Operating Leverage

Operating leverage is a financial ratio that measures how sensitive a company’s operating income (EBIT) is to a change in revenue. It reflects the…

Operating Lease

An operating lease is a contract that gives a business (the lessee) the right to use an asset for a period of time without…

Operating Earnings

Key takeaways – Operating earnings (also called operating income, operating profit, or EBIT) measure the profit generated by a company’s core operations before interest…

Operating Revenue

Operating revenue is the money a company earns from the goods and services that make up its core business — the activities it exists…

Operating Loss Ol

An operating loss occurs when a company’s operating expenses exceed its gross profit (or revenues for a service company). Operating profit (also called operating…

Operating Expense Ratio Oer

The Operating Expense Ratio (OER) is a simple performance metric used in real estate to show how much of a property’s income is consumed…

Operating Cash Flow Margin

Key takeaways – Operating cash flow (OCF) margin measures how much cash a company generates from its core operations for each dollar of sales:…

Operating Activities

Operating activities are the day‑to‑day functions a business undertakes to produce and deliver its goods or services and to generate revenue. They include the…

Open Outcry

Introduction Open outcry was the dominant way traders communicated orders on exchange floors for centuries. In trading “pits,” traders used vocal calls and standardized…

Open Order

An open order (also called a working order or backlog order) is any buy or sell instruction you have placed with a broker that…