As can be seen here on nasdaq.com Microsoft's EPS for the last quarter was supposedly $0.69. According to this website MSFT Non-GAAP EPS was $0.69 and GAAP EPS was only $0.39. This means that NASDAQ website uses non-GAAP EPS numbers for Microsoft.
However, for other companies that I manually checked on nasdaq.com it seems that NASDAQ consistently uses GAAP numbers. These are typically (always?) lower than non-GAAP numbers.
- First of all, am I misinterpreting MSFT earnings?
- Who enters those numbers in the system? Is microsoft granted direct access to the nasdaq.com system or did someone from nasdaq.com read MSFT earning's report and manually entered those numbers?
- How come nasdaq.com for one company (e.g. AAPL) is using GAAP EPS and for a different company (e.g. MSFT) is using non-GAAP EPS numbers? Is there a reason for this inconsistency?