Home-services, delivery and similar consumer platforms report differently from traditional companies. What gross/net transaction value, contribution margin, adjusted EBITDA and cash burn mean, with an illustrative example.
Capital goods and industrial manufacturers report a different set of numbers from most companies: order inflow, order book, book-to-bill, and revenue recognised as long execution contracts progress. What each term means, with an illustrative example.
Non-bank lenders, mutual fund managers (AMCs) and insurers each use their own set of results metrics, different from a bank's. What AUM, disbursements, expense ratio, embedded value and combined ratio mean, with an illustrative example.
A metals or mining company's results turn on volume, price realisation and cost per tonne, not just revenue. What these terms mean, how they separate the commodity cycle from the company's own performance, with an illustrative example.
Hospitals and diagnostics chains use their own set of numbers: average revenue per operating bed, occupancy, average length of stay, and same-store test growth. What each one means, with an illustrative example.
A board meeting intimation is the advance notice a listed company gives the stock exchanges of the meeting that will consider its results. What it says and where to find it.
The main parts of a listed company's annual report, what each contains, and a practical order for reading it.
EBITDA and profit after tax are two different views of a company's earnings. What each includes, what each leaves out, and a worked example with illustrative numbers.
What EPS is, the difference between basic and diluted EPS, and how a split, bonus or new shares change it. A worked example with illustrative numbers.
A bank's results look different from other companies'. What net interest income, net interest margin, provisions, gross and net NPA, CASA and capital adequacy mean, with an illustrative example.
Quarterly results are usually unaudited but reviewed by the auditor. What a limited review is, how it differs from an audit, and how the last quarter and the annual results are treated.
Standalone results cover a company on its own; consolidated results combine it with its subsidiaries. Why both are published and how to compare them correctly.
