A seguir um glossário dos principais termos financeiros .

**Beta (Beta)**

Beta measures the volatility or risk of a security or a portfolio compared to the market as a whole.

**Price/Earnings or P/E or PE (Preço/Lucro ou P/L ou PL)**

The Price/Earnings ratio compares a company's current share price to its per-share earnings.

**Price to Book (Preço/Valor Patrimonial)**

The Price to Book ratio compares a company's market value to its book value.

**Dividend Payout (Distribuição de Dividendos)**

The Dividend Payout ratio is the percentage of earnings paid to shareholders in dividends.

**Liquidity (Liquidez)**

Liquidity refers to how quickly and easily an asset can be converted into cash.

**Current Ratio (Índice de Liquidez Corrente)**

The Current Ratio measures a company's ability to pay short-term obligations with its current assets.

**Quick Ratio (Índice de Liquidez Seca)**

The Quick Ratio measures a company's ability to meet short-term obligations with its most liquid assets.

**Asset Management (Gestão de Ativos)**

Asset Management involves managing a company's assets to maximize efficiency and returns.

**Inventory Turnover (Rotação de Estoque)**

Inventory Turnover measures how many times a company's inventory is sold and replaced over a period.

**Receivables Turnover (Rotação de Contas a Receber)**

Receivables Turnover measures how efficiently a company collects its accounts receivable.

**Fixed Assets Turnover (Rotação de Ativos Fixos)**

Fixed Assets Turnover measures how effectively a company uses its fixed assets to generate sales.

**Debt Management (Gestão de Dívida)**

Debt Management involves strategies to manage a company's debt to ensure it can meet its financial obligations.

**LT Debt/Total Assets (Dívida de Longo Prazo/Ativos Totais)**

The LT Debt/Total Assets ratio measures the proportion of a company's assets that are financed by long-term debt.

**LT Debt/Shareholders' Equity (Dívida de Longo Prazo/Patrimônio Líquido)**

The LT Debt/Shareholders' Equity ratio measures the proportion of long-term debt relative to shareholders' equity.

**Interest Coverage After Tax (Cobertura de Juros Após Impostos)**

Interest Coverage After Tax measures a company's ability to pay interest on its debt after taxes.

**DuPont Analysis (Análise DuPont)**

DuPont Analysis is a framework for analyzing fundamental performance popularized by the DuPont Corporation.

**Net Profit Margin (Margem de Lucro Líquido)**

Net Profit Margin measures how much of each dollar earned by the company is translated into profits.

**Asset Turnover (Rotação de Ativos)**

Asset Turnover measures the efficiency of a company's use of its assets in generating sales revenue.

**Return on Equity or ROE (Retorno sobre o Patrimônio Líquido ou ROE)**

Return on Equity measures a company's profitability by revealing how much profit a company generates with the money shareholders have invested.

**Return on Assets or ROA (Retorno sobre Ativos ou ROA)**

Return on Assets measures how efficiently a company's assets generate profit.

**Earnings Before Interest and Taxes or EBIT (Lucro Antes de Juros e Impostos ou EBIT)**

Earnings Before Interest and Taxes is a measure of a firm's profit that includes all expenses except interest and income tax expenses.

**Earnings Before Interest, Taxes, Depreciation, and Amortization or EBITDA (Lucro Antes de Juros, Impostos, Depreciação e Amortização ou EBITDA)**

EBITDA is a measure of a company's overall financial performance and is used as an alternative to net income.

**Gross Profit Margin (Margem de Lucro Bruto)**

Gross Profit Margin is the difference between revenue and cost of goods sold divided by revenue.

**Operating Profit Margin (Margem Operacional de Lucro)**

Operating Profit Margin measures the percentage of revenue left after paying for variable costs of production.

**Debt to Equity Ratio (Relação Dívida/Patrimônio Líquido)**

Debt to Equity Ratio indicates the relative proportion of shareholders' equity and debt used to finance a company's assets.

**Market Capitalization or Market Cap (Capitalização de Mercado ou Market Cap)**

Market Capitalization is the total market value of a company's outstanding shares of stock.

**Free Cash Flow or FCF (Fluxo de Caixa Livre ou FCF)**

Free Cash Flow is the cash generated by a company after accounting for cash outflows to support operations and maintain its capital assets.

**Working Capital (Capital de Giro)**

Working Capital is the difference between a company's current assets and current liabilities.

**Capital Expenditures or CapEx (Despesas de Capital ou CapEx)**

Capital Expenditures are funds used by a company to acquire, upgrade, and maintain physical assets such as property, industrial buildings, or equipment.

**Equity Multiplier (Multiplicador de Capital Próprio)**

Equity Multiplier is a measure of financial leverage, calculated as total assets divided by total equity.

**Interest Expense (Despesa de Juros)**

Interest Expense is the cost incurred by an entity for borrowed funds.

**Revenue Growth Rate (Taxa de Crescimento de Receita)**

Revenue Growth Rate is the rate at which a company's revenue increases or decreases over a period.

**Cash Flow from Operations (Fluxo de Caixa das Operações)**

Cash Flow from Operations is the amount of cash generated by the regular operating activities of a business.

**Book Value per Share (Valor Patrimonial por Ação)**

Book Value per Share is a measure used to indicate the per-share value of a company based on its equity available to common shareholders.

**Dividend Yield (Rendimento de Dividendos)**

Dividend Yield is a financial ratio that shows how much a company pays out in dividends each year relative to its stock price.

**Payout Ratio (Índice de Distribuição)**

Payout Ratio is the proportion of earnings paid out as dividends to shareholders, typically expressed as a percentage.

**Price/Sales Ratio or P/S (Índice Preço/Vendas ou P/V)**

Price/Sales Ratio is a valuation ratio that compares a company's stock price to its revenues.

**Current Debt (Dívida de Curto Prazo)**

Current Debt is the portion of a company's debt that is due within one year.

**Long-term Debt (Dívida de Longo Prazo)**

Long-term Debt is debt that is due in more than one year.

**Net Debt (Dívida Líquida)**

Net Debt is calculated as total debt minus cash and cash equivalents.

**Operating Cash Flow (Fluxo de Caixa Operacional)**

Operating Cash Flow is the cash generated from the normal operations of a business.

**Retention Ratio (Índice de Retenção)**

Retention Ratio is the proportion of earnings retained in the business after dividends have been paid out.

**Earnings per Share or EPS (Lucro por Ação ou LPA)**

Earnings per Share is the portion of a company's profit allocated to each outstanding share of common stock.

**Price/Earnings to Growth Ratio or PEG (Índice Preço/Lucro em Relação ao Crescimento ou PEG)**

Price/Earnings to Growth Ratio is a stock's price-to-earnings ratio divided by the growth rate of its earnings for a specified time period.

**Return on Investment or ROI (Retorno sobre Investimento ou ROI)**

Return on Investment measures the gain or loss generated on an investment relative to the amount of money invested.

**Capital Structure (Estrutura de Capital)**

Capital Structure is the particular combination of debt and equity used by a company to finance its overall operations and growth.

**Debt Ratio (Índice de Endividamento)**

Debt Ratio is a financial ratio that measures the extent of a company’s leverage.

**Gross Revenue (Receita Bruta)**

Gross Revenue is the total amount of revenue generated by a company before any deductions.

**Net Revenue (Receita Líquida)**

Net Revenue is the amount of revenue left after deducting sales returns, allowances, and discounts.

**IPO (Oferta Pública Inicial)**

IPO is the process by which a private company can go public by sale of its stocks to the general public.

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