Celadon trucking

Glossary

Term Definition
Dividend Record Date This is the declaration date for latest dividend payment reported by the company.
Yield (%) This value is the current percentage dividend yield based on the present cash dividend rate. It is calculated as the Indicated Annual Dividend divided by the current Price, multiplied by 100.
Total Revenue Total Revenue represents revenue from all of a company’s operating activities after deducting any sales adjustments and their equivalents.
Total Operating Expense Total Operating Expense represents the sum of: Industrial Company:
Cost of Revenue, Total
Selling/General/Administrative Expenses, Total
Depreciation/Amortization
Interest Expense (Income), Net – Operating
Unusual Expense (Income)
Other Operating Expenses, Total

Utility Company:
Cost of Revenue, Total
Selling/General/Administrative Expenses, Total
Depreciation/Amortization
Interest Expense (Income), Net – Operating
Unusual Expense (Income)
Other Operating Expenses
Fuel Expense
Operations & Maintenance

Insurance Company:
Selling/General/Administrative Expenses, Total
Depreciation/Amortization
Interest Expense (Income), Net – Operating
Unusual Expense (Income)
Other Operating Expenses, Total.
Net Income Before Taxes Income Before Tax represents the sum of Operating Income and the following items for all companies other than banks:
Interest Income (Expense), Net Non-Operating
Gain (Loss) on Sale of Assets
Allowance for Funds Used During Construction – Utility only
Other, Net

For banks, Net Interest Income After Loan Loss Provision is adjusted by the following items:
Non-Interest Income, Bank
Non-Interest Expense, Bank
Net Income Net Income represents the sum of Net Income Before Extraordinary Items and Total Extraordinary Items.
P/E (FY) This ratio is calculated by dividing the current Price by the sum of the Diluted Earnings Per Share from continuing operations BEFORE Extraordinary Items and Accounting Changes for the latest annual period.
Price to Revenue (FY) This is the current Price divided by the Sales Per Share for the most recent fiscal year.
Price to Book (FY) This is the Current Price divided by the latest annual Book Value Per Share.
Price to Cash Flow (FY) This is the current Price divided by Cash Flow Per Share for the most recent fiscal year. Cash Flow is defined as Income After Taxes minus Preferred Dividends and General Partner Distributions plus Depreciation, Depletion and Amortization.
Current Ratio (FY) This is the ratio of Total Current Assets for the most recent fiscal year divided by Total Current Liabilities for the same period.
Quick Ratio (FY) The Quick Ratio, also known as the Acid Test Ratio, is defined as Total Current Assets minus Total Inventory for the most recent fiscal year divided by Total Current Liabilities for the same period.
Total Debt to Equity (FY) (%) This ratio is Total Debt for the most recent fiscal year divided by Total Shareholder Equity for the same period.

For definitions of the terms used in the Summary Fundamentals table above, please refer to our Glossary.