OFFICIAL STATUTORY DISCLOSURES
INDEXED: Q3 FY25
GLOSSARY
A-to-Z Financial Intelligence Glossary
Plain-English financial ratio definitions, accounting formulas, and balance sheet forensic terms.
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F
Free Cash Flow (FCF)
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The cash a company produces through its operations, less the cost of expenditures on assets (Capex).
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Formula: FCF = Cash Flow from Operations (CFO) - Capital Expenditures (Capex)
SEBI IND-AS ACCOUNTING COMPLIANCE
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P
P/E Ratio (Price-to-Earnings)
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The ratio for valuing a company that measures its current share price relative to its per-share earnings.
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Formula: P/E = Market Price per Share / Earnings per Share (EPS)
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R
ROCE (Return on Capital Employed)
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A profitability metric that measures how efficiently a company generates operating profit from all capital invested (debt + equity).
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Formula: ROCE = EBIT / Capital Employed
SEBI IND-AS ACCOUNTING COMPLIANCE
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R
ROE (Return on Equity)
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A measure of financial performance calculated by dividing net profit by total shareholder equity.
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Formula: ROE = Net Profit / Total Shareholder Equity
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