What Is a Shareholder Loan? A shareholder loan is a type of debt financing in which a company borrows funds from one of its shareholders instead of from a bank or outside lender. It acts as an internal source of financing provided through a loan agreement between the shareholder and the business. Companies use shareholder…
From Local Accounting to Global Finance with Marlon Marlon’s journey is a powerful testament to the value of self-directed learning and global ambition. Initially an accidental accounting major in the Philippines, Marlon transformed his career through strategic skill development, transitioning from specialized roles in cost and accounting to advanced analytical roles, such as FP&A. In…
Blue Ocean Strategy is a business framework where companies create new market space instead of competing in existing markets. A “blue ocean” is an uncontested market where customer needs are underserved or entirely unmet. Companies create blue oceans by offering a product or service that is meaningfully different from existing options. This approach shifts the…
The Hidden Power of Stock Indices: S&P 500, Dow, & Corporate Strategy Everyone sees the headlines (“The S&P 500 is up”), but few understand the mechanics behind these indices and how they actively shape the global flow of trillions of dollars. Indices are not just scoreboards; they are the architecture of modern capital flow. In…
What Is Corporate Restructuring? Corporate restructuring is the process of changing a company’s financial structure, operations, or organization to relieve financial strain, remove barriers to growth, or increase profitability. These changes can include renegotiating debt agreements, lowering operating costs, or reorganizing teams to help the company run more efficiently. What Are the Main Reasons for…
Interest Rate Swaps Masterclass: Modeling SOFR & The End of LIBOR The Interest Rate Swap (IRS) market, the biggest derivative contract in the world, has undergone a massive overhaul. LIBOR is gone, and the way plain vanilla swaps are traded has changed dramatically. Join us to discuss the new Interest Rate Swap course, which fully…
Front Office vs. Back Office: What’s the Difference? The front office generates revenue for an investment bank by advising clients on mergers and acquisitions, raising capital, trading securities, and providing market research. The back office handles operations, trade settlement, accounting, and record-keeping that support those activities. A third segment, the middle office, sits between the…
Subscription Economics: Mastering LTV, Churn, and Recurring Revenue The Subscription Economy has fundamentally reshaped corporate finance, moving the focus from one-time sales to long-term customer relationships. For professionals in FP&A, IR, and Corporate Strategy, understanding this shift is critical for forecasting and valuation. In this episode of Corporate Finance Explained on FinPod, we break down…
Why do profitable giants like Apple and Amazon report billions in earnings yet often pay surprisingly low effective tax rates (ETR)? On this episode of Corporate Finance Explained on FinPod, we pull back the curtain on corporate tax strategy, focusing on legal optimization and the strategic levers finance teams use to manage this massive cash…
What is Trailing Twelve Months (TTM)? Trailing twelve months (TTM), also called last twelve months (LTM), provides a current and seasonally adjusted view of a company’s financial health. Financial analysts and investors use TTM metrics to gain a rolling view of reported financial results, such as revenue, EBITDA, and EPS. How to Calculate TTM Revenue…
