Retained Earnings
Refers to the percentage of net profits not paid out as dividends, but retained by the company to reinvest in its core business or to pay off debt. It is recorded under shareholders’ equity in the balance sheet, and the retained earnings formula is calculated by adding net income to or subtracting from retained earnings […]
Retained Earnings
Retained earnings are profits that a company reinvests instead of distributing them as dividends to shareholders. Retained earnings appear on the company’s balance sheet under the shareholders’ equity section and may sometimes be referred to as accumulated surplus.
Financial instruments
Assets or financial products that you invest in—such as stocks, bonds, real estate, or options—with the aim of generating returns or capital gains in the foreseeable future.
Financial Instrument
Any contract that creates a financial asset for one entity and a financial liability or equity instrument for another. Examples include shares, bonds, sukuk, derivatives, and certificates of deposit.
Relative Performance
The performance of a security, fund, or portfolio compared to a benchmark index or peer group over a specified period, used to assess whether an investment strategy or manager has added value.
Qualified Foreign Investors (QFIs)
Foreign institutions and individuals who meet specific eligibility criteria established by the Saudi Capital Market Authority (CMA) to directly invest in the Saudi Stock Exchange (Tadawul). QFI status enables access to the Saudi market under specific ownership and regulatory conditions.
Revenue (Revenues)
The total income generated by a company from its principal business activities — such as sales of products or provision of services — before deducting any costs or expenses. It is the top line of the income statement.
Divergence
Divergence occurs when technical analysis indicators or trading volumes fail to confirm price movement, thus deviating from it. For instance, during an uptrend, prices may rise while indicators form lower highs, which is known as negative divergence. Conversely, during a downtrend, prices may fall to lower lows while indicators form higher lows, which is termed […]
Closing
Commonly used in closing price – closing day – naturally in relation to trading and transactions.
Financial disclosure
Providing important information to investors and the public transparently, such as financial statements and periodic reports, to enable them to make informed decisions.