ACCOUNTS PAYABLE TO SALES Definition

ACCOUNTS PAYABLE TO SALES measures the speed with which a company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers assets (cash owed) to fund operations.

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REPORTED EARNINGS PER SHARE is the earnings per share after profit owed to preference shareholders or minority interests is subtracted, i.e. it is the profit that actually belongs to the ordinary shareholders.

MARKET PRICE (MARKET VALUE), for securities sold on an exchange, is the last reported price at which the securi­ties were sold. For securities sold over-the-counter (OTC), the current price of the securities in the market.

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