In this episode of S&C\u2019s Critical Insights, John Savva and Sarah Payne discuss non-GAAP financial measures, numerical measures of a company\u2019s financial performance, and financial position or cash flows that are not determined under GAAP. Sarah and John also explore the SEC\u2019s requirements applicable to non-GAAP financial measures, some key areas to focus on in the presentation of these financial measures and the importance of complying with the various requirements that apply to non-GAAP financial measures.