# Non-GAAP financial measure

> Non-GAAP financial measure — 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.

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

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**What is 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.

## Words this system refuses for it

- adjusted unlabeled
- pro forma

- **Category:** Statements
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** free-cash-flow, net-income, ebitda