Definitions



01

(M)

(Malaysia)

Abbreviation for 'Malaysia'

Source: N/A


02

(S)

(Singapore)

Abbreviation for 'Singapore'

Source: N/A


03

2B

2nd Board

Refers to companies listed on Bursa Malaysia with a minimum issued and paid-up share capital of at least RM40million.

Source: N/A


04

52W-HI

52 Week Closing Price High

52 Week Closing Price High

Source: N/A


05

52W-LO

52 Week Closing Price Low

52 Week Closing Price Low

Source: N/A


06

72

Rule of 72

A rule stating that in order to find the number of years required to double your money at a given interest rate, you divide the compound return into 72. The result is the approximate number of years that it will take for your investment to double.

For example, if you want to know how long it will take to double your money at 12% interest, divide 12 into 72 and you get six years.

Source: www.investopedia.com


07

Acct Recv

Accounts Receivable

If a company has receivables, this means it has made a sale but has yet to collect the money from the purchaser. Most companies operate by allowing some portion of their sales to be on credit.

Source: www.investopedia.com


08

ACE

ACE MARKET

ACE MARKET - revamp of MESDAQ Market as of 3 August 2009 - This new framework for listings and equity fund-raisings is aimed at allowing efficient access to capital and investments, as well as making Bursa Malaysia a more attractive platform for Malaysian and foreign companies.

Source: www.bursamalaysia.com


09

ACID TEST

Acid Test Ratio

Current Assets - Inventory / Current Liabilities

Source: Latest Company Audited Balance Sheet


10

AR

Accounts Receivable

If a company has receivables, this means it has made a sale but has yet to collect the money from the purchaser. Most companies operate by allowing some portion of their sales to be on credit.

Source: www.investopedia.com


11

AVG

Average

Abbreviation for 'average'

Source: N/A


12

B

Bonus Issue

An offer of free additional shares to existing shareholders. A company may decide to distribute further shares as an alternative to increasing the dividend payout.

New shares are issued to shareholders in proportion to their holdings. For example, the company may give one bonus share for every five shares held.

Source: www.investopedia.com


13

BALANCE FLOAT

Balance Float

[ (NOSH - Total Shares held by Top30 Shareholders) / NOSH ] * 100

Source: Latest Company Annual Report


14

Balance Sheet Equation

Balance Sheet Equation

Assets - Liabilities = Owners' Equity

See Owners' Equity (OE)

Source: N/A


15

Basic EPS

Basic Earnings Per Share

EPS computation based on the weighted average nosh:

Net Profit / Weighted Average NOSH

Source: P & L Statement


16

BD WTG

Board Weightage

Weightage of the company within the board e.g. how many % it makes up of the main board

Source: N/A


17

BD-SECT WTG

Board Sector Weightage

Weightage in % of the company within Bursa's 12 main sectors

Source: N/A


18

Bonds

Bonds

Bonds - A form of debt security issued by large corporations and governments to raise funds from investors to finance projects or business ventures. The bond issuer will pay the investor or bondholder a fixed rate of interest over the life of the bond in exchange for the use of the money. The principal amount of the loan is repaid at maturity.

Source: N/A


19

BPS

Borrowings per share

(Total Current Liabilities + Total Long Term Liabilities) / NOSH

Source: Latest Company Audited Balance Sheet


20

C

Closing Price

Abbreviation of 'closing price'

Source: N/A


21

C%VR

52W Price Volatility

This figure represents the stock price along its 52Week High & 52W Low volatility range.Stocks trading at a C%VR of between 0-10% represents stocks trading at their 52Week Highs Stocks trading at C%VR of 90-100 represents stocks trading at their 52Week Lows

Source: 52Week Daily Closing Prices


22

CAGR

Compound Annual Growth Rate

The year-over-year growth rate of an investment over a specified period of time. The compound annual growth rate is calculated by taking the nth root of the total percentage growth rate, where n is the number of years in the period being considered.

Source: www.investopedia.com


23

Cash & Sec ps

Cash & Securities Per Share

Cash & Securities / NOSH

Source: Latest Company Audited Balance Sheet


24

CASH / REV DAYS

CASH / REVENUE DAYS

(CASH / REVENUE) X 365

Source: Company Annual Report


25

CASH / TC DAYS

CASH / TOTAL COST DAYS

(CASH / (REVENUE - NET PROFIT)) X 365

Source: Company Annual Report


26

Cash Flow

Cash Flow Statement

Cash flows are classified into:

Operational cash flows: Cash received or expended as a result of the company's internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent.

Investment cash flows: Cash received from the sale of long-life assets, or spent on capital expenditure (investments, acquisitions and long-life assets).

Financing cash flows: Cash received from the issue of debt and equity, or paid out as dividends, share repurchases or debt repayments

Source: C101 lecture notes


27

CASH RATIO

Cash Ratio

Cash, Bank & Securities / Current Liabilities

Source: Latest Company Audited Balance Sheet


28

Cash Sec/Rev ps

Cash & Securities / Revenue Per Share

Cash & Securities per share / Revenue per share

Source: Latest Company Audited Balance Sheet and Profit & Loss Statements


29

CASH/NAV%

Cash / Net Asset Value %

(Cash / Total Shareholders Funds) x 100

Source: Audited Balance Sheet


30

CASH/R DAYS

Cash / Revenue in Days

(Cash / Revenue) x 365

Source: Audited Balance Sheet & Profit & Loss Statement


31

CASH/TL%

Cash / Total Liabilities %

(Cash / Total Liabilities) x 100

Source: Audited Balance Sheet


32

CE

Chief Executive

Chief Exeuctive Officer

Source: Latest Audited Annual Report


33

CHG

Change

Abbreviation for 'change'

Source: N/A


34

CHG PTS

Change Points

Abbreviation for 'change points'

Source: N/A


35

CI

Composite Index

Kuala Lumpur Composite Index an Index started in 1986, consisting of 30 main board companies. The Index is currently owned and maintained by Bursa Malaysia Bhd

Source: N/A


36

CI WTG

Composite Index Weightage

Closing Stock Price x NOSH / Total Market Value of CI

Source: N/A


37

CLS

Closing Price

The final price at which a security is traded on a given trading day. The closing price represents the most up-to-date valuation of a security until trading commences again on the next trading day.

Source: www.investopedia.com


38

CPS

Cash Per Share

Cash & Securities / NOSH

See Cash & Sec ps or Cash & Securities Per Share

Source: Latest Company Audited Balance Sheet


39

CREDIT DAYS OUTSTANDING

Credit Days Outstanding

(Total Trade Debtors / Total Sales) x 365

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


40

Creditors

Creditors

See Accounts Payables (AP)

Source: N/A


41

CU P/E or CU PE

Current P/E

Current Close Price / ( Audited FYE Earning (Net Profit)/Latest NOSH)

Source: Latest Annual Report


42

CURRENT

Current Ratio

Current Assets / Current Liabilities

Source: Latest Company Audited Profit & Loss Statement


43

CY

Calendar Year

Abbreviation for 'calendar year'

Source: N/A


44

CY P/E or CY PE

Calendar Year P/E

Calendar Year End Price / Financial Year End Earnings (Audited)

Source: Annual Report


45

CY Vol ('000)

Cumulative Calendar Year Volume represented in thousands

Cumulative Volume from 1st January till 31st December

Source: Daily Volume


46

Debentures

Debentures

Debentures - A form of unsecured bond. Debentures bear a fixed rate of interest and the capital sum is normally repayable within a fixed term.

Source: N/A


47

DEBT RATIO

Debt Ratio

Total Liabilities / Total Assets

Source: Latest Company Audited Balance Sheet


48

DIV PAYOUT%

Dividend Payout %

(Dividend per share / Net Profit per share) * 100

Source: Latest Company Audited Profit & Loss Statement


49

DPS

Dividends per share

Dividends / NOSH

Source: Latest Company Audited Profit & Loss Statement


50

Due-D Basic

Due Diligence Basic Version

Covers 10 indicators over 10 years, namely Financial Sustainability: (1) Net Profit, (2) Dividends, (3) Operating Cash Flow; Performance Changes: (4) Revenue Change, (5) Profit Change, (6) Operating Cash Flow Change; Cash Position Changes: (7) Cash/Net Worth %, (8) Cash/Total Cost in Days, (9) Cash/Revenue in Days, (10) Cash/Total Liabilities %.

Source: Audited Balance Sheet, Profit & Loss and Cash Flow Statements over the last 10 years


51

DY

Dividend Yield(%)

(Last Financial Dividend per share / Closing Price) x 100

The dividend yield of a stock shows the gross return which can be obtained if a stock is purchased at the closing price shown. It is important to note that dividends declared are sometimes paid very late - as much as six months after the declaration. This may render exact computations of return a little difficult.

Dividend yield is an important indicator for investors who invest for regular income. Dividends of Malaysian companies are generally low. The market average for the KLCI-100 is only one third of the ongoing time deposit rates for one year.

Source: Latest Company Audited Profit & Loss Statement


52

EARNINGS YIELD

Earnings-Over-Price

(Latest Audited EPS / Closing Price) * 100

Source: Latest Company Audited Profit & Loss Statement


53

EOY

End-of-year

Abbreviation for 'end of year'

Source: N/A


54

EPS

Earnings per share

Net Profit / NOSH

Source: Latest Company Audited Profit & Loss Statement


55

ESOS

Employee Share Option Scheme

A stock option granted to specified employees of a company. ESOS carry the right, but not the obligation, to buy a certain amount of shares in the company at a predetermined price. An employee stock option is slightly different from a regular exchange-traded option because it is not generally traded on an exchange, and there is no put component. Furthermore, employees typically must wait a specified vesting period before being allowed to exercise the option.

Source: www.investopedia.com


56

ET

EquitiesTracker

Abbreviation of 'EquitiesTracker'

Source: N/A


57

ETF

Exchange Traded Fund

Exchange Traded Fund Units - hybrid securities that trade on the SGX equities market. An ETF is a managed index fund whose units trade like ordinary shares. ETFs offer direct and convenient exposure to the performance of an index like the Straits Times Index.

Source: N/A


58

EY

Earnings Yield

See Earnings Yield

Source: N/A


59

FBMKLCI

FTSE Bursa Malaysia Kuala Lumpur Composite Index

Main Bursa Index - renamed FBMKLCI July 2009

Source: Bursa Malaysia


60

FBMSHA

FTSE Bursa Malaysia Shariah

Shariah Compliant FTSE Bursa Malaysia Index

Source: Bursa Malaysia


61

FCF

Free Cash Flow

Free Cash Flow = Cashflow from Operating Activities + Cashflow from Investing Activities

Source: Latest Company Audited Cashflow Statement


62

FD

Financial Director

Financial Director

Source: Latest Audited Annual Report


63

Financing Cash Flow

Cash Flow from Financing Activities

Financing Cash Flow: Cash received from the issue of debt and equity, or paid out as dividends, share repurchases or debt repayments.

Financing activities include the inflow of cash from investors such as banks and shareholders, as well as the outflow of cash to shareholders as dividends as the company generates income. Examples:
(+) Sale of the company's stock
(+) Borrowings - Proceeds from issuing short-term or long-term debt
(-) Payments of dividends
(-) Payments for repurchase of company shares
(-) Repayment of debt principal, including capital leases

Source: C101 lecture notes


64

FQA

Franchise Quality Analysis

Franchise Quality Analysis (FQA) is a proprietary method of scoring a company's business model or franchise over a period of time based on a number of indicators.

Source: N/A


65

FTSE

Financial Times and the London Stock Exchange

FTSE is an independent company jointly owned by The Financial Times and the London Stock Exchange. FTSE indices are used extensively by a range of investors such as consultants, asset owners, fund managers, investment banks, stock exchanges and brokers. The indices are used for purposes of investment analysis, performance measurement, asset allocation, portfolio hedging and creation of index tracking funds.

Source: www.ftse.com


66

FY

Financial Year End

Represents the specific date of a 12 month period of business trading. A company may choose any month during the year and may change their Year ending.

Source: Latest Annual Report


67

FY P/E

Financial Year P/E

Financial Year End Close / Audited Financial Year Earnings per share (EPS)

Source: Annual Audited Profit & Loss Statement


68

FYE

Financial Year End

Represents the specific date of a 12 month period of business trading. A company may choose any month during the year and may change their Year ending.

Source: Latest Annual Report


69

FYE CLS

Financial Year End Close Price

The Closing Price of the company as at their financial year end.

Source: N/A


70

GROSS MARGIN

Gross Margin per share

Gross Margin / NOSH

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


71

HILO VOLA%

High-Low Volatility in Percentage

HILO VOLA% is calculated as follows:
(Year's High Price - Year's Low Price)/Year's High Price x 100

Source: N/A


72

IEC

Independent Executive Chairman

Independent Executive Chairman

Source: Latest Audited Annual Report


73

IED

Independent Executive Director

Independent Executive Director

Source: Latest Audited Annual Report


74

INEC

Independent Non-Executive Chairman

Independent Non-Executive Chairman

Source: Latest Audited Annual Report


75

INT COVER

Interest Cover

Earnings before Interest / Interest

Source: Latest Company Audited Profit & Loss Statement


76

Investing Cash Flow

Cash Flow from Investing Activities

Investing Cash Flows:
Cash received from the sale of long-life assets, or spent on capital expenditure (investments, acquisitions and long-life assets).
Examples of Investing Activities are:
(-) Purchase of an asset (assets can be land, building, equipment, marketable securities, etc.)
(+) Sale of an asset
(+) Dividends received

Source: C101 lecture notes


77

KLCI

Kuala Lumpur Composite Index

The Kuala Lumpur Composite Index (KLCI) is a capitalization-weighted stock market index. Introduced in 1986, it is now known as the FTSE Bursa Malaysia KLCI. The enhancements to adopt FTSE Bursa Malaysia Index methodology were implemented on Monday, 6 July 2009. The FTSE Bursa Malaysia KLCI comprises the largest 30 companies listed on the Malaysian Main Market by full market capitalisation that meet the eligibility requirements of the FTSE Bursa Malaysia Index Ground Rules. The two main eligibility requirements stated in the FTSE Bursa Malaysia Index Ground Rules are the free float and liquidity requirements. It contains 30 companies from the Main Market with approximately 900 to 1000 listed companies. The index has a base value of 100 as of January 2, 1977.

Source: www.wikipedia.org


78

LEVERAGE

Leverage

Total Liabilities / Total Shareholders Funds

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


79

MA

Moving Average

An indicator frequently used in technical analysis showing the average value of a security's price over a set period.

Source: www.investopedia.com


80

MACD

Moving Average Convergence Divergence

A trend-following momentum indicator that shows the relationship between two moving averages of prices.

Source: www.investopedia.com


81

MARKET CAPITALISATION

Market Capitalisation

Closing Price x NOSH

Source: Latest Company Audited Balance Sheet


82

MB

Main Board

Refers to companies listed on Bursa Malaysia with a minimum issued and paid-up share capital of at least RM60million.

Source: N/A


83

MCR

Market Capitalisation Ratio

Closing Price / Net Worth per share

Source: Latest Company Audited Balance Sheet


84

MFR

Manufacturer

Abbreviation for 'manufacturer'

Source: N/A


85

MI

Minority Interest

A significant but non-controlling ownership of less than 50% of a company's voting shares by either an investor or another company.

A non-current liability that can be found on a parent company's balance sheet that represents the proportion of its subsidiaries owned by minority shareholders.

For example, if ABC Corp. owns 90% of XYZ inc, which is a $100 million company, on ABC Corp.'s balance sheet, there would be a $10 million liability in minority interest account to represent the 10% of XYZ Inc. that ABC Corp does not own.

Source: www.investopedia.com


86

MIV

Market Intrinsic Value

Closing Price / Total Asset per share

Source: Latest Company Audited Balance Sheet


87

MQ

Mesdaq

Refers to companies listed on Bursa Malaysia with a minimum issued and a minimum paid-up share capital of RM2million

Source: N/A


88

NAV

Net Asset Value

Net Asset Value - NAV - A mutual fund's price per share or exchange-traded fund's (ETF) per-share value. In both cases, the per-share dollar amount of the fund is calculated by dividing the total value of all the securities in its portfolio, less any liabilities, by the number of fund shares outstanding.

Source: www.investopedia.com


89

NED

Non-Executive Director

Non-Executive Director

Source: Latest Audited Annual Report


90

NET CURRENT ASSETS

Net Current Assets

Net Current Assets = Total Current Assets - Total Current Liabilities

Source: Company Audited Balance Sheet


91

NFCAPS

Net Free Current Assets Per Share

(Current Assets - Total Liability) / No of Shares

Source: Latest Audited Profit & Loss Statement


92

NTAPS

Net Tangible Asset per share

(Total Assets - Total Liabilities - Intangible Assets - Minority Interest) / NOSH

Source: Latest Company Audited Balance Sheet


93

NWPS

Net Worth per share

(Total Shareholder Funds) / NOSH

Source: Latest Company Audited Balance Sheet


94

OCF RATIO

Operating Cash Flow Ratio

Operating Cashflow / Current Liability

Source: Latest Company Audited Balance Sheet & Statement of Cash Flows


95

OCF TA

Operating Cash Flow / Total Assets

Operating Cash Flow / Total Assets

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


96

OCPS

Operating Cash Flow per share

Total Operating Cash Flow / NOSH

Source: Latest Company Audited Cash Flow Statement


97

Operating Cash Flow

Cash Flow from Operating Activities

Operating Cash Flow: Cash received or expended as a result of the company's internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent.

Cash Flow from Operating Activities include the production, sales and delivery of the company's product as well as collecting payment from its customers. Examples:

(+) Receipts from the sale of goods or services
(-) Payments to suppliers for goods and services
(-) Payments to employees
(-) Interest payments
(-) Income Taxes
Items which are added back to cash flows from operations generally include:(+) Depreciation (loss of tangible asset value over time)
(+) Deferred tax
(+) Amortization (loss of intangible asset value over time)

Source: C101 lecture notes


98

OPG

Operating

Abbreviation for 'operating'

Source: N/A


99

P

Private Placement

Raising of capital via private rather than public placement. The result is the sale of securities to a relatively small number of investors. Investors involved in private placements are usually large banks, mutual funds, insurance companies, and pension funds.

Source: www.investopedia.com


100

P/BPS

Price / Total Liabilities per share

Latest Closing Price / Total Liabilities per share

Source: Latest Company Audited Balance Sheet


101

P/E

Price-Over-Earnings

Closing Price / Latest Audited Earnings per Share

The purpose of dividing the price with the net earnings is to show if the price is influenced by changes in its net earnings.

The PE ratio generally shows in multiples or number of times the market is willing to pay for a stock. It can also be interpreted as the number of years it takes the company at the current level of profitability to fully earn back the market price being paid. Negative earnings will result in a negative PE, which is not meaningful. Lower PE ratios are preferred to higher numbers within the same comparable industry or sub sector or group of competitors. A PE ratio by itself does not mean much, it has to be compared over a historical time series.

The PE Ratio of stocks have a historical high and low. This is frequently referred to as the PE band. During very buoyant and depressed periods, new highs or new lows may be registered. Other than such extraneous conditions, the PE of a stock tends to trade within a normal high-low range.

Source: Latest Company Audited Profit & Loss Statement


102

P/NTAPS

Price / Net Tangible Asset Per Share

Closing Price / Net Tangible Asset per share

Net Tangible Asset per share = (Total Shareholder's Funds - Intangible Assets - Minority Interest) / NOSH

Source: Latest Company Audited Annual Balance Sheet


103

P/NW

Price / Net Worth

Closing Price / Total Shareholders Funds per share

Source: Latest Company Audited Balance Sheet


104

P/OC

Price Multiples of Operating Cash Flow

Closing Price / Operating Cash Flow per share

Source: Latest Company Audited Cash Flow Statement


105

P/OCF

Price / Operating Cash Flow

Closing Price / Operating Cash Flow per share

Source: Latest Company Audited Statement of Cash Flows


106

P/OCPS

Price/Operating Cash Flow Per Share

Closing Price / Operating Cash Flow per share

Source: Latest Company Audited Cash Flow Statement


107

P/REV

Price / Revenue

Closing Price / Revenue per share

Commonly known as Price / Sales

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


108

P/RPS

Price / Revenue per share

Latest Closing Price / Revenue per share

Source: Latest Company Audited Profit & Loss Statement


109

P/TA

Price / Total Assets

Closing Price / Total Assets per share

Source: Latest Company Audited Balance Sheet


110

PAR VALUE

Par Value

A nominal value used solely to determine the nominal value of a share

Note: The new Company Bill 2015 was passed by Parliament on April 28, 2016 where all companies are given 24 months to phase out and abolish the concept of par or nominal value of shares that were applied under the Companies Act 1965.

Equitiestracker.com retains the last reported par value of the company as it serves as a historical reference.

Source: Latest Company Audited Balance Sheet


111

PAT

Profit After Tax

Profit after tax is often associated with net profit or net income. In accounting, net profit is equal to the gross profit minus overheads minus interest payable plus/minus one off items for a given time period. PAT can be fully retained by a company to be used in the business. However dividend is paid to the share holders from this residue. Here is how you reach net profit on a P&L (Profit & Loss) Statement:

1.Gross profit = Sales revenue - cost of sales and other direct costs

2.Operating profit (EBIT, earnings before interest and taxes) = Gross profit - overheads and other indirect costs

3.Pretax Profit (EBT, earnings before taxes) = Operating profit - one off items and redundancy payments, staff restructuring - interest payable

4.Net profit (PAT) = Pre-tax profit - tax

5.Retained earnings = Profit after tax (PAT) - Dividends

Source: www.wikipedia.org


112

PATMI

Profit After Tax and Minority Interests

Abbreviation for 'Profit After Tax and Minority Interests'

See PAT and MI

Source: N/A


113

Payables

Payables

See Accounts Payables (AP). Also known as Creditors

Source: www.investopedia.com


114

Pro P/E

Prospective P/E

Closing Price / Estimated Prospective P/E

Source: Analyst Reports


115

PUC

Paid-Up Capital

The total amount of shareholder capital that has been paid in full by shareholders. Paid-up capital is essentially the portion of authorized stock that the company has issued and received payment for.

Source: www.investopedia.com


116

QUICK

Quick Ratio

(Current Assets - Stock) / Current Liabilities

Source: Latest Company Audited Balance Sheet


117

R-4Q P/E or Rolling 4Q P/E

Rolling 4 Quarter P/E

Current Closing Price / Cumulative 4Q or 4Segment Earnings

Source: Latest Quarterly Results


118

Recv

Receivables

Abbreviation for 'receivables'. Please also refer to Acct Recv or AR for further definitions.

Source: N/A


119

Recv Days

Receivable Days

A measure of the average time a company's customers take to pay for purchases, equal to accounts receivable divided by annual sales on credit times 365.

Source: Accounting Ratios & KPIs


120

Rev

Revenue

Revenue is also known as Sales or Turnover

Source: N/A


121

REV/TA

Revenue / Total Asset

Total Revenue / Total Assets

Revenue is also known as Sales or Turnover

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


122

Reverse Split

Reverse Stock Split

A reduction in the number of a corporation's shares outstanding that increases the par value of its stock or its earnings per share. The market value of the total number of shares (market capitalization) remains the same.

For example, a 1-for-2 reverse split means you get half as many shares, but at twice the price. It's usually a bad sign if a company is forced to reverse split - firms do it to make their stock look more valuable when, in fact, nothing has changed. A company may also do a reverse split to avoid being delisted.

See Split or Stock Split

Source: www.investopedia.com


123

RIGHTS

Rights Issue

A security giving stockholders entitlement to purchase new shares issued by the corporation at a predetermined price (normally less than the current market price) in proportion to the number of shares already owned. Rights are issued only for a short period of time, after which they expire.

Source: www.investopedia.com


124

Rights

Rights & Entitlements

Rights & Entitlements - new shares made available to existing shareholders for purchase, the number of shares being in proportion to the current holding. The new shares are often issued at a discount to the current price. A rights issue (renounceable) may be on-sold by an existing holder but an entitlement issue (non-renounceable) must be either taken up or allowed to lapse.

Source: www.premiumdata.net


125

ROE%

Return on Equity

Net Profit / Total Shareholders Funds x 100%

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


126

ROR%

Return on Revenue

Net Profit / Total Revenue x 100%

Source: Latest Company Audited Profit & Loss Statement


127

ROTA%

Return on Total Assets

Net Profit / Total Assets x 100%

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


128

RPS

Revenue per share

Total Revenue(Sales) / NOSH

Source: Latest Company Audited Profit & Loss Statement


129

(SPLIT)

Share Split

Also known as Stock Split

Source: Official Exchange Filings


130

Split

Stock Split or Forward Stock Split

A corporate action in which a company's existing shares are divided into multiple shares. Although the number of shares outstanding increases by a specific multiple, the total dollar value of the shares remains the same compared to pre-split amounts, because no real value has been added as a result of the split.

For example, in a 2-for-1 split, each stockholder receives an additional share for each share he or she holds.

One reason as to why stock splits are performed is that a company's share price has grown so high that to many investors, the shares are too expensive to buy in round lots.

For example, if a XYZ Corp.'s shares were worth $1,000 each, investors would need to purchase $100,000 in order to own 100 shares. If each share was worth $10, investors would only need to pay $1,000 to own 100 shares.

Also known as Share Split or Forward Share Split

Source: www.investopedia.com


131

STOCK SALES

Stock / Sales Ratio

Total Stocks / Revenue
Stocks is also known as Inventory

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet


132

SYAR WTG

Syariah Weightage

(Syariah Stock Price x NOSH) / Total Number of Syariah Shares

Source: N/A


133

TA

Total Assets

Total Assets = Current Assets + Long Term Assets

Source: N/A


134

TAPS

Total Assets per share

Total Assets / NOSH

Source: Latest Company Audited Balance Sheet


135

TC

Total Cost

Total Cost = (Revenue - Net Profit/Loss)
Also known as Total Expenses

Source: Audited Profit & Loss Statement


136

TL

Total Liabilities

Total Liabilities = Current Liabilities + Long Term Liabilities

Source: N/A


137

TRADING LIQUIDITY

Trading Liquidity (Calendar Year)

Total Cumulative Calendar Year Volume / [Year End Number of Shares Outstanding (NOSH)] x 100

Source: Daily Volume


138

V

Volume

Abbreviation for 'volume'
See Volume (VOL)

Source: N/A


139

VOL

Volume

The number of shares or contracts traded in a security or an entire market during a given period of time. It is simply the amount of shares that trade hands from sellers to buyers as a measure of activity. If a buyer of a stock purchases 100 shares from a seller, then the volume for that period increases by 100 shares based on that transaction.

Source: www.investopedia.com


140

Y-O-Y

Year Over Year

A method of evaluating two or more measured events to compare the results at one time period with those from another time period (or series of time periods), on an annualized basis. Year-over-year comparisons are a popular way to evaluate the performance of investments. Any measurable events that recur annually can be compared on a year-over-year basis - from annual performance, to quarterly performance, to daily performance.

Source: www.investopedia.com


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YTD

Year To Date

The period beginning January 1st of the current year up until today's date.

Source: www.investopedia.com