Adjusted net income

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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.


+ 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.