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Buyback of Shares
Buyback of shares refers to a company repurchasing its own shares from the market or shareholders. This reduces the number of outstanding shares and can improve earnings per share. It is often used to return excess cash to shareholders or signal confidence in the company’s financial strength.
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Business Valuation
The process of determining the economic value of a business, used in sales, mergers, or fundraising.
Breakage
Revenue recognized from unredeemed gift cards, vouchers, or prepaid credits that customers never use.
BAS Agent
A professional registered with the Tax Practitioners Board authorized to prepare and lodge BAS on behalf of businesses.
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