Accrual ratio
AccountingNet profit minus operating cash flow, divided by average total assets.
In plain terms
Sustained above about 10% deserves an explanation. The multi-year trend matters far more than any single year.
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Glossary
Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.
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