. B. from securities, securities, foreign exchange, commodity exchanges or derivatives exchanges (futures exchanges).

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Manager

Anglo-Saxon acronym for Chief Executive Officer, Chief Financial Officer, Chief Investment Officer and Chief Operating Officer, which together make up the Executive Board.

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EBIT

EBIT (Earnings before Interest and Taxes): Earnings before interest and tax. Ebita: Ebit before goodwill amortization. Ebitda (Earnings before Interest, Taxes, Depreciation and Amortization): Operating profit before interest, tax, depreciation and amortization. These three variants of the operating profit show the operational earning power better than the published net profit. Without operational reasons, this can vary widely depending on the accounting standard, the contribution of the financial result (interest as defined above) and the tax burden. Discontinued operations are usually eliminated from operating profit and included in net profit as a result of discontinued operations. On the other hand, extraordinary expenses for restructuring or value adjustments are taken into account if they are operational.

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Ebitda

EBIT (Earnings before Interest and Taxes): Earnings before interest and tax. Ebita: Ebit before goodwill amortization. Ebitda (Earnings before Interest, Taxes, Depreciation and Amortization): Operating profit before interest, tax, depreciation and amortization. These three variants of the operating profit show the operational earning power better than the published net profit. Without operational reasons, this can vary widely depending on the accounting standard, the contribution of the financial result (interest as defined above) and the tax burden. Discontinued operations are usually eliminated from operating profit and included in net profit as a result of discontinued operations. On the other hand, extraordinary expenses for restructuring or value adjustments are taken into account if they are operational.

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profit per stock

Key stock valuation metric calculated by dividing the company’s earnings by the number of shares outstanding. In accordance with IFRS, the result per share is calculated on the basis of the average number of outstanding shares during the year (excluding own shares).

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price-earnings ratio

Share price in relation to earned or expected earnings per dividend-bearing share. The stock valuation ratio indicates how many times earnings per share is included in the share price. P/E can be used to compare different stocks within an industry.

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the margin

1. The difference between a bank’s lending and borrowing rates (interest margin). 2. The difference between the offer price and the offer price of a security (bid-offer spread). 3. Cash margin (initial margin, variation margin) in futures or CDF (security margin). 4. Earnings (usually operational) in relation to sales (return on sales, RoS).

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Enterprise value

Calculated by adding net debt to market value or subtracting net cash from it, and is particularly important in the case of company takeovers.

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