Adjusted Consolidated Segment Operating Income (ACSOI) is a non-GAAP financial metric used to assess the financial performance of a company by eliminating certain items that do not reflect its underlying operating performance.
Earnings Before Taxes (EBT) measures a company's profitability, calculated as sales revenues minus cost of sales, operating expenses, and interest expenses, before taxes have been deducted.
Income gearing refers to the relationship between a company’s operating income and its financial obligations, particularly interest expenses on incurred debt. Essentially, it measures the extent to which a company's activities are funded by borrowed money.
Operating Income, also known as Operating Profit or Operating Earnings, is a measure of a company's profitability that excludes interest and income tax expenses. It is used to evaluate the performance of a company's core business activities.
Operating Leverage is a financial concept that measures the proportion of fixed costs in a company's cost structure and how these fixed costs amplify the effect of changes in sales on operating income.
Operating profit (loss) is the difference between the revenues of a business and the related costs and expenses, excluding income or expenses from sources other than its regular activities and before income taxes; synonymous with net operating profit (loss) and operating income (loss).
