While non-GAAP earnings may have a tendency to manipulate earnings numbers, they also provide legitimate uses for both investors and management. Sometimes, investors prefer certain non-GAAP earnings to better gauge the core performance of some business operations, because GAAP earnings are non-specific...
operating earnings、EBITDA 以及 pro-forma income）会在原有准则的基础上，
所以non-GAAP采用的earnings一般是EBIT(息税前利润,earnings before interest and taxes)、EBITDA (息税折旧摊销前利润,earnings before interest, taxes, depreciation, and amortization)等经调整利润(adjusted earnings)。 如果恰当使用non-GAAP财务计量,可以向投资者提供更意义的财务信息,显示公司核心业务的经营状况。但...
Non-GAAP Earnings are reported by public companies along with their financial statements that comply with GAAP standards.
The Relationship between Non-GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers 本文字数 6251 字 读完共需 38 分钟 编者按 : 文章研究了非公认会计准则收益的披露,以及对非公认会计准则收益披露的正式及非正式监管关注,是否会影响管...
Non-GAAP is EBITDA –earnings before interest, tax, depreciation, and amortization; through EBITDA, the analysts understand the operating performance of the company, EBITDA is calculated as – EBIT +Depreciation +Amortization, another measure for non-GAAP is EBIT- Earnings before interest and taxes....
In a nutshell, they are not part of the day-to-day operating expenses of a company and are therefore "adjusted," or either backed out of or added to GAAP earnings. To add to the confusion, adjustments and non-GAAP earnings are called by different names. ...
Apart from EBITDA, cash earnings, adjusted operating income, adjusted EPS, and more also come under non-GAAP earnings. Additionally, some non-GAAP measures are popular in specific industries. For instance, real estate companies prefer showing non-GAAP items such as Funds from Operations (FFO) in...
Non-GAAP earnings are pro forma earnings figures, adjusted to eliminate one-time transactions to provide a "truer" picture of a company's performance.
Non-GAAP figures usually exclude irregular or non-cash expenses, such as those related toacquisitions, restructuring, or one-time balance sheet adjustments. This smooths out high earningsvolatilitythat can result from temporary conditions, providing a clearer picture of the ongoing business. The Securit...