GROSS SURPLUS RATIO measures the margin on each dollar of operating revenue for the entity in question. The operating results before interest and depreciation, or gross surplus, are calculated as a percentage of total operating revenue. The gross surplus ratio shows the gross surplus as a percentage of the entitys turnover. If the percentage is high this could be interpreted as a sign that the entity is operating efficiently.
RESERVE is an accounting entry that properly reflects contingent liabilities.
K as the fifth letter of a Nasdaq stock symbol indicates that the issue has no voting rights.
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