# NonGaapReconciliation

> EBITDA below net income, every adjustment named.

Source: https://lopifi.com/components/non-gaap-reconciliation
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

---

- **Family:** Metrics & analysis — ---
- **Status:** Specified, not yet implemented
- **Spec:** https://lopifi.com/docs/catalog/13-metrics-and-analysis

## Install

```bash
npx shadcn@latest add @lopifi/theme
npx shadcn@latest add @lopifi/non-gaap-reconciliation
```

## Specification

EBITDA, adjusted EBITDA, free cash flow, adjusted net income. Appears **below** net income in a separated block, never inside the P&L, with a line-by-line reconciliation and **every adjustment named**. "Adjusted EBITDA" with unnamed adjustments is not a number.

## Rules this component obeys

Money is minor units, never floats. `null` is not `0` and neither is redacted. Negatives render in accounting parentheses with the parenthesis column reserved on both sides. Debit and credit are two columns. Per-currency decimal places. Polarity is explicit — up is not always good. Every figure states its period, entity, currency, basis and as-of.