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Earnings Retention Ratio
The earnings retention ratio measures the proportion of net income retained in the business rather than distributed as dividends. It is calculated as retained earnings divided by net income. A higher ratio indicates reinvestment for growth, while a lower ratio suggests more profits are being returned to shareholders.
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Excise Duty (Australia)
A tax levied on specific goods manufactured or produced in Australia, such as alcohol, tobacco, and fuel.
Employment Allowance
A UK relief allowing eligible employers to reduce their annual National Insurance liability by a set amount.
Estimated Tax Penalty
An IRS penalty applied when a US taxpayer underpays estimated taxes throughout the year.
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