kertahäviöitä

Kertahäviöitä, meaning "one-off losses" or "non-recurring losses" in English, refers to infrequent and unusual expenses that significantly impact a company's financial results in a particular reporting period. These are distinct from regular operating expenses and are not expected to recur in the future. Such losses can arise from various sources, including asset write-downs due to obsolescence or damage, restructuring costs associated with reorganizing operations, legal settlements, or significant one-time charges related to natural disasters or unforeseen events.

The presence of kertahäviöitä can distort a company's profitability, making it challenging for investors and analysts to assess the true underlying performance of the business. Therefore, it is common practice for financial reporting to present both reported net income, which includes these one-off losses, and adjusted net income, which excludes them. This adjustment helps to provide a clearer picture of the company's operational efficiency and earning power under normal circumstances. When analyzing financial statements, it is crucial to identify and understand the nature of any kertahäviöitä to make informed judgments about a company's financial health and future prospects.