【What does Non GAAP earning really mean ? 】 总是看到各公司宣布GAAP EPS和Non GAAP EPS,但对Non GAAP EPS不大明白,只知道它是非公认会计准则盈余,或者叫调整盈余,但到底怎么调整的始终没有整明白,看过的几本书上也没写明白,金融字典里也没有清楚的解释。今天终于查到一篇详细解释的文章,Copy到这里收藏。
In those cases, you’ll want to use basic EPS for company-to-company comparisons. Basic and diluted EPS calculations are both standardized across companies by the Generally Accepted Accounting Principles (GAAP). Adjusted EPS is a non-GAAP number, but it may be more useful for c...
EPS is a company'snet income—or profit—divided by its number ofoutstanding common sharesof stock. Although the goal of any acquisition is to ultimately boost earnings, the initial result can cause the acquiring company's EPS to decline. In other words, the acquisition has reduced or diluted ...
Diluted shares help find the potential effect of converting dilutive stock bonds. Thus, it helps assess the EPS. It is beneficial in determining a company’s financial position in the market and helps in finding its potential. There is a very minimal or low chance of manipulation as all the...
A multi step income statement is a company’s financial statement in a format presenting revenues, costs, and expenses for a specific reporting period. It provides a more detailed breakdown of expenses than a single-step income statement and uses a varie
Which EPS? (current year actual--usually last 4 quarters, future forecast, basic vs. diluted) Closing prices Alternatives how to evaluate them Market-based Ratios Price earnings ratio (PE): Stock price / EPS Dividend Yield: Dividend per share / Stock price Market value: stock price x shares...
In January 2015, the company disclosed that it is expecting GAAP earnings in the range of $14.35 to $15.10 and operating (non-GAAP) earnings between $15.75 and $16.50 per diluted share from continuing operations for 2015. The company also stated that it expects free cash flow in 2015 to ...
(b) All earnings per share (EPS) measures in this report refer to diluted EPS, unless otherwise specified. (c) This is a non-GAAP measure. See page 26. *Represents $500 million of specific provisions. Net Income (Canadian $ in millions) Earnings per Share (Canadian $) 2,351 1,857 ...
10–23. This is the context in terms of which to understand our performance in 2013. By many measures, it was a successful year for IBM. Our diluted operating earnings per share in 2013 were $16.28, a new record. This marked 11 straight years of operating EPS growth. We grew operating...
开通VIP Our Mission: To Help Our Clients and Our People Excel This guide is one of a series of publications intended to assist users in understanding International Accounting Standards. These include: International 3rd Edition. Written by Deloitte & Accounting Standards: Touche, United Kingdom. Publ...