After Tax Operating Income

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After Tax Operating Income

In accounting, a calculation of a business' operating income after all taxes are paid. The ATOI is not a recognized practice in the Generally Accepted Accounting Practices; thus, it is vital to note how each accountant and each firm arrive at the calculation. It is closely related to the net operating profit after tax calculation, which is also unrecognized in GAAP.
References in periodicals archive ?
Alcoa's midstream and downstream businesses achieved record performance in 2012 with ATOI of $358 million and $612 million, respectively.
Excluding special items, the Safety & Protection segment and the Agriculture & Nutrition segment both delivered double digit ATOI growth; Pharmaceutical ATOI was up solidly; and the other four segments showed ATOI declines versus prior year.
ATOI for the fourth quarter was $26 million, down 51 percent, or $27 million, from fourth quarter 2010 and down 57 percent, or $34 million, from third quarter 2011.
ATOI in the third quarter was $138 million, up $24 million, or 21 percent, from third quarter 2010 and down $11 million, or 7 percent, compared to second quarter 2011.
Summarized below are comments on individual segment sales and ATOI excluding special items for the fourth quarter and full-year 2002 compared to the fourth quarter and full-year 2001.
ATOI in the second quarter was $99 million, an increase of 23 percent compared to first quarter 2011 and a record quarterly performance.
Mohd Najeem shot the high series of 638 and along with Bulacan Knight teammate Atoi Cruz 621 became the highest two scorers of the night.
The increase in underlying earnings per share reflects improved segment ATOI, principally in the Performance Materials, Coatings & Color Technologies and Textiles & Interiors segments, and significantly lower net interest expense.
ATOI in the first quarter was $81 million, an increase of 53 percent compared to fourth quarter 2010 and a record first quarter performance.
Over at Bulacan Knight Mohd Najeem and Atoi Cruz carried much of the load on 638 and 621 to go with the 577 by Cesar Pagtalunan, 547 by Andy Yumena, 205-159 by Jeff San Pedro and 150 by Mao Orolfo.
Nylon -- Sales decreased 19 percent with ATOI down 73 percent,
After-tax operating income (ATOI) in the fourth quarter was $65 million, a decrease of $5 million compared with third-quarter ATOI of $70 million.