Projecting out adjusted or unadjusted numbers

So I am looking at a company who's adjusted net income is extremely different from its GAAP net income every year. When you're making projections, do you always project out adjusted numbers and then back into a GAAP number? Or do you ever project out GAAP numbers and then individually add back items to get to an adjusted metric?  For example, would you directly project out operating margin with SBC included or an adjusted operating margin excluding SBC?

2 Comments
 

Market typically prices according to non-GAAP numbers. What really matters is the accuracy of your adjusted numbers - adjusted net income and adjusted EBITDA.

I'd follow the methodologies the company is using in its filings to derive those numbers, since that is how Street should be calculating its projections as well.

Best of luck!

 

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