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By Market Capitalisation: This refers to the total value of a company’s outstanding shares in the market. It is calculated by multiplying the current share price by the number of shares outstanding.

Net Sales: This is the total revenue generated by a company from its sales activities, after deducting any discounts, returns, and allowances.

Net Profit: Also known as the bottom line or net income, net profit is the amount of money that a company has left after deducting all its expenses, including cost of goods sold, operating expenses, taxes, and interest.

Total Assets: This represents the total value of a company’s resources, including cash, accounts receivable, inventory, property, plant, and equipment. It is an indicator of the company’s size and value.

Excise: Excise refers to the taxes or duties imposed by the government on certain goods, such as alcoholic beverages, tobacco products, and fuel.

Other Income: This includes any income that is not directly related to the company’s main business activities, such as interest income, rental income, and gains from the sale of assets.

Raw Materials: These are the basic materials that are used in the production of goods. Examples include wood, metal, chemicals, and fabric.

Power & Fuel: This category includes the cost of electricity, fuel, and other sources of energy that are used in the company’s operations.

Employee Cost: This refers to the expenses incurred by the company in relation to its employees, including salaries, wages, benefits, and training expenses.

PBDIT: PBDIT stands for Profit Before Depreciation, Interest, and Tax. It is a measure of a company’s profitability before taking into account non-cash expenses like depreciation and interest, as well as taxes.

Interest: Interest refers to the cost of borrowing money. It is the amount that a company pays to its lenders as compensation for the use of their funds.

Tax: Tax refers to the amount of money that a company is required to pay to the government based on its profits or income. It includes income tax, sales tax, and other applicable taxes.

EPS: EPS stands for Earnings Per Share. It is calculated by dividing the company’s net profit by the number of outstanding shares. EPS is an important financial metric used by investors to assess a company’s profitability on a per-share basis.

Investments: This includes the value of investments that a company holds in other companies, securities, or financial instruments.

Sundry Debtors: Sundry debtors are customers who owe money to the company for goods or services that have been sold on credit.

Cash/Bank: This refers to the amount of cash and bank balances that a company has on hand. It represents the company’s liquidity and ability to meet its short-term obligations.

Inventory: Inventory includes the value of all the goods that a company holds for sale or use in its business operations.

Debt: Debt refers to the amount of money that a company owes to lenders or creditors. It includes both short-term and long-term borrowings.

Contingent Liabilities: These are potential obligations or liabilities that may arise in the future, depending on the outcome of certain events or circumstances. They are not recorded as actual liabilities on the company’s balance sheet but may have an impact on its financial position.

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