Financial statements available on the Infront Analytics platform are standardized in order to make them comparable across companies within the same industry. In most cases, this standardization process has no impact on income statement figures for the top line (i.e. net sales or revenue) and the bottom line (i.e. net income or net profit). Differences are nonetheless very likely for in-between income statement items such as:
- non-operating income and expenses;
- cost of goods sold (COGS);
- selling, general and administrative expense (SG&A);
- research and development (R&D);
- earnings before interest, taxes, depreciation, and amortization (EBITDA);
- earnings before interest and taxes (EBIT).
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