Lower of cost or market (LCM) is an inventory valuation method required for companies that follow U.S. GAAP. In the lower of cost or market| Corporate Finance Institute
A debt schedule lays out all of the debt a business has in a schedule based on its maturity and interest rate. In financial modeling, interest expense flows| Corporate Finance Institute
A leverage ratio indicates the level of debt incurred by a business entity against several other accounts in its balance sheet, income statement, or cash flow statement.| Corporate Finance Institute
Equity value can be defined as the total value of the company that is attributable to shareholders. To calculate equity value, follow this guide from CFI.| Corporate Finance Institute
Deleveraging is a process undertaken by a company to reduce its amount of total debt and avoid risks like defaulting on payments or going into bankruptcy.| Corporate Finance Institute
Share capital (shareholders' capital, equity capital, contributed capital, or paid-in capital) is the amount invested by a company’s| 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
Net Working Capital (NWC) is the difference between a company's current assets (net of cash) and current liabilities (net of debt) on its balance sheet.| Corporate Finance Institute
Return on Equity (ROE) is a measure of a company’s profitability that takes a company’s annual return (net income) divided by the value of its total shareholders' equity.| Corporate Finance Institute
Senior Debt is money owed by a company that has first claims on the company’s cash flows. It is more secure than any other debt, such as subordinated debt| 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