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Stock market terms often feel complex, but they become simple when explained with real-life examples. Using a tea shop example, we can understand sales, capex, EBITDA, operating leverage, diversification, acquisitions, and more.


Brownfield vs Greenfield

Expanding an existing shop = Brownfield.
Building a new shop from scratch = Greenfield.

Sales / Top Line

Sales = Volume × Price. Selling 10 cups at ₹10 = ₹100 in revenue.

Fixed and Variable Costs

Rent is fixed. Raw materials and labor are variable. When sales rise but fixed costs remain the same — profits grow rapidly.

Operating Leverage

More sales with same fixed costs = big jump in profits.

Capex

Spending to grow the business = Growth Capex.
Spending to maintain the business = Maintenance Capex.

Value Addition & Product Mix

Adding ginger tea, cardamom tea, etc., increases pricing power.

Acquisition vs Diversification

Buying a nearby tea shop = Acquisition.
Starting unrelated businesses = Unwanted diversification.

Gross Profit and EBITDA

Gross profit = Sales − Raw material cost. EBITDA = Operating profit before interest, tax, depreciation.

Net Profit

Profit after all expenses — the actual money earned.

Backward Integration

Producing your own raw materials — like owning a dairy farm for your tea shop.

These simple explanations help understand concepts used by every listed company.

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