Terms starting with Q
5 terms
Qualified Institutional Placement
Corporate Actions, Dividends & Governance
qualitative
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
Qualified Opinion
Financial Statements & Accounting
qualitative
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
Quality Investing
Fundamental Analysis & Valuation
qualitative
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
Quantitative Easing
Economy, Macro & Market Cycles
₹ crore
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
Quick Ratio
Fundamental Analysis & Valuation
ratio (x, times)
Current assets excluding inventory, divided by current liabilities — a stricter test of short-term solvency.
Quick Ratio = (Current Assets - Inventory) / Current Liabilities