CA Bigyan Kumar Mishra

You may have come across the terms "top-line growth" and "bottom-line growth". At first glance, these terms might sound like complicated financial jargon. You might wonder: Do I really need to understand these terms? Are they only for big corporations?The truth is, understanding the difference between top-line and bottom-line growth is essential. These two lines on … [Read more...] about Difference Between Top-Line and Bottom-Line Growth: A Beginner’s Guide

Have you ever searched for “difference between operating margin and EBITDA for small business” and felt overwhelmed by all the financial jargon? You're not alone. Whether you're a freelance designer, an IT consultant, or running a small manufacturing unit, understanding how profitable your business really is can be confusing. This guide will explain what operating … [Read more...] about Operating Margin vs EBITDA: Key Differences Every Small Business Owner Should Know

If you’re someone running a home bakery, freelancing as a graphic designer, running a tuition centre, or managing a local service like a mobile repair shop—you’ve probably wondered: “Do I really need to understand all these financial ratios?” or “Is this topic too technical for me?”The truth is, understanding your debt-to-equity ratio isn’t just for finance experts or … [Read more...] about What Is Debt-to-Equity Ratio? A Simple Financial Guide for Business Owners and Beginners

If you’re running a small business or investing in companies, you might often hear people say things like, “My business made ₹5 lakh this year,” or “This stock is showing strong profits.” That sounds good, doesn’t it?But here’s a deeper question—how much money did it take to make that profit?This is where Return on Invested Capital (ROIC) becomes one of the most … [Read more...] about How to Calculate Return on Invested Capital (ROIC): A Simple Guide for Business Owners

If you’ve ever found yourself wondering whether buying a stock is just like buying a lottery ticket, you’re not alone. Many first-time investors in India, whether freelancers, home-based entrepreneurs, or salaried professionals, wrestle with this doubt. The fast-paced news, market tips, and money-doubling promises make it even harder to tell the difference between a smart … [Read more...] about Speculation vs Gambling in India: How to Know If You’re Investing Smart or Just Taking a Risk