BEW2

is the money generated by the sales of the company's goods or services minus the money spent on suppliers, staff salries, etc. in the period.

is the overall result of the inflows (=loans repaid and loan interest paid by borrowers; money received from sales of securites in ohter companies; sales of land, buildings and equipment) and outflows (=loans made to borrowers; purchases of securities in other companies; purchases of land, building and equipmemt)

is the result of the inflows (= money received throufh issuing new shares and bonds in the company; money received through short-term borrowing and outflows (=money repaid in short-term borrowing; dividends paid to shareholders

Adding and subtracting net cash from  operations, investment activities und financing activities.

Profits after tax

money produced minus everything spent to produce it.

level of profit in relation to what is required to produce it.

earnings before interest, tax, depreciation and amortization

the relationship of one key figure to another

is an ration, wehre you look at a company's profits for the year in relation to the value of its assets  (Vermögen) to see how well manages are using those resources.

the maximum number of products it can produce in a paricular period.

may indicate that a company is operatin at full capacity ot it may have spare capacity.

if a company uses relatively few resources compared to similiar companies to generate a higher level of profits.

mesasures how well a company's managers are using shareholders' equity to invest in activities and resources that generate profit for shareholders.

leverage = Verschuldungsgrad / Fremdkapitalaufnahme

the amount of a company's borrowing and the interest it pays on this in relation to its share capital

the number of times it could pay the interest out of its operating profit

a company with a lot of borrowing in relation to its share capital

a company that has dificult in making payments on its debt

A company that reduces the amout of deb that it has deleverages

Ertrag / Rendite / Ernte

the dividend per share that it pays out in relation to the share price.

Dividendenanteil

Auszahlung der Dividenden

shares that have high dividend in relation to relation to their prices.

the company's profits will grow over the ocming years and that the shares will increase in value.

verteilt

when the company keep some earnings

Aktienrendite

Investors want to know how well their money is working for them and one way of doing  this is to look at the EPS.

This is calculate by dividing the after-tax profit by the number of shares outstanding

the number issued (ausgegeben) and in existence

investitionsrentabilität / Kapitlarendite

the total amount the shares they hold ate paying out in dividends 

use its assets and potential assets in the most profitable way.

special external accountants

true and fair view

false information