Financial Reporting

GAAP Reconciliation Schedule Template

Reconcile non-GAAP measures to GAAP financials. Document adjustments for stock-based compensation, acquisition costs, and other significant items.

How to use this template

1

Define non-GAAP metrics

Identify which non-GAAP measures you report (adjusted EBITDA, adjusted net income, organic revenue growth, etc.) and their business purpose.

2

Build reconciliation detail

Create schedule showing GAAP results, adjustment line items with dollar amounts, and resulting non-GAAP measure. Show both current period and year-to-date.

3

Document adjustment rationale

For each adjustment, explain why it's excluded from non-GAAP measure (non-recurring, acquisition-related, stock-based compensation, etc.).

4

Validate calculations

Verify math: GAAP result + adjustments = non-GAAP result. Cross-check against GL and supporting schedules.

5

Prepare disclosure note

Write note for financial statements explaining non-GAAP measures, why company believes they're useful, and reconciliation to GAAP results.

Why use this template

  • Provides transparent reconciliation between GAAP and non-GAAP results
  • Helps investors understand adjustment items and true operating performance
  • Demonstrates consistency in non-GAAP calculation period to period
  • Supports SEC compliance if reporting publicly

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