Lexicon
Search or browse A–Z for clear definitions of financial, spreadsheet, and business terms—written for confident modeling and analysis in Excel and Google Sheets.
Prefer long reads? Start with Google Sheets guides or finance playbooks.
177 terms in A–Z sections.
0–9
A
Accounting
Explore accounting principles, examples, ethics, and more for better financial understanding and decision-making.
Accounts Payable
Optimize your accounts payable processes: streamline, prevent errors, and boost efficiency with our expert insights.
Accounts Receivable
Optimize your accounts receivable for financial health with expert tips on management, compliance, and technology integration.
Actuals
Learn how actuals in finance provide accurate and reliable data for informed decisions, budgeting, and performance evaluation.
Advisory Shares
Discover how Advisory Shares can attract top talent and align interests. Explore structuring and legal impacts of using equity incentives.
Amortization
Learn about Amortization, the process of spreading out the cost of an asset over time, its types, methods, formulas, and more.
AOV
Optimize your e-commerce revenue by understanding AOV (Average Order Value). Learn how to increase it and identify growth opportunities.
APR
Learn how APR affects your borrowing costs, compare loans, and make smarter financial decisions with this essential information.
ARPU
Learn how to calculate ARPU (Average Revenue Per User). Measure the average revenue generated per user or customer for your business.
ARR
ARR (Annual Recurring Revenue) is a key metric for subscription-based businesses, measuring expected annual revenue from current subscribers.
Assets
Learn the definition, types, valuation, and importance of assets. Explore how assets are used to generate revenue and secure financing.
Assumptions
Explore the pivotal role of assumptions in finance, from forecasting to risk assessment, and make informed financial choices.
B
Balance Sheet
Discover what a balance sheet is, how to analyze it, and its importance in evaluating a company's financial position.
Budget
Discover how to take control of your finances, achieve goals, and secure your future with effective budgeting strategies.
Budget Forecasting
Learn how Budget Forecasting helps manage cash flow, plan for growth, and make smarter financial decisions for your business.
Budget Variance Analysis
Learn how Budget Variance Analysis tracks financial performance, identify discrepancies, and improve decision-making for business outcomes.
Budgeting
Learn to take control of your finances through effective budgeting. Achieve your financial goals with expert tips and practical examples.
Burn Rate
Discover how to calculate, manage, and optimize your business's burn rate for the financial success of your business.
Business Life Cycle
Understand the Business Life Cycle to navigate growth, tackle challenges, and make smarter decisions at each stage of your business.
Business Model
Discover the essential elements, importance, and evolution of a successful business model. Navigate challenges and drive growth.
Business Plan
Discover how you can craft a winning business plan, captivate investors, and pave your path to success with expert insights.
C
CapEx
Learn about CapEx, the funds companies invest in long-term assets, including calculation, types, and importance for growth and success.
Capital Budgeting
Learn how Capital Budgeting helps businesses make smart investment decisions, evaluate risks, and maximize returns for long-term success.
Capital Call
Learn how to manage capital calls with insights on their impact, financial implications, and best practices for fund managers and investors.
Capitalization Table
Demystify the complexities of a capitalization table (cap table) with insights into equity, ownership, and financial clarity.
Carried Interest
Discover how Carried Interest drives fund manager compensation and impacts investments with tax implications and legal considerations.
Cash Flow
Understand cash flow, its importance, types, formulas, analysis, and how to assess a company's financial health to make informed decisions.
Cash Flow Analysis
Discover strategies for effective Cash Flow Analysis. Track, analyze, and optimize your business's cash flow dynamics for financial success.
Cash Ratio
Explore the significance of cash ratio in financial analysis. Learn to interpret, analyze, and optimize cash ratio effectively.
Churn Rate
Learn how to calculate and reduce churn rate, the metric of the rate at which customers leave a business, to improve your company's success.
COGS
Learn about COGS (Cost of Goods Sold), how to calculate it, why it's important, and how it can help businesses make informed decisions.
Cohort
Explore the power of cohort analysis to transform data into actionable insights and drive growth for your business.
Cohort Analysis
Discover the power of cohort analysis to enhance decision-making and customer engagement. Explore examples, best practices, and more.
Comparative Analysis
Explore the power of comparative analysis across industries. Gain insights, overcome challenges, and make informed decisions.
Compound Interest
Discover the power of compound interest: grow wealth, pay off loans, and secure your financial future with our in-depth resource.
Contribution Margin
Discover how to leverage Contribution Margin for better financial decisions and profitability. Explore examples and strategies.
Conversion Price
Discover the intricacies of conversion price, its impact on investments, and strategies for effective management.
Conversion Ratio
Optimize your website's conversion ratio by understanding and improving the percentage of visitors who complete a desired action.
Cost of Capital
Discover how to navigate financial decisions using the cost of capital. Make informed choices in investments and financing.
Cost of Debt
Discover how to understand, calculate, and manage the cost of debt effectively for smarter financial decisions.
Cost of Equity
Discover how to calculate, apply, and leverage the cost of equity for smarter financial and business decision-making.
Cost-Volume-Profit (CVP) Analysis
Understand Cost Volume Profit Analysis to make smarter pricing, production, and cost decisions that boost profitability and growth.
Credit Analysis
Learn effective strategies for navigating the complexities of credit analysis and how to assess credit risk for informed financial decisions.
Current Liabilities
Discover how to manage, analyze, and navigate the world of current liabilities for the financial success of your business.
Current Ratio
Gain insights into financial health with the Current Ratio. Learn its significance, calculations, and strategies for improvement.
D
DAU
Enhance user engagement and growth by understanding the significance of DAU metrics and their impact on your online presence.
DCF
Discover how to analyze investments, project cash flows, assess risk, and make confident financial decisions with DCF analysis.
Deal Sheet
Craft flawless deal sheets: Learn components, avoid pitfalls, and ensure effective communication in transactions.
Debit
Discover the essential role of debit in finance, from transactions to security, and make confident financial decisions today.
Debt Ratio
Discover how to analyze and interpret debt ratio for informed financial decisions, and its importance in assessing financial health and risk.
Debt-to-Equity Ratio
Understand Debt-to-Equity Ratio (D/E), a key financial metric that measures a company's leverage and risk profile, and how to calculate it.
Depreciation
Understand depreciation, an accounting concept allowing businesses to spread asset costs over time and reflect their value on balance sheets.
Dynasty Trust
Discover the benefits of a Dynasty Trust - reduce estate taxes, protect assets, and provide for your family's long-term financial security.
E
E-Commerce
Discover how to thrive in e-commerce with essential insights into online selling, marketing, and operations.
EBIDA
Learn how to calculate and use EBIDA, a financial measure that helps assess a company's operating performance and ability to generate cash.
EBITA
Explore EBITA's calculation, significance, and applications for informed financial analysis and decision-making.
EBITDA
Learn about EBITDA - a key financial metric that measures a company's profitability by analyzing its operational efficiency.
Efficiency Ratio
Enhance your business performance with efficiency ratio insights. Optimize operations, boost profitability, and stay competitive.
Efficiency Ratios
Discover how to improve efficiency ratios and gain insights into financial health for better business performance and operational efficiency.
EPS
Discover how to analyze and utilize Earnings Per Share (EPS) for informed investment decisions and company evaluations.
Equity
Learn about Equity, the value of ownership in a company or property, calculated as assets minus liabilities.
ERP
Explore the latest trends and best practices in ERP, transforming your business operations for efficiency and success.
EV/EBIT
Learn how to use EV/EBIT, a ratio measuring a company's value relative to earnings, in financial analysis for better investment decisions.
Expenses
Learn about expenses, the costs incurred by individuals or businesses on goods or services. Discover their types, examples, and importance.
F
Factor Market
Explore the dynamics of the factor market, from production factors to income distribution, and understand how it shapes our economy.
FAVR
Learn about FAVR, the fixed and variable rate allowance reimbursement system for employee-owned vehicles used for business purposes.
FF&E
Discover how FF&E impacts design and functionality across various industries, and learn how to choose the right pieces.
Financial Analysis
Discover expert techniques and insights for effective financial analysis, empowering informed decision-making.
Financial Health
Learn to improve your business's financial health with practical strategies and insights. Boost stability and growth today!
Financial Model
Learn how to build and use a financial model to forecast, assess risks, and make data-driven business decisions.
Financial Plan
Craft a solid financial plan for your future, achieve your goals, and secure financial well-being with expert insights.
Financial Planning
Discover expert strategies and principles for financial planning. Maximize growth, manage risks, and secure your financial future.
Financial Ratios
Learn how to navigate financial ratios, make informed decisions, assess risks, and spot growth opportunities in finance.
Financial Statement
Learn about the purpose, components, and significance of financial statements to make informed business and financial decisions.
Fiscal Year
Learn how a Fiscal Year works, its benefits, and how to choose the right one for your business to streamline finances and planning.
Fixed Cost
Explore the significance of fixed costs in business and discover how to manage them effectively for financial stability.
Flotation Costs
Discover how to minimize flotation costs for smarter financial decisions. Understand, calculate, and mitigate flotation costs effectively.
FP&A
Discover the essential strategies and tools for effective FP&A, ensuring sound financial decisions and business success.
Fund of Funds
Explore how Fund of Funds offer diversification, access to expert management, and various investment strategies.
G
Gantt Chart
Learn to create, use, and benefit from Gantt charts in project management. Streamline tasks, track progress, and succeed with Gantt charts.
General Partner
Discover what a General Partner is with responsibilities, financial aspects, and essential skills in investment and business partnerships.
Gross Margin
Gross margin is a profitability metric used to measure a company's operating efficiency by subtracting direct production costs from revenue.
Gross Profit
Learn to maximize gross profit: Understand its importance, calculate it, and boost your business's financial health today.
Gross Revenue
Explore strategies, challenges, and importance of gross revenue in business growth. Maximize your revenue potential today.
H
I
IGR
Discover how to leverage IGR (Internal Growth Rate) for sustainable business growth. Understand its importance and practical applications.
Income Statement
Learn how to analyze an income statement & evaluate a company's financial performance with the components, calculation methods & limitations.
Interest Coverage Ratio
Discover how to evaluate financial health with the Interest Coverage Ratio. Calculate, interpret, and apply ICR effectively.
Internal Rate of Return
Learn how to use Internal Rate of Return to evaluate investments, assess projects, and compare opportunities for financial decision-making.
Inventoriable Costs
Discover the ins and outs of Inventoriable Costs and its impact on profitability. Gain clarity on managing and optimizing inventory expenses.
Inventory
Discover essential strategies for effective inventory management, optimizing operations, and boosting profitability.
Inventory Turnover Ratio
Learn to calculate, interpret, and improve your inventory turnover ratio for efficient inventory management and business success.
Invoice
Learn how to create, manage, and streamline your Invoice process for smooth payments, better cash flow, and efficient business operations.
L
Liabilities
Discover how to understand, manage, and leverage liabilities for financial success. Explore types, strategies, and more!
Limited Partner
Discover how to become a Limited Partner, understand the role, types of partnerships, and weigh the benefits and risks for smarter investing.
Liquidation Preference
Discover how Liquidation Preference impacts investment deals, including different types and financial implications for startups and investors.
Liquidity Ratios
Explore liquidity ratios in financial analysis. Learn how to interpret and apply these key metrics effectively for informed decision-making.
Logo Retention
Learn how to achieve logo retention and create a memorable brand identity to increase brand awareness and build customer loyalty.
M
Margin of Safety
Understand Margin of Safety in investment. Learn how to apply this principle to manage risks, ensure reliability, and make informed decisions.
Marginal Analysis
Explore the power of marginal analysis for smarter decision-making in business, finance, and more. Make choices that count.
Marginal Benefit
Discover the art of maximizing gains and minimizing losses with Marginal Benefit. Empower your decision-making today.
Market Price
Explore the intricacies of market price, its factors, and strategies to make informed decisions in today's dynamic marketplace.
Market Research
Discover the essential steps to leverage market research for informed decision-making and business success.
MAU
Learn about Monthly Active Users (MAU), a key business metric to measure product engagement and growth. Calculate, analyze and optimize MAU.
MIRR
Discover how to leverage MIRR for precise investment analysis, insightful decision-making, and financial success.
Monte Carlo Simulation
Explore the power of Monte Carlo Simulation to navigate uncertainty across industries. Gain insights for confident decision-making.
MRR
What Monthly Recurring Revenue (MRR) is, how to calculate it, and why it's a critical business metric for businesses to track revenue growth.
N
NBV
Discover the secrets behind calculating and leveraging Net Book Value for smarter financial decisions and asset management.
Net Income
Learn about net income, a crucial measure of profitability in accounting and finance, its significance, formula, and components.
Net Margin
Enhance profitability with expert tips on optimizing net margin & avoiding common mistakes. Boost your business's financial success today.
Net Profit Margin
Learn to calculate, improve, and apply net profit margin for smarter business decisions and financial success.
Net Revenue
Discover how to understand, analyze, and optimize net revenue for business success with expert insights and strategies.
Non-Current Liabilities
Discover the significance of managing Non-Current Liabilities for financial stability and long-term growth.
O
Operating Cycle
Optimize your business's financial flow with practical strategies and KPIs for a shorter and more efficient operating cycle.
Operating Expenses
Operating expenses are essential costs to run a business, including rent, utilities, payroll, insurance, taxes, and other necessary expenses.
Operating Income
Explore the significance and calculation of operating income for financial analysis. Discover its impact on profitability and decision-making.
Overhead
Discover how to effectively manage overhead costs in your business for improved profitability and financial stability.
P
P&L
Learn how to assess your company's financial health with a P&L statement. Discover the components, formula, and importance of P&L.
Per Annum
Learn what per annum means in finance and business. Calculate annual rates, yields, returns, and salaries. Plan for your future wisely.
Performance Metrics
Discover how to leverage performance metrics for business success. Gain insights, make informed decisions, drive growth.
Period Costs
Discover the importance of period costs in business finances. Learn to manage expenses effectively for financial success.
Post-Money Valuation
Learn how Post-Money Valuation impacts funding, ownership, and financial decisions. Explore key factors and methods for accurate assessments.
PP&E
Discover essential insights on managing and accounting for PP&E assets. Optimize your business's financial health today!
Pre-Money Valuation
Explore how Pre-Money Valuation impacts investment deals, calculation methods, and factors influencing company worth before new capital.
Predictive Analytics
Discover the power of predictive analytics: Learn techniques, applications, and best practices for informed decision-making.
Private Debt
Discover how Private Debt works, its benefits, risks, and how it compares to other investments for both investors and businesses.
Private Equity
Discover private equity investing's nuances, strategies, risks & real-world insights in this informative overview.
Pro Rata
Discover how to fairly allocate resources with pro rata calculations. Explore methods, examples, and tools for equitable distribution.
Profit
Learn how to calculate, track, and maximize profit to drive your business success and ensure long-term financial health.
Profitability
Discover how to boost profitability in your business with expert strategies, metrics, and real-world examples.
Profitability Analysis
Learn how Profitability Analysis helps track profits, optimize costs, and make smarter decisions to boost your business’s financial health.
Profitability Ratios
Discover how to analyze, improve, and leverage profitability ratios for better financial insights and decision-making.
Proxy Fight
Gain insights into corporate governance through a proxy fight between shareholders and management over control of a publicly-traded company.
Q
Qualitative Analysis
Discover the essence of Qualitative Analysis: unraveling human behavior, extracting insights, and navigating complexities effectively.
Quantitative Analysis
Explore the essential techniques and applications of Quantitative Analysis for data-driven decision-making.
Quick Ratio
Discover expert insights on Quick Ratio and its significance, calculation, and strategies for financial analysis and decision-making.
R
Ratio Analysis
Discover the art of deciphering financial health through ratio analysis. Gain insights for better decisions.
Residual Value
Learn how to calculate residual value - a key concept in finance used to estimate an asset's worth at the end of its useful life.
Retained Earnings
Learn how Retained Earnings impact business growth, financial health, and shareholder value with key insights and practical tips.
Return on Investment (ROI)
Learn about ROI (Return on Investment), a financial metric used to measure the profitability of an investment, and how to calculate it.
Revenue
Learn about Revenue, the income from the sale of goods or services, its types, calculation, and strategies to maximize revenue for business.
Revenue Forecasting
Discover the steps and strategies for successful revenue forecasting, empowering your business to predict future income with confidence.
RFED
Discover what an RFED is, the services provided, and the risks associated with trading with one. Learn how to choose the right RFED for you.
Risk Assessment
Learn to assess, manage, and thrive in a world of uncertainty with our in-depth insights on risk assessment.
Risk Management
Discover effective strategies for risk management: identify, assess, and mitigate risks to navigate uncertainties successfully.
ROA
Discover Return on Assets (ROA) and how it guides financial decisions, from assessing profitability to optimizing business efficiency.
ROE
Discover how to analyze, interpret, and apply Return on Equity (ROE) data effectively for informed financial decisions.
Root Cause Analysis
Learn how to effectively use Root Cause Analysis to identify underlying issues, solve problems, and improve business processes.
Rule of 40
Discover how to assess a company's financial health using the Rule of 40. Gain insights into balancing growth and profitability.
Rule of 73
Learn how the Rule of 73 helps estimate investment growth and understand the power of compound interest for smarter financial decisions.
S
SaaS
Discover how to leverage the power of SaaS for business growth and efficiency. Expert insights, best practices, and strategies await.
Scenario Analysis
Explore Scenario Analysis: Learn how to navigate uncertainty, mitigate risks, and seize opportunities for informed decision-making.
Sell to Open
Explore the benefits and risks of selling to open options contracts, and discover how to leverage this strategy in options trading.
Sensitivity Analysis
Explore how Sensitivity Analysis clarifies complex decisions, manages risks, and optimizes outcomes in various fields.
Short Call
Discover the potential risks and rewards of a Short Call in options trading and strategies and examples to implement this profitable strategy.
Short Covering
Discover the importance of short covering in trading and investing. Manage risk, stabilize the market, and maximize profits with the strategy.
Solvency
Discover how to ensure financial stability through effective solvency management. Learn strategies, analysis, and more.
Solvency Ratios
Discover how to assess financial health using solvency ratios. Make informed decisions for stability and growth.
Sortino Ratio
Learn how to evaluate an investment's risk-adjusted return with the Sortino Ratio. Focus on downside risk with the useful performance measure.
Strategic Finance
Discover the keys to success in strategic finance – from risk management to ethical practices. Your path to financial prosperity begins here.
Strategic Planning
Discover essential strategies for successful strategic planning, from fundamentals to best practices. Boost your organization's success now!
SWOT Analysis
Learn how to conduct a SWOT analysis - a strategic planning tool that evaluates internal and external factors affecting an organization.
T
Taxes
Learn about taxes, different types of taxes, the taxation process, deductions and credits, tax planning strategies, and tax professionals.
TEV
Learn how to calculate Total Enterprise Valuation (TEV) and why it's a vital metric for investors and analysts to evaluate a company's worth.
Traunch
Learn how tranch works in finance, how it manages risk, and why it's crucial for investors seeking tailored investment opportunities.
Trend Analysis
Discover how to analyze trends effectively for informed decision-making in business, finance, and more with trend analysis techniques.
V
Variable Cost Ratio
Discover how to manage your variable cost ratio for improved financial performance. Understand, analyze, and optimize your business costs.
VAT
Discover how value-added tax (VAT) impacts businesses and consumers. Learn its importance, compliance, and practical applications.
VBO
Discover the significance of VBO in financial reporting and decision-making. Explore calculations and real-world implications.
Venture Capital (VC): Definition & How It Works
Discover how VC fuels innovation, drives growth, and transforms startups into success stories. Essential insights await.
W
Y
YOY
Learn what YOY (Year-over-year) means in financial analysis, how to calculate it, and its benefits and limitations for businesses.
YTD
Learn how to leverage Year-to-Date (YTD) analysis to track progress, make data-driven decisions, and achieve your goals effectively.
YTW
Understand downside risk in bond investing with Yield to Worst (YTW) - a calculation of the lowest yield if a bond is called early.