Financial Glossary

Plain-English definitions of the financial terms that matter most — from AR aging to WACC.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
A

Accounts Receivable (AR)

Money owed to a company by its customers for goods or services delivered but not yet paid for. AR aging categorizes these receivables by how long they've been outstanding: 0–30 days, 31–60 days, 61–90 days, and 90+ days.

See how FinTel tracks AR aging →

Adjusted EBITDA

EBITDA with additional add-backs for non-recurring items, owner-related expenses above market rate, and other normalizing adjustments. Used in M&A transactions to represent the true recurring earning power of a business.

See how FinTel handles QoE adjustments →
B

Budget vs Actuals (BvA)

A comparison of planned financial performance (the budget) against what actually occurred (the actuals). Variance analysis identifies where and why the business deviated from plan.

See how FinTel automates BvA →

Burn Rate

The rate at which a company spends its cash reserves, typically expressed as a monthly figure. Gross burn is total monthly cash outflow. Net burn is total outflow minus total inflow.

See how FinTel projects cash runway →
C

Cap Table (Capitalization Table)

A spreadsheet or ledger that shows the equity ownership structure of a company, including all shareholders, share classes, option grants, SAFEs, convertible notes, and their respective ownership percentages.

See how FinTel manages cap tables →

Cash Runway

The number of months a company can continue operating at its current burn rate before running out of cash. Calculated as: current cash balance divided by monthly net burn rate.

See how FinTel projects 3-scenario runway →
D

Days Sales Outstanding (DSO)

The average number of days it takes a company to collect payment after a sale. Calculated as: (accounts receivable / total credit sales) × number of days. Lower is better.

DCF (Discounted Cash Flow)

A valuation method that estimates the value of a business based on the present value of its projected future cash flows, discounted at a rate that reflects the risk of those cash flows (WACC).

See how FinTel runs DCF valuations →
E

EBITDA

Earnings Before Interest, Taxes, Depreciation, and Amortization. A widely used measure of operating profitability that strips out the effects of financing decisions, tax environments, and non-cash charges.

F

Football Field Chart

A valuation visualization that displays the implied enterprise value range from multiple valuation methodologies (DCF, comparable companies, precedent transactions) as horizontal bars on a single chart. The overlap zone shows where methods agree.

See how FinTel generates football fields →

Fractional CFO

A part-time or contract Chief Financial Officer who serves multiple companies simultaneously, providing strategic financial leadership without the cost of a full-time hire. Typically serves companies in the $2M–$50M revenue range.

Read: What Is a Fractional CFO? →

FP&A (Financial Planning & Analysis)

The function within a company responsible for budgeting, forecasting, financial modeling, and providing analytical support for strategic decision-making.

See how FinTel powers FP&A →
G

Gross Margin

Revenue minus Cost of Goods Sold (COGS), expressed as a percentage of revenue. Measures how much profit a company makes after accounting for the direct costs of producing its goods or services.

N

Net Working Capital (NWC)

Current assets minus current liabilities, excluding cash and debt. In M&A transactions, the NWC "peg" is the agreed-upon normalized working capital level used to adjust the purchase price at closing.

P

Pro Forma

Forward-looking financial projections that model what a company's financials would look like under a specific set of assumptions. Used for business planning, fundraising, and transaction preparation.

See how FinTel builds pro forma projections →
Q

Quality of Earnings (QoE)

A due diligence analysis performed during M&A transactions that examines the sustainability, accuracy, and quality of a company's reported earnings. Identifies non-recurring items, owner add-backs, and normalizing adjustments to arrive at adjusted EBITDA.

See how FinTel automates QoE analysis →
R

Revenue Model

A structured framework that projects future revenue based on underlying drivers: pricing, volume, customer count, contract values, pipeline probability, marketing attribution, and seasonality.

See how FinTel builds revenue models →
S

Scenario Planning

The process of modeling multiple possible future outcomes (base case, upside, downside) to understand the range of financial impact from different decisions or market conditions.

See how FinTel models scenarios →
T

Three-Statement Model

A linked financial model consisting of the Income Statement (P&L), Balance Sheet, and Cash Flow Statement, where changes in one statement automatically flow to the others. The gold standard of financial modeling.

See how FinTel builds three-statement forecasts →
W

WACC (Weighted Average Cost of Capital)

The blended rate of return required by all of a company's capital providers (debt and equity), weighted by their respective proportions in the capital structure. Used as the discount rate in DCF valuations.

See how FinTel calculates WACC →