Fundamental Library

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Accumulated Depreciation
Adjustments (Cash Flow from Operating Activities)
Advance from Customers
Asset Turnover
Bonus Issue
Book Value / Equity Capital
Buyback
CAGR (Compound Annual Growth Rate)
Capital Work in Progress (CWIP)
Cash and Cash Equivalents
Cash Conversion Days
Cash Flow Per Share (CF/Share)
Cash From Financing
Cash From Investing
Cash From Operations
Chairman
Changes in Working Capital
Common Sized
Consolidated Financial Statements
Current Assets
Current Investments
Current Liabilities
Current Ratio
D/A
D/E
Debt
Depreciation
DII
Discount Rate
Discounted Cash Flow (DCF)
Dividend Yield
Dividend/Share
Dividends
EBIT
EBITDA
EBT
Effective Tax Rate
Employee Cost
EPS
EV/EBITDA
Exceptional Items (Income Statement)
Executive Director
Face Value
Fair Value
FCF Per Share
FII (Foreign Institutional Investor)
Financial Leverage Multiplier in Du Pont Analysis
Free Cash Flow Yield
Government Holding
Gross Block
Implied Growth Rate
Independent Directors
Institutional Holdings
Interest Coverage Ratio
Interest Expense
Inventories
Inventory Days
Long Term Loans & Advances
Long Term Provisions
Manufacturing Expenses
Market Cap
Net Block
Net Cash Flow
Net Profit
Non-Current Assets
Non-Current Investments
Non-Current Liabilities
Non-Executive Director
Non-Independent Directors
NPM (Net Profit Margin)
OPM (Operating Profit Margin)
Other Current Assets
Other Current Liabilities
Other Expense
Other Income
Other Non-Current Assets
P/B
P/E
P/S
Payable Days
PEG
Power Fuel Cost
Promoter Pledge
Promoters
PV (Present Value)
Quarterly Results
Raw Material Cost
Receivable Days
Reserves
Retail/Public Shareholding
Rights Issue
ROA (Return on Assets)
ROCE
ROE
Sales
Secured Loans
Selling and Distribution Costs
SGA costs
Share Capital
Shareholding Pattern
Short Term Borrowings
Short term loan and advances
Short Term Provisions
Standalone Financial Statements
Stock Splits
Tax
Tax %
Total Expense
Trade Payables
Trade Receivables
Unsecured Loans

Debt

Explanation: Debt refers to funds borrowed by a company from external sources, such as banks, financial institutions, or bondholders, to finance its operations or investments. Debt can be classified into two main categories based on the repayment period: long-term debt and short-term debt.

  1. Long-Term Debt: Long-term debt includes obligations that are due for repayment over a period exceeding one year. It typically involves large sums of money borrowed for major investments, such as infrastructure projects, equipment purchases, or acquisitions. Long-term debt instruments often have maturity periods ranging from several years to several decades. Examples of long-term debt include long-term loans, bonds, and mortgage obligations.

  2. Short-Term Debt: Short-term debt consists of obligations that are due for repayment within one year or within the company’s normal operating cycle, whichever is longer. Short-term debt is used to finance day-to-day operations, manage working capital needs, or cover temporary cash flow shortages. Short-term debt instruments usually have shorter maturity periods, ranging from a few days to one year. Examples of short-term debt include bank overdrafts, lines of credit, trade payables, and short-term loans.

Short-term borrowings are typically categorized under current liabilities, while long-term debt is classified under non-current liabilities. Furthermore, long-term debt may include secured loans and unsecured loans, which are backed by collateral or issued based on the borrower’s creditworthiness, respectively.

Example: Bharti Airtel has short-term borrowings of 5,341.40 crore and long-term borrowings of 151,569 crore (secured loans + unsecured loans). This means that Bharti Airtel has borrowed 5,341.40 crore that is due for repayment within one year, which represents its short-term debt. Additionally, it has borrowed 151,569 crore that is due for repayment over a period exceeding one year, which represents its long-term debt. Bharti Airtel utilizes both types of debt to finance its operations, with short-term debt addressing immediate financing needs and long-term debt funding larger investments or strategic initiatives.

You can view the debt for any company on Radar under current and non-current liabilities in the Balance Sheet section.

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