Many industries are characterized by high seasonality. A seasonal business is one in which the majority of its sales occurs during a short period each year, or a business that experiences substantial changes in trading activity throughout the year. Typical... 

A large portion of all business transactions are credit transactions. One way of extending credit is by the acceptance of a “promissory note“, a contract in which one person (the maker) promises to pay another person (the payee) a specific... 

This post is filled with measurements that are of considerable use to lenders, investors, and investment analysts. The measures are used to evaluate a company’s viability. This is accomplished by examining a company’s ability to collect accounts receivable...