Financial Reporting em Inglês: EBITDA, Variance Analysis e Forecast

Vocabulário Essencial

Comparativo: como um iniciante diria vs. como um executivo nativo diria

EBITDA

Earnings Before Interest, Taxes, Depreciation, and Amortization - a measure of operating profitability.

❌ Básico

"Our profit before counting some expenses."

✅ Executivo

"EBITDA margin expanded 200 basis points to 28%, driven by operational leverage."

Quando usar: Relatórios de resultados e valuations.

Variance Analysis

The comparison of actual results against budget or forecast to identify and explain differences.

❌ Básico

"Comparing what happened vs what we planned."

✅ Executivo

"Variance analysis shows a $2M favorable variance in COGS due to supplier renegotiation."

Quando usar: Reviews de performance financeira.

YoY / QoQ / MoM

Year-over-Year, Quarter-over-Quarter, Month-over-Month - comparative growth metrics.

❌ Básico

"Compared to the same period last year."

✅ Executivo

"Revenue grew 18% YoY and 4% QoQ, in line with guidance."

Quando usar: Earnings calls e relatórios.

Guidance

Company's projection of future financial performance communicated to investors.

❌ Básico

"What we expect to happen next quarter."

✅ Executivo

"We're raising full-year guidance to $120M revenue, reflecting the strong Q3 performance."

Quando usar: Earnings calls e investor relations.

Basis Points (bps)

A unit of measure equal to 1/100th of 1 percent, used for interest rates and margins.

❌ Básico

"A very small percentage change."

✅ Executivo

"Gross margin improved 150 basis points to 42.5%, driven by pricing optimization."

Quando usar: Discussões de margens e taxas.

Run Rate

An extrapolation of current performance to predict future results.

❌ Básico

"If we continue at this pace, we'll reach..."

✅ Executivo

"Based on Q3 results, we're on a $120M revenue run rate, ahead of our $115M target."

Quando usar: Forecasting e planning.