👉 Underlever is a term in accounting that refers to a situation where an entity's financial position or performance has been lower than expected, and this discrepancy may have arisen due to various factors such as changes in market conditions, operational inefficiencies, or unforeseen circumstances. Underlever can be either positive or negative, depending on the nature of the situation. The term "underlever" is often used in conjunction with a deficit or a gap in financial reporting that indicates that an entity's financial performance has been
