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Roadmap Series

Non-GAAP Financial Measures and Metrics

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Roadmap
Non-GAAP Financial Measures and Metrics (October 2025)

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This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Navigating the complexities of non-GAAP financial measures can be challenging. To help public companies understand the regulatory expectations associated with non-GAAP measures and performance metrics and effectively prepare and present their disclosures, the Roadmap provides in-depth discussions and illustrative examples of the SEC’s rules, regulations, and interpretive guidance, including those in Regulation G, Item 10(e) of Regulation S-K, and the SEC staff’s Compliance and Disclosure Interpretations (C&DIs).
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.