EPS is a financial ratio, which divides net earnings available to common shareholders by the average outstanding shares over a certain period of time.| Corporate Finance Institute
Capital structure refers to the amount of debt and/or equity employed by a firm to fund its operations and finance its assets. A firm's capital structure| Corporate Finance Institute
Explore key profitability ratios—learn how to assess a company's ability to generate income relative to revenue, assets, and equity for financial analysis.| Corporate Finance Institute
An Initial Public Offering (IPO) is the first sale of stocks issued by a company to the public. Prior to an IPO, a company is considered a private company, Learn what an IPO is| Corporate Finance Institute
Contributed surplus is an account in the shareholders’ equity section of the balance sheet that reflects excess amounts collected from the| Corporate Finance Institute
A bail-In clause is used in times of bankruptcy or financial distress and forces the borrower’s creditors to write-off some of their debt in order to| Corporate Finance Institute
Public company filings are an important source of data and information for financial analysts. This guide will outline the most common sources of public company filings.| Corporate Finance Institute
Advance your career with expert-led finance courses and certifications. Gain real-world skills in financial modeling, M&A, and valuation. Start learning today!| Corporate Finance Institute
Learn about the most common ways finance and banking professionals use ChatGPT. Check out different use cases and explore the potential benefits of using AI.| Corporate Finance Institute
Explore CFI's free resource library of Excel templates, interview prep, and deep dives into the topics you need to know for a career in finance and banking.| Corporate Finance Institute
Capital gains yield (CGY) is the price appreciation on an investment or a security expressed as a percentage. See calculation and example here.| Corporate Finance Institute
Cost is something that can be classified in several ways depending on its nature. One of the most popular methods is classification according| Corporate Finance Institute
The Retained Earnings formula represents all accumulated net income netted by all dividends paid to shareholders. Retained Earnings are part| Corporate Finance Institute
ROA Formula. Return on Assets (ROA) is a type of return on investment (ROI) metric that measures the profitability of a business in relation to its total assets.| Corporate Finance Institute
This guide shows you step-by-step how to build comparable company analysis ("Comps") and includes a free template and many examples.| Corporate Finance Institute
Stockholders Equity (also known as Shareholders Equity) is an account on a company's balance sheet that consists of share capital plus| Corporate Finance Institute
Find out what it takes to become a successful budgeting and forecasting professional, from the skills you'll use to the compensation you can expect.| Corporate Finance Institute
This guide will outline how to get a job in investment banking using out top three tactics: networking and resume, interview prep, and technical skills| Corporate Finance Institute
Here are six tips on how to become a financial analyst with no experience| Corporate Finance Institute
The three financial statements are the income statement, the balance sheet, and the statement of cash flows. See them explained in detail.| Corporate Finance Institute
How are the 3 financial statements linked together? We explain how to link the 3 financial statements together for financial modeling and| Corporate Finance Institute
Sensitivity Analysis is a tool used in financial modeling to analyze how the different values for a set of independent variables affect a dependent variable| Corporate Finance Institute
Accounts Receivable (AR) represents the credit sales of a business, which have not yet been collected from its customers. Companies allow| Corporate Finance Institute
The Income Statement is one of a company's core financial statements that shows its profit and loss over a period of time.| Corporate Finance Institute
CFI's guide covers model design and building blocks, tips, tricks, and best practices for robust, world-class financial models. Download your free copy!| Corporate Finance Institute
CFI's Analyst Trifecta eBook is FREE and available for anyone to download as a pdf. Learn about Analytics, Presentation & Soft Skills.| Corporate Finance Institute
IFRS Standards consist of a set of accounting rules that determine how transactions and other accounting events are required to be reported in financial statements.| Corporate Finance Institute
EBITDA or Earnings Before Interest, Tax, Depreciation, Amortization is a company's profits before any of these net deductions are made.| Corporate Finance Institute
The Capital Asset Pricing Model (CAPM) is a model that describes the relationship between expected return and risk of a security.| Corporate Finance Institute
Net Present Value (NPV) is the value of all future cash flows (positive and negative) over the entire life of an investment discounted to the present.| Corporate Finance Institute
A three-statement model links the income statement, balance sheet, and cash flow statement into one dynamically connected financial model.| Corporate Finance Institute
The XNPV function in Excel should be used over the regular NPV function in financial modeling and valuation analysis to ensure precision and accuracy.| Corporate Finance Institute
Unlimited access to hundreds of banking and finance courses, certifications, resources, community, and more. Join 1.8 Million Professionals.| Corporate Finance Institute
This is the ultimate Cash Flow Guide to understanding the differences between EBITDA, Cash Flow from Operations (CF), Free Cash Flow (FCF), Unlevered Free Cash Flow, and Free Cash Flow to Firm (FCFF).| Corporate Finance Institute
The revenue recognition principle dictates the process and timing by which revenue is recorded and recognized as an item in a company's| Corporate Finance Institute
Master financial modeling by learning to create accurate forecasts with Excel, understand its role in business decisions, and access free CFI resources.| Corporate Finance Institute