Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance.

Background of the New C&DIs The New C&DIs supplement the Staff’s existing guidance with respect to non-GAAP financial measures for business combination transactions, which – prior to last week ...

Financial statements are one mechanism in which to provide insight into a company's financial health. However, management may not be satisfied that this information clearly reflects their business ...

GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects ...

Jiwon Ma is a fact checker and research analyst with a background in cybersecurity ... accounting principles (GAAP), most other countries use the International Financial Reporting Standards ...

The findings, published in the March 2025 staff working paper " Financial Reporting Framework Requirements for State and Local Governments: Evaluating GAAP Choice," not only assess current reporting ...

Refer to the Reconciliation of Net Income (GAAP) to Adjusted EBITDA (Non-GAAP) schedule on page 9 for the reconciliation to the most comparable GAAP financial measure.

For the quarter, on a non-GAAP basis, adjusted EPS of $2.86 increased one percent from the prior year. Adjusted EBITDA of $1.2 billion was up one percent as higher pricing, net of power and fuel ...

Non-GAAP Financial Measures This release contains the following non-GAAP financial measures: Non-GAAP gross profit, Non-GAAP gross profit margin, Non-GAAP operating expenses, Non-GAAP net loss ...