Operating income — Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects… … Energy terms
Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… … Wikipedia
Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… … Wikipedia
Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… … Wikipedia
operating profit — The profit that a company makes before the deduction of interest and tax. Financial Services Glossary * * * operating profit operating profit ➔ profit1 * * * Profits from a company s ordinary revenue producing activities, calculated before… … Financial and business terms
Operating ratio — The operating ratio is a financial term defined as a company s operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as… … Wikipedia
Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… … Investment dictionary
Operating Ratio — A ratio that shows the efficiency of a company s management by comparing operating expense to net sales. Calculated as: The smaller the ratio, the greater the organization s ability to generate profit if revenues decrease. When using this ratio,… … Investment dictionary
operating expenses and revenues — The costs and revenues incurred or generated by an organization in the normal course of business, excluding any extraordinary items … Accounting dictionary
Pretax Operating Income - PTOI — An accounting term that refers to the difference between a company s operating revenues (from its primary businesses) and its direct expenses (except taxes) tied to those revenues. Pretax operating income excludes non operating forms of revenue… … Investment dictionary
