Underlying Profit
Underlying profit refers to a company’s earnings after removing one-time, non-recurring, or exceptional items that may distort performance. It provides a clearer picture of core operational results by excluding unusual gains or losses. Analysts use underlying profit to assess sustainable profitability and compare financial performance consistently across reporting periods.
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Utilization Rate
Utilization rate measures how effectively a company uses its available resources, such as labour hours or machinery capacity. It is…
Usury
Usury refers to the practice of charging excessively high interest rates on loans beyond legally permitted limits. While primarily a…
Upstream Transaction
An upstream transaction occurs when a subsidiary sells goods or services to its parent company. In consolidated financial statements, unrealised…
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