However, non-GAAP financials are still governed by the SEC. In fact, the SEC has taken action in the past against companies that it believes are being too aggressive with non-GAAP numbers.

Non-GAAP financial measures are used as a “complement,” like bread and butter, to supplement the earnings reported under GAAP. Because GAAP does not permit their inclusion in reported financial ...

That's why when looking at S&P 500 earnings, we only care about GAAP numbers. Non-GAAP numbers don't provide a clear (if any) indication of the true financial state of the company.

Key Points GAAP revenue of $37.2 million missed expectations by 2.3% in Q2 2025. Acute Care segment revenue surged 55.5%, while Oncology segment revenue declined 9.0%. Full-year 2025 adjusted EBITDA ...

IMGCAP (1)]The regulatory focus has sharpened recently on non-GAAP measures, by which I mean financial metrics, presented by companies outside the audited financial statements, that do not conform to ...

Published Aug 17, 2023 6:50am EDT -- FY 2023 Adjusted non-GAAP EBITDA expected to be $78.0 - $84.0 million 1 ---- FY 2023 Adjusted non-GAAP earnings per share expected to be $4.40 - $4.70 1 ...

Creative use of non-GAAP financial measures has become standard practice in public company disclosures. Management, quite correctly in most cases, often believes that the company’s dry GAAP ...

Consequently, DXC “negligently failed to evaluate the company’s non-GAAP disclosures adequately.” DXC agreed to pay a civil penalty of $8 million. (See this PubCo post.) ...

Key Points Revenue (GAAP) grew to $550.8 million, surpassing analyst estimates by $13.45 million (GAAP) and rising 15.2% from the prior year. Earnings per share (Non-GAAP) missed estimates, coming in ...

Record non-GAAP operating margin of 24.5 percent increased 490 basis points quarter-over-quarter and 1,250 basis points year-over-year Free cash flow of $355.7 million or 20.4 percent of revenue ...

Bloomin' Brands press release (NASDAQ:BLMN): Q2 Non-GAAP EPS of $0.51 misses by $0.07. Revenue of $1.19B (+3.5% Y/Y) beats by $60M. FY24 EPS consensus of $2.42 Financial Results: Prior Outlook ...