Weighted Average Cost of Capital (WACC)
WACC represents a firm’s overall cost of capital from all sources, debt, equity, and preferred stock, weighted by their proportion in the capital structure. It’s used as a discount rate in investment appraisal to assess project feasibility and shareholder value creation.
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Window Dressing
Window dressing refers to the deliberate manipulation of financial statements to make a company’s performance appear more favourable than it…
Withholding Tax
Withholding tax is the portion of income tax deducted at source by the payer on payments like salaries, rent, interest,…
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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