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Net Profit

An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...

Net Profit on Turnover

A profitability ratio that reflects a company’s efficiency as to generating net profits from its operations. It relates net profits...

ATL

It stands for above the line; a classification of revenue and expense items that are fully and directly considered in...

Above The Line

A classification of revenue and expense items that are fully and directly considered in the calculation of an entity's periodic...