Remove Concentration Remove GAAP Remove Profit and Loss
article thumbnail

What is Quality of Earnings?

CFO Share

QOE reports go beyond the balance sheet and profit and loss statement – they challenge the underlying data through rigorous testing and management interviews to assess accuracy, and risk. Sales concentrations and/or backlog risk. Think of a QOE report like taking a used car to the mechanic before buying it.

article thumbnail

Invisible, yet Invaluable: Valuing Intangibles in the Birkenstock IPO!

Musings on Markets

While companies that were listed for much of the twentieth century waited until they had established business models to go public, the dot-com boom saw the listing of young companies with growth potential but unformed business models (translating into operating losses), and that trend has continued and accelerated in this century.

Valuation 106
article thumbnail

Data Update 1 for 2021: A (Data) Look Back at a Most Forgettable Year (2020)!

Musings on Markets

While the universe of companies is diverse, with approximately half of all firms from emerging markets, it is more concentrated in market capitalization, with the US accounting for 40% of global market capitalization at the start of the year.