Glossary

The current report a US public company files to announce a material event, usually within four business days.

The 8-K item a company uses to furnish an announcement of its results for a completed period, usually its earnings release.

The 8-K item for directors and senior officers leaving or joining, and for changes to executive pay.

The annual report a US public company files with the SEC, with audited financial statements and a full description of the business.

The quarterly report a US public company files for each of the first three quarters of its fiscal year, with unaudited financial statements.

The quarterly report institutional investment managers with $100 million or more in US-listed securities file to disclose their long positions.

The annual report filed by foreign private issuers, the non-US companies whose shares trade in the US.

The unique id EDGAR gives every filing. Listed cites it beside every figure.

A filing that changes or completes an earlier one, marked with /A after the form type.

Cash a company paid in a period for property, plant and equipment, from the investing section of the cash flow statement.

Cash and very short-term, highly liquid investments on the balance sheet date.

The Central Index Key: the permanent number the SEC assigns to every filer.

The direct costs of producing the goods and services a company sold in a period.

Assets a company expects to turn into cash, sell or use up within a year, on the balance sheet date.

Obligations a company must settle within a year, on the balance sheet date.

Current assets divided by current liabilities, on the same balance sheet date.

The nine-character code that identifies a specific US security. 13F holdings are listed by it.

Total debt divided by shareholders' equity, on the same balance sheet date.

The definitive proxy statement a company sends shareholders before a meeting, covering director elections, executive pay and other votes.

Diluted earnings per share, exactly as the company reported it. Listed never computes it.

The weighted average number of shares outstanding in a period, including the shares that options and convertibles would add.

The SEC's Electronic Data Gathering, Analysis, and Retrieval system, where companies file and the public reads. Listed's only source.

The SEC's size category for a company, based mainly on its public float, which sets its filing deadlines.

One of the four three-month periods of a company's fiscal year. The first three are reported on 10-Qs, the fourth inside the 10-K.

The twelve-month period a company reports on, which need not match the calendar year.

An insider's first statement of what they own in the company, filed within 10 days of becoming an insider.

The filing an insider makes within two business days of buying, selling or otherwise changing their holdings of the company's securities.

An insider's annual statement of changes in ownership that were exempt from Form 4 or should have been reported earlier.

Operating cash flow less capital expenditure, both as reported. One formula, used for every company.

Gross profit as a share of revenue, for the same period.

Revenue less cost of revenue, as the company reports it: what is left from sales before operating expenses.

A company's directors, its officers and owners of more than 10% of a class of its shares, who must report their trades.

Total debt less cash and equivalents. A negative figure means the company holds more cash than debt.

The bottom line: profit or loss attributable to the company's shareholders after every cost, interest and tax.

Net income as a share of revenue, for the same period.

A figure a company defines itself, such as adjusted earnings, outside the accounting standards. Listed does not use them.

What Listed shows when a filing does not support a figure, and the usual reasons why.

Net cash generated by the company's operations in a period, from the cash flow statement.

Profit from the company's operations: revenue less operating costs, before interest, other income and tax.

Operating income as a share of revenue, for the same period.

A revision of financial figures a company has already reported, to correct an error or reflect a change in accounting.

Trailing twelve-month net income divided by the average of opening and closing shareholders' equity.

What a company earned from customers in a period for its goods and services, before any costs are taken off.

A trading plan an insider sets up in advance, so later trades follow the plan rather than a decision made at the time.

The registration statement a company files to offer securities to the public, most often for an initial public offering.

The disclosure filed by anyone who acquires more than 5% of a company's voting shares and may seek to influence it.

The shorter ownership disclosure for passive and institutional holders of more than 5% of a company's voting shares.

Assets less liabilities, attributable to the company's own shareholders, on the balance sheet date.

The four-digit Standard Industrial Classification code the SEC assigns to each company. Listed's sectors are built from it.

Long-term debt, its current portion and short-term borrowings, as reported, added together.

The letter on each Form 4 line that says what kind of transaction it was: P for an open-market purchase, S for a sale, and more.

The sum of the last four reported quarters, with the fourth quarter derived from the annual figure.

The tagging standard that makes the figures in SEC filings machine-readable. Every financial figure on Listed comes from it.

The change from the same period a year earlier, divided by the size of that earlier figure.