BS: Balance Sheet / Bilan: A financial statement showing a company’s assets, liabilities, and equity at a specific point in time. Linguee | Learn More
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IS: Income Statement / Compte de résultat: Shows revenues, expenses, and profits over a period. Linguee | Learn More
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CFS: Cashflow Statement / Tableau de flux de trésorerie: Tracks cash inflows and outflows from operating, investing, and financing activities. Linguee | Learn More
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CF: Cash Flow / Flux de trésorerie: Net amount of cash received and disbursed during a period. Linguee | Learn More
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CFF: Cash flow from Financing / Flux de trésorerie de financement: Cash from issuing equity/debt or paying dividends/debt. Linguee | Learn More

CFI: Cash flow from Investing / Flux de trésorerie d’investissement: Cash from buying/selling assets or investments. Linguee | Learn More

CFO: Cash flow from Operations / Flux de trésorerie d’exploitation: Cash generated from core business activities. Linguee | Learn More

FCFE: Free Cash Flow to Equity / Flux de trésorerie disponible pour les actionnaires: Cash available to equity holders after expenses and reinvestments. Linguee | Learn More

FCFF: Free Cash Flow to the Firm / Flux de trésorerie disponible pour l’entreprise: Cash available to all capital providers. Linguee | Learn More

NCF: Net Cash Flow / Flux de trésorerie net: Total cash inflows minus outflows. Linguee | Learn More

CCC: Cash Conversion Cycle / Cycle de conversion de trésorerie: Time to convert inventory and receivables to cash. Linguee | Learn More

D/E: Debt-to-Equity / Ratio d’endettement: Ratio of total debt to shareholders’ equity. Linguee | Learn More

DOH: Days of Inventory / Jours d’inventaire: Average days to sell inventory. Linguee | Learn More

DOP: Days of Payables / Jours de paiement: Average days to pay suppliers. Linguee | Learn More

DSO: Days Sales Outstanding / Jours de ventes en attente: Average days to collect receivables. Linguee | Learn More

ICR: Interest Coverage Ratio / Ratio de couverture des intérêts: Ability to cover interest expenses with earnings. Linguee | Learn More

ROA: Return on Assets / Rendement sur actifs: Profitability relative to total assets. Linguee | Learn More

ROE: Return on Equity / Rendement sur le capital propre: Profitability relative to shareholders’ equity. Formula: ROE = Net Income / Shareholders’ Equity. Example: Net Income = $100,000, Equity = $500,000, ROE = 20%. Linguee | Learn More
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ROI: Return on Investment / Retour sur investissement: Profitability of an investment relative to its cost. Linguee | Learn More

TA Turnover: Total Asset Turnover / Rotation des actifs totaux: Revenue generated per dollar of assets. Linguee | Learn More

D: Market Value of Debt / Valeur marchande de la dette: Total market value of a company’s debt. Linguee | Learn More

EqV: Market Value of Equity / Valeur marchande des capitaux propres: Total market value of a company’s equity. Linguee | Learn More

EV: Enterprise Value / Valeur d’entreprise: Total value of a company, including debt and equity. Linguee | Learn More

ND: Net Debt / Dette nette: Total debt minus cash and equivalents. Linguee | Learn More

NIC: Net Invested Capital / Capital investi net: Total capital invested in a company. Linguee | Learn More

WACC: Weighted Average Cost of Capital / Coût moyen pondéré du capital: Average cost of a company’s capital sources. Formula: WACC = (E/V * Re) + (D/V * Rd * (1-T)). Example: Equity = $1M, Debt = $500K, Re = 10%, Rd = 5%, Tax Rate = 30%, WACC = 7.83%. Linguee | Learn More
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DPBP: Discount Payback Period / Période de récupération actualisée: Time to recover investment, discounted for time value. Linguee | Learn More

IRR: Internal Rate of Return / Taux de rendement interne: Discount rate making NPV zero. Linguee | Learn More

NPV: Net Present Value / Valeur actuelle nette: Present value of cash flows minus initial investment. Linguee | Learn More

PBP: Payback Period / Période de récupération: Time to recover initial investment. Linguee | Learn More

FV: Future Value / Valeur future: Value of an investment at a future date. Linguee | Learn More

PV: Present Value / Valeur actuelle: Current value of future cash flows. Linguee | Learn More

CAL: Capital Allocation Line / Ligne d’allocation de capital: Graph showing risk-return trade-off for portfolios. Linguee | Learn More

CAPM: Capital Asset Pricing Model / Modèle d’évaluation des actifs financiers: Model for expected return based on risk. Linguee | Learn More

MRP: Market Risk Premium / Prime de risque de marché: Excess return of market over risk-free rate. Linguee | Learn More

SML: Security Market Line / Ligne de marché des titres: Graph of CAPM showing expected return vs. risk. Linguee | Learn More

MM: Modigliani-Miller / Modigliani-Miller: Theory on capital structure irrelevance under assumptions. Linguee | Learn More

YTM: Yield to Maturity / Rendement à l’échéance: Total return anticipated on a bond held to maturity. Linguee | Learn More

ZCB: Zero Coupon Bond / Obligation à coupon zéro: Bond paying no interest, sold at a discount. Linguee | Learn More

COGS: Costs of Goods Sold / Coût des marchandises vendues: Direct costs of producing goods sold. Linguee | Learn More

D&A: Depreciation and Amortisation / Amortissement: Allocation of asset costs over time. Linguee | Learn More

EBIT: Earnings Before Interest and Taxes / Résultat avant intérêts et impôts: Operating profit before interest and taxes. Linguee | Learn More

EBITDA: Earnings Before Interest, Taxes, Depreciation and Amortisation / Résultat avant intérêts, impôts, dépréciation et amortissement: Profit measure excluding non-cash expenses. Linguee | Learn More

EBT: Earnings Before Taxes / Résultat avant impôts: Profit before tax expenses. Linguee | Learn More

NOPAT: Net Operating Profit After Taxes / Résultat opérationnel net après impôts: Operating profit after taxes. Linguee | Learn More

OPEX: Operating Expenditures / Dépenses d’exploitation: Ongoing costs for running a business. Linguee | Learn More

SG&A: Selling General and Administrative / Frais de vente, généraux et administratifs: Overhead costs for sales and administration. Linguee | Learn More

PPE: Property, Plant and Equipment / Immobilisations corporelles: Tangible assets used in operations. Linguee | Learn More

STLI: Short Term Liquid Investment / Investissement liquide à court terme: Investments easily convertible to cash. Linguee | Learn More

Avg: Average / Moyenne: Mean value of a dataset. Linguee | Learn More

FSA: Financial Statement Analysis / Analyse des états financiers: Evaluating financial statements for decision-making. Linguee | Learn More

LT: Long Term / Long terme: Assets or liabilities with a duration over one year. Linguee | Learn More

ST: Short Term / Court terme: Assets or liabilities due within one year. Linguee | Learn More