P
Pro Forma
A hypothetical balance sheet and income statement based on a set of assumptions. Pro forma statements are used in earnings reports.
Q
There are no entries for the letter 'Q'
R
ROIC
Stands for return on invested capital. ROIC is solely concerned with the ability to generate returns on money invested in a business; it has no interest in the source of those funds. ROIC is calculated as follows:
After-tax operating earnings / (Total assets - cash and non-interest-bearing current liabilities)