Investing Glossary
Terms commonly used in Japanese stock investing, organized by category and explained in plain English.
Profitability & Valuation Metrics
PER (Price Earnings Ratio)PBR (Price to Book Ratio)ROE (Return on Equity)EPS (Earnings Per Share)BPS (Book Value Per Share)Dividend YieldNet Asset Value MethodPSR (Price to Sales Ratio)PCFR (Price to Cash Flow Ratio)EV/EBITDA MultipleROA (Return on Assets)ROIC (Return on Invested Capital)EBITDAPEG RatioOperating MarginOrdinary Income MarginNet MarginEquity RatioMarket CapitalizationWACC (Weighted Average Cost of Capital)
Order Types & Trading Basics
Margin Trading
Charts & Technical Analysis
Financial Statement Terms
Balance SheetIncome StatementCash Flow StatementRevenueOperating ProfitOrdinary ProfitNet IncomeDepreciationInventoryAccounts ReceivableAccounts PayableCurrent AssetsFixed AssetsCurrent LiabilitiesFixed LiabilitiesNet AssetsCapital StockRetained EarningsConsolidated Financial StatementsSegment InformationGoodwillImpairment LossExtraordinary IncomeExtraordinary LossAnnual Securities Report (Yuho)Earnings Report (Kessan Tanshin)Quarterly Report
Japan Tax System
Corporate Actions & Equity Terms
Stock SplitReverse Stock SplitShare BuybackTOB (Tender Offer Bid)MBO (Management Buyout)Capital IncreasePublic OfferingThird-Party AllotmentRights OfferingShareholder Benefits (Yutai)DividendIncome GainCapital GainEx-Dividend DateRecord DateFloating SharesMajor ShareholderInsider TradingIR (Investor Relations)DisclosureIPOPublic Offering & Off-Auction Distribution (PO)