Business accountants measure financial performance and success in myriad ways, including the percentage or ratio known as "operating margin." Operating margin helps accountants and business managers ...

For 25 years or longer, operating ratio (the ratio of operating expenses to operating revenue) has been a common measure of profitability and efficiency in the truckload transportation industry.

In order to operate, your business must sell goods or services, buy equipment, pay its bills and receive payment from customers. Operating efficiency ratios provide numerical feedback about how ...

Union Pacific’s (UP) added labor expense this year, combined with lower business volumes and increased operating costs, “will likely result in a full-year 2023 operating ratio that exceeds 2022 levels ...

The soft freight scenario in the United States is a major headwind to railroad operators as a bulk of its revenues is derived from freight. The dismal scenario with respect to rail freight traffic in ...

“Cash is King” is more than just a cliché; it is a fundamental truth. A company can report billions in profit on its income statement, yet if it runs out of the actual money needed to pay its short ...

It is no secret that the transportation sector had a very tough time last year, thanks to the COVID-19 outbreak. Railroads, being one of the most important corners of this widely-diversified sector, ...

Marshall Hargrave is a stock analyst and writer with 10+ years of experience covering stocks and markets, as well as analyzing and valuing companies. The operating cash flow (OCF) ratio indicates ...