Non-GAAP financial measure
In accounting, non-GAAP financial measure means a numerical measure of performance, position or cash flow that adjusts a GAAP figure — EBITDA, free cash flow, adjusted net income. A registrant publishing one must reconcile it to the most comparable GAAP measure.
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Authority
This definition follows Reg G — SEC Release 33-8176.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
Non-GAAP financial measure, in use
Quoted from the document that use the word — what it does to an interface, in the spec's own sentence.
Everything in Metric definitions — ARR, EBITDA, net burn, runway, magic number — is a non-GAAP financial measure.
US GAAP, and where these rules come from — Metrics are not GAAP
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- adjusted unlabeled
- pro forma
Components that render the terms it depends on
No component names this concept outright. Its definition is built out of terms that are named. These render net income, ebitda.
Nearby in the catalog
No component names this concept outright. These are the ones in its part of the system, which is a weaker claim — but a component nothing links to is a component nobody finds.
7Dashboard & charts
Family specTerms this one depends on
- Free cash flowFree cash flow is a cash and runway metric, calculated as Operating cash flow − Capital expenditures.
- Net incomeRevenues and gains less expenses and losses, including income tax, for the period — the bottom line of the P&L, before any allocation to non-controlling interests
- EBITDAEBITDA is a profitability metric, calculated as Net income + interest + income taxes + D&A (≈ operating income + D&A with no other non-operating items).
Also in Statements
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.