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The reincarnation of the atman into a given class depends on
Pre-tax Book Income
The income of a company before taxes are deducted, as reported in its financial statements.
Deferred Tax
Deferred tax refers to taxes that are accrued but not yet paid due to timing differences between the recognition of income or expenses for financial reporting and tax purposes.
Financial Reporting
The process by which a company discloses its financial performance to stakeholders, including investors and regulators, typically through financial statements.
Interfirm Comparisons
The analysis and evaluation of a company's performance or financial health in relation to its competitors or industry standards.
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