Valuation
WACC — Weighted Average Cost of Capital — the blended return investors and lenders expect.
DCF — Discounted Cash Flow — valuing a business by its future cash, in today's money.
EV — Enterprise Value; EV/EBITDA and P/E are common valuation multiples.
IRR / NPV — Internal Rate of Return / Net Present Value — whether an investment creates value.
FCF — Free Cash Flow — cash left after running costs and investment.
Working capital
DSO — Days Sales Outstanding — average days customers take to pay you.
DPO — Days Payable Outstanding — average days you take to pay suppliers.
DIO — Days Inventory Outstanding — average days stock sits before it sells.
Accounting
GL / AR / AP — General Ledger / Accounts Receivable (owed to you) / Accounts Payable (you owe).
JE / COA — Journal Entry / Chart of Accounts.
COGS — Cost of Goods Sold.
EBITDA / EBIT — Operating cash profit / operating profit.
ECL — Expected Credit Loss — the IFRS-9 provision for likely bad debts.
NAV / YTD / FY — Net Asset Value / Year to Date / Financial Year.
Mauritius statutory
PAYE — Pay As You Earn — income tax.
CSG — Contribution Sociale Généralisée — the Mauritius social contribution.
NSF — National Savings Fund (not "non-sufficient funds").
VAT / MRA — Value Added Tax / Mauritius Revenue Authority.
HRDC levy / BRN — Training levy / Business Registration Number.
Plain-English summaries for orientation — not formal accounting definitions.