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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.

Showing 3 terms

Operating margin

Accounting

Operating profit as a percentage of revenue.

In plain terms

How much of each rupee of sales survives the cost of actually running the business.

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Other operating income

Accounting

Income arising from a company’s ordinary operations but not from the sale of its principal goods or services, presented within revenue from operations.

In plain terms

Where scheme receipts, scrap sales and export incentives usually land. Because it is inside revenue it is also inside EBITDA, which is how an operating margin improves without the manufacturing improving.

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RoDTEP

Fundamental analysis
Also called: Remission of Duties and Taxes on Exported Products

Remission of Duties and Taxes on Exported Products — a scheme refunding embedded duties and taxes on export value as transferable electronic scrips, notified rate by rate against the customs tariff.

In plain terms

It replaced the earlier MEIS after India’s export incentives were found inconsistent with WTO rules, and it is framed as a remission rather than a subsidy for that reason. It generally sits above EBITDA, so it lifts the operating margin rather than just the tax line.

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Indian stock market glossary · Market Vidyalaya