When you read financial statements, you may see GAAP vs. non-GAAP figures reported. All public companies in the U.S. are required to use generally accepted accounting principles (GAAP). Financial ...
Ken Qiu, assistant teaching professor for the Department of Finance, and his co-authors had their paper, “ A Re-Examination of the ‘Informational’ Role of Non-GAAP Earnings in the Post-Reg G Period, ” ...
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. These measures ...
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, ...
Take a look at almost any earnings press release and you’ll see that standard accounting numbers—for net income, earnings per share, and even revenue—are buried under an avalanche of alternative takes ...
Income tax effect is based on long-term estimated annual effective tax rates of 23.0% and 22.2% for the periods ended 2023 and 2022, respectively.
Q1 Non-GAAP EPS of $0.49 beats by $0.05. Revenue of $343M (+0.6% Y/Y) beats by $1.06M. As of January 6, 2026, Penguin ...
Is a company making profit or a loss? It’s undoubtedly an important question in the minds of managers, investors, bankers, and boards of directors (investors would like to buy shares of, and banks ...
These amounts were included in SG&A and represent severance and restructuring costs related to the Company's 2024 corporate initiatives and the associated organizational redesign efforts. Non-GAAP ...
GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...