Retained Earnings
Retained earnings represent the cumulative net profit a company keeps after distributing dividends to shareholfers. Reported under equity on the balance sheet, these funds are often reinvested in the business for expansion, debt repayment, or reserves. It is a key indicator of a company’s reinvestment strategy and financial strength.
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Reorder Level
Reorder level is the predetermined inventory threshold at which a new purchase must be initiated to avoid stock shortages. It…
Risk Assessment
Risk assessment is the process of identifying and evaluating potential financial, operational, or compliance risks that could impact an organisation.…
Revaluation Surplus
Revaluation surplus arises when a company increases the carrying value of an asset to reflect fair market value. The upward…
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