Any expenses associated with the research and development of a company's goods or services. R&D expenses are a type of operating expense that can be deducted as such on the business tax return. This type of expense is incurred in the process of finding and creating new products or services. Taobiz explains Research And Development (R&D) Expenses R&D expenses can be relatively minor, or they can easily run into the billions of dollars for large corporations. R&D expenses are usually the highest for industrial, technological, healthcare and pharmaceutical firms. Some companies reinvest a significant portion of their profits back into R&D, as they see this as an investment in their continued growth.
A situation involving the exchange of stock options that are no longer in the money for options that are currently at the money. This allows the investor to exchange worthless options for options that have value, and is common for executives, pending approval from the board of directors. Taobiz explains Reprice This scenario is most likely to arise for corporate executives and high-level employees. Due to the changes in financial reporting laws, repricing will increase the option expenses a firm is required to deduct from net income.
An adjusted version of the return on equity (ROE) measure of company profitability, in which the denominator, shareholders' equity, is changed to average shareholders' equity. Typically, return on average equity refers to a company's performance over a fiscal year, so the average-equity denominator is usually computed as the sum of the equity value at the beginning and end of the year, divided by two. Taobiz explains Return On Average Equity - ROAE A measure of return on average equity can give a more accurate depiction of a company's corporate profitability, especially in instances where the value of the shareholders' equity has changed considerably during a fiscal year. In situations where the shareholders' equity does not change or changes by very little during a fiscal year, the ROE and ROAE numbers should be identical, or at least similar.
A specific type of preferred stock thats lets the owner sell the share back to the issuer at a set price. Typically, the issuer can force the redemption of the retractable preferred share for cash at maturity. Sometimes instead of cash, retractable preferred shares can be exchanged for common shares of the issuer. Taobiz explains Retractable Preferred Shares This type of stock resembles a fixed-income bond but pays dividends instead of interest. The retractable feature allows for the value of these shares to remain steady at or above par value, as compared to the price of traditional preferred shares which fluctuate with changes in interest rates.
Securities that have been repurchased by the issuer out of the company's retained earnings and cancelled according to Securities & Exchange Commission (SEC) regulations. They have no market value and no longer represent a share of ownership in the issuing corporation. Taobiz explains Retired Securities Though retired securities have no market value, they often have value to collectors of old stock certificates. Recently, cancelled securities have appeared fraudulently on the international market, leading the SEC to make changes to regulations governing how transfer agents handle cancelled stock certificates.
An aggregated measure of the sales of retail goods over a stated time period, typically based on a data sampling that is extrapolated to model an entire country. In the U.S., the retail sales report is a monthly economic indicator compiled and released by the Census Bureau and the Department of Commerce. The report covers the previous month, and is released about two weeks after the month-end. Comparisons are made against historical data; year-over-year comparisons are the most-reported metric because they account for the seasonality of consumer-based retail. Taobiz explains Retail Sales The retail sales report captures in-store sales as well as catalog and other out-of-store sales. The report also breaks down sales figures into groups such as food and beverages, clothing, and autos. The results are often presented two ways: with and without auto sales being counted, because their high sticker price can add extra volatility to the data. Retail sales figures are vital to stock investors as a whole, and especially to those who invest in retail companies directly. They are also are a big component of total gross domestic product (GDP) in the United States, so any extended drop-offs in retail spending can trigger a recession by lowering tax receipts and forcing companies to reduce head counts. As far as broad economic indicators go, the retail sales report is one of the most timely, providing data that is only a few weeks old. Individual retail companies often give their own sales figures around the same time per month, and their stocks can be very volatile around this time as investors process the data.
A one-time cost that must be paid by a company when it reorganizes. A restructuring charge might be incurred in the process of furloughing or laying off employees, closing manufacturing plants, shifting production to a new location or writing off assets. When a company restructures, it is usually experiencing significant problems and restructuring is an attempt to improve the business and recover financially. Taobiz explains Restructuring Charge A restructuring charge will cost a company money in the short run, but it is meant to save the company money in the long run. A restructuring charge will be mentioned in stock analysis as lowering a company's operating income and diluted earnings. Restructuring charges will often have a significant effect on a company's income statement as a result.
Insider holdings that are under some other kind of sales restriction. Restricted stock must be traded in compliance with special SEC regulations. These regulations are outlined under Section 1244 of the Internal Revenue Code. Also referred to as "Letter Stock" and "Section 1244 Stock". Taobiz explains Restricted Stock Insiders are given restricted stock after merger and acquisition activity, underwriting activity, and affiliate ownership in order to prevent premature selling that might adversely affect the company. Restricted stock cannot be sold without registration with the SEC (under the Securities Act of 1933) or some other special exemption.
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