Debt capital: Funds borrowed to finance the operations of a business. Debt to Assets :Debt / Total Assets Degree of financial leverage (DFL): Percentage change in net income for a given percentage change in net operating income. Degree of operating leverage (DOL):Percentage change in net operating income for a given percentage change in sales. Descending triangle: A sideways price pattern between two converging trendlines in which the upper line is declining while the lower line is flat. Discount rate: Rate used to convert future cash flows to present values. Discounted cash flow:The present value of future cash flow. Divergence: A situation where two indicators are not confirming each other. Dividend payout ratio: Ratio of dividends paid out to total earnings. Dividend per share (DPS):Total annual dividends paid to common shareholders / Common shares outstanding Dividend to Cash flow :Dividend paid on common shares / cash flow from operations after taxes Dividend yield :Dividend per share / price per share Dividends: Earnings and profits of a corporation appropriated for distribution among shareholders.
