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Abnormal Earnings
Profits exceeding or falling short of the normal expected earnings due to unusual or non-recurring items, not indicative of a company's ongoing operational performance.
Actual Earnings
Actual earnings are the real profits that a company generates during a specific period, as reported in its financial statements.
Unproductive Capital
Capital investments that do not effectively contribute to the business's profitability or growth objectives.
Earnings Surprise
A financial event that occurs when a company's reported quarterly or annual profits are above or below the analysts' expectations.
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