Fourth Quarter 2025 Financial Results and Key Performance Indicators for Citi

The Securities and Exchange Commission recently emphasized that results of operations excluding the impact of notable items are non-GAAP financial measures. Citi is of the opinion that it is important for companies to consider these measures when evaluating financial performance. By excluding notable items, a clearer picture of the company’s day-to-day operations can be obtained.

Non-GAAP financial measures are often used by companies to provide investors with additional information regarding their financial performance. These measures typically exclude items that are considered to be outside the normal scope of business operations. By focusing on these figures, investors can gain a better understanding of how the company is performing on a regular basis.

Citi believes that non-GAAP financial measures can be a useful tool for investors, but emphasizes that they should not be viewed in isolation. It is important for investors to consider these measures in conjunction with GAAP financial measures to get a complete picture of the company’s financial health.

In addition to providing investors with a clearer view of a company’s day-to-day operations, non-GAAP financial measures can also help companies themselves evaluate their performance. By focusing on these measures, companies can better assess their progress towards achieving their financial goals.

However, it is important for companies to be transparent about how they are using non-GAAP financial measures. The SEC has strict guidelines regarding the use of these measures, and it is essential for companies to ensure that they are being used in accordance with these guidelines.

Citi is committed to providing investors with accurate and reliable financial information. By focusing on both GAAP and non-GAAP financial measures, the company aims to give investors a comprehensive view of its financial performance.

Overall, non-GAAP financial measures can be a valuable tool for investors and companies alike. By providing a clearer picture of day-to-day operations and financial performance, these measures can help stakeholders make more informed decisions. However, it is important for companies to use these measures responsibly and in compliance with SEC guidelines to ensure transparency and accuracy in financial reporting.