All Topics
Every concept, organized by category. Click any topic to learn and calculate.
Financial Statements
View category →The three core statements every CFO reads first.
Income Statement
A report of revenue, expenses, and profit over a period. Also called the P&L.
Balance Sheet
A snapshot of what the company owns (assets), owes (liabilities), and the residual (equity) at a point in time.
Cash Flow Statement
Tracks cash moving in and out across operating, investing, and financing activities.
Ratios & Metrics
View category →Liquidity, leverage, efficiency, returns.
Current Ratio
Current Assets ÷ Current Liabilities — short-term ability to pay bills.
Debt Ratio
Total Liabilities ÷ Total Assets — how much of the company is financed by debt.
Liquidity Ratios
A family of ratios (operating cash flow, working capital to sales, defensive interval) that measure short-term survivability.
Asset Turnover
Revenue ÷ Total Assets — how efficiently assets produce sales.
Inventory Turnover
COGS ÷ Average Inventory — how many times inventory sells through per year.
Receivables Turnover & DSO
How fast customers pay you. DSO = Days Sales Outstanding.
Working Capital Efficiency
Combined view of DSO, DIO, and DPO — the cash conversion cycle.
Margin Analysis
Gross, operating, and net margin as percentages of revenue.
Return Metrics (ROA / ROE / ROIC)
Return on Assets, Equity, and Invested Capital — how well capital is deployed.
Market Ratios (P/E, P/B, Dividend Yield)
Valuation multiples relating price to earnings, book value, and dividends.
Churn
Percent of customers (or revenue) lost in a period.
Valuation & Investment
View category →DCF, NPV, IRR, comps, precedent, payback.
Time Value of Money
A dollar today is worth more than a dollar tomorrow because it can earn interest.
Net Present Value
The present value of future cash flows minus the initial investment.
Internal Rate of Return
The discount rate that makes NPV = 0.
Payback Period
How long until cumulative cash flows recoup the investment.
Discounted Cash Flow (DCF)
Value a business as the PV of its projected free cash flows plus terminal value.
Comparable Company Analysis
Value a company using multiples of similar public companies (EV/EBITDA, P/E, EV/Revenue).
Precedent Transaction Analysis
Value using multiples paid in actual M&A deals for similar companies.
Valuation Overview
The overall practice of estimating what a business is worth using DCF + Comps + Precedent triangulation.
Capital & Markets
View category →Capital structure, markets, IPOs, M&A, budgeting.
Capital Structure
The mix of debt and equity used to finance the business.
Capital Markets
Public and private markets where companies raise debt and equity (stocks, bonds, private placements).
IPOs
Initial Public Offering — first sale of shares to the public.
Mergers & Acquisitions
Combining or buying companies to gain scale, capabilities, or markets.
Capital Budgeting
Deciding which long-term investments to fund (factories, tech, product lines).
Working Capital Management
Managing current assets (AR, inventory, cash) and current liabilities (AP) day-to-day.
Accounts Payable & Receivable
AR = money customers owe you. AP = money you owe suppliers.
Interest Rates
The price of borrowing money — set by central banks and adjusted by credit spreads.
Strategy & Analysis
View category →Porter's 5 Forces, SWOT, benchmarking, BI.
Porter's 5 Forces
Framework for industry attractiveness: rivalry, new entrants, substitutes, supplier power, buyer power.
SWOT Analysis
Strengths, Weaknesses, Opportunities, Threats.
Benchmarking
Comparing your metrics against peers or industry leaders.
Business Intelligence
Tools, dashboards, and processes that turn raw data into decisions.
Customer Behavior Analysis
Studying what customers do — cohorts, RFM, journey mapping.
Historical Performance Analysis
Multi-year trend analysis of financials and operations.
KPIs (Key Performance Indicators)
The handful of metrics that most directly track strategy execution.
Growth & Customers
View category →Forecasting, CAC/LTV, churn, marketing ROI.
Financial Forecasting
Projecting future financial statements based on drivers and assumptions.
Revenue Forecasting
Projecting top-line by segment, channel, product, or geography.
Sustainable Growth Rate
Growth a company can sustain without new external financing.
Customer Acquisition Cost (CAC)
Total sales & marketing spend divided by new customers acquired.
Customer Lifetime Value (LTV)
Total gross profit expected from a customer over their lifetime with you.
Marketing ROI, CPC, ROAS
Return on ad spend, cost-per-click, and marketing ROI.
People, Tech & Ops
View category →Talent, automation, R&D, cybersecurity, IP.
Talent Acquisition
Recruiting and hiring the people you need.
Talent Pipeline
The bench of internal + external candidates ready for key roles.
Automation
Replacing manual work with software or machines.
Process Improvement
Systematically reducing waste and cycle time in operations (Lean, Six Sigma).
Digital Transformation
Rebuilding business models and operations around digital.
Technology
The stack that runs the business — ERP, CRM, ecommerce, analytics, infra.
Innovation
New products, business models, and processes that create value.
Research & Development
Investment in new products, materials, and processes.
Cybersecurity
Protection of systems, data, and customers from attack.
AI
Applying machine learning and generative AI to demand, personalization, and operations.
Intellectual Property
Patents, trademarks, copyrights, trade secrets.
Operational Data
Data about how the business runs — production, logistics, service.
Financial Data
The general ledger, subledgers, and consolidated financial data warehouse.
Macro, Risk & Ethics
View category →Rates, macro, global stage, risk, compliance, ethics.
Risk Management
Systematic identification, assessment, and mitigation of risks that could hurt the business.
Risk Identification (Market, Credit, Liquidity, Operational)
Categorizing risks so each gets an owner and a mitigation.
Macroeconomics
GDP growth, inflation, unemployment, rates, and currencies that shape the environment.
Global Stage
Geopolitics, tariffs, sanctions, and cross-border operations.
Strategic Partnerships
Joint ventures, licensing, distribution, and co-marketing alliances.
Regulatory Compliance
Following the laws, rules, and standards for your industry & geographies (SOX, GDPR, product safety, labor).
Ethical Accounting
Following both letter and spirit of accounting standards.