Adjusted net income
The adjusted annual surplus is an economic key figure which calculates one-off special effects from the annual surplus of a company. One speaks here of a result or profit adjustment . This serves to better compare the annual surplus of different accounting periods or companies.
calculation
Jahresüberschuss + außerordentliche Aufwendungen - außerordentliche Erträge - fiktive Steuern auf steuerpflichten Anteil der außerordentlichen Aufwendungen + fiktive Steuern auf steuerpflichten Anteil der außerordentlichen Erträge = bereinigter Jahresüberschuss
Related metrics
The key figures EBTA , EBIT , EBITA and EBITDA calculate further components such as depreciation, financial results and taxes from the annual profit compared to the adjusted annual profit. Unlike the adjusted net income , however, these are based on profit before tax and therefore do not require a tax adjustment.
The result according to DVFA / SG is very similar to the adjusted net income , but also corrects fluctuations in the tax rate and other temporary effects.