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Warrant

A warrant is a financial instrument that gives the holder the right (but not the obligation) to buy a company’s shares at a specified price before expiration. Warrants can affect equity accounting and are often issued with bonds or preferred shares as incentives to attract investors.

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Working Capital Turnover

This ratio measures how efficiently a business uses its working capital to generate revenue. Calculated as Net Sales ÷ Average…

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A write-down is a reduction in the book value of an asset when its fair market value falls below the…

Weighted Average Cost

This inventory valuation method calculates the cost of goods sold and ending inventory based on the average cost of all…