¿Qué es el beneficio recurrente?
El beneficio neto recurrente es aquel que excluye resultados extraordinarios de toda clase y algunas partidas atípicas de la cuenta de resultados. El cálculo depende de cada analista o inversor ya que uno puede incluir algunos conceptos contables y otro no.

PER estándar, base y recurrente - Invesgrama

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What is Underlying Profit?
Underlying profit is a calculation made internally by a company to show what it believes is a more accurate reflection of how much money it generates. The number focuses on regular accounting cycle events and often excludes one-time charges or infrequent occurrences. Underlying profit differs from the required accounting profit that is recorded on financial statements and other mandatory documents that follow preset practices, rules, and regulations.


What is underlying revenue?
Underlying earnings, also known as core earnings, refer to the financial performance of a company adjusted for one-off transactions, non-cash items, and other non-operating income. This measure of earnings excludes non-recurring income or expenses, such as those that result from an asset sale or litigation costs.

Underlying Earnings: Explained - Causal