In the interests of sharing and learning from the community...

Being a simple investor I typically scan Revenue, Profits and EPS as a first port of call (especially when looking at results). I prefer, of course, to see, as I guess most others do, decent all round growth.


This one is usually OK as it's usually reported “as it is”.

Pre-Tax Profit and EPS though

Can be a completely different kettle of fish and I was wondering if anyone had a rule of thumb on this.

There's so many variations...

- Statutory

- Reported

- Basic

- Underlying

- Adjusted

And of course there’s also Adjusted Basic, Reported Basic, Underlying Adjusted Basic, etc.


I usually go for first figure using the term, based on this priority - Underlying, Adjusted, Statutory, Reported, Basic.

Would really appreciate anyone (with much more accounting knowledge than me (very little)) having any thoughts on this matter.

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