An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...

A profitability ratio that reflects a company’s efficiency as to generating net profits from its operations. It relates net profits...

It stands for above the line; a classification of revenue and expense items that are fully and directly considered in...

A classification of revenue and expense items that are fully and directly considered in the calculation of an entity's periodic...