RETURN ON SALES is a measure of a companys profitability, equal to a fiscal years pre-tax income divided by total sales.

PEG RATIO compares earnings growth and the Price Earnings Ratio. The PEG Ratio (formula) is the current Price Earnings Ratio divided by the expected long-term growth rate (per the earnings per share).

AICPA is the American Institute [of] Certified Public Accountants.

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