Guidance
Fundamental analysisManagement’s forward-looking statements about expected performance.
In plain terms
Write down what was promised and check it next quarter. Three misses tell you how to weigh the fourth.
1492 terms
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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Circle rate
Regulation & taxAlso called: Ready reckoner rate, Guidance value, Guideline value
The minimum value per unit area notified by a state government for property transactions in a locality.
In plain terms
Stamp duty is charged on the higher of the documented price and this notified value, and the income tax provisions for immovable property key off the same figure — so in a weak local market duty and tax can be computed on a price nobody is actually paying.
Investor presentation
Fundamental analysisAlso called: Earnings presentation, Results presentation
A slide deck a company files alongside its results, summarising performance, strategy and project timelines in its own chosen format.
In plain terms
Useful and unaudited. Timing slippage and changed guidance often appear here in a slide rather than in a separate announcement, so compare consecutive decks.