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Terms starting with Q

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Corporate Actions, Dividends & Governance

Qualified Institutional Placement

A fast-track issue of shares by a listed company to qualified institutional buyers only.

Test: shares are issued to qualified institutional buyers at a price at or above the floor derived from the two-week average of high and low prices qualitative Financial Statements & Accounting

Qualified Opinion

An audit opinion stating that the financial statements are fairly presented except for a specific matter the auditor identifies.

Test: the auditor concludes that misstatements are material but not pervasive, or that sufficient evidence for one area could not be obtained qualitative Fundamental Analysis & Valuation

Quality Investing

An approach that prioritises businesses with durable high returns on capital, strong balance sheets and consistent cash generation.

Test: sustained high return on capital employed, low leverage, cash conversion near or above reported profit, and a nameable competitive barrier qualitative Economy, Macro & Market Cycles

Quantitative Easing

Large-scale purchases of long-dated assets by a central bank to lower long-term rates when policy rates are near zero.

Test: the central bank buys assets on a pre-announced scale to expand its balance sheet, targeting quantity rather than a short-term rate ₹ crore Fundamental Analysis & Valuation

Quick Ratio

Current assets excluding inventory, divided by current liabilities — a stricter test of short-term solvency.

Quick Ratio = (Current Assets - Inventory) / Current Liabilities ratio (x, times)