Non-Cash Charge

(redirected from Non-Cash Expense)
Also found in: Dictionary, Thesaurus.

Non-Cash Charge

Any charge to a company that does not result in a cash outlay. Examples of non-cash charges include depreciation and amortization. For example, depreciation reduces the value of an asset but does not require a reduction in the cash on hand. A non-cash charge reduces a company's earnings.
References in periodicals archive ?
F/X adjustment, which is a non-cash expense that does not accurately reflect the improvement in our operations.
Stock-based compensation expense, a non-cash expense that is included in operating expenses, was $712,000 for the 2011 first quarter, compared with $247,000 for the same prior year period.
Over the same period, General and Administrative expenses were EUR4.5 million for first half 2019, a decrease of EUR1.0 million compared to first half 2018, driven primarily by the decrease of non-cash expense associated with the vesting of warrants and by lower consulting fees for the period.
Net loss was USD0.41 per share, which includes USD0.37 per share loss related to other non-cash expense of USD7.2m for the mark-to-market of warrants and other non-cash expense of USD1.6m related to the final nLayer earn-out both due to significant stock price appreciation in the quarter.
The net loss for the most recent quarter was $1.6 million (including a non-cash expense of $435,000 related to stock based compensation), or $0.05 per share, compared with a net loss of $1.9 million (including a non-cash expense of $460,000 related to stock based compensation), or $0.06 per share, for the corresponding quarter of 2009.
The increase in earnings was partially offset by a non-cash expense of R1 560 million, or 217 cents per share (no tax impact), relating to the mark to market of the conversion option on the US$ convertible bonds at year end.
Although share-based compensation is a key incentive offered to the company's employees and the company believes such compensation contributed to the revenue earned during the periods presented and also believes it will contribute to the generation of future period revenues, the company continues to evaluate its performance excluding share-based compensation expense primarily because it represents a significant non-cash expense. Share-based compensation expense will recur in future periods.
Research and development (R&D) expenses, excluding the impact of non-cash expense, of USD4.90m was recorded during the current year 2017, a rise over R&D of USD2,831,901 for the prior year.
The full redemption of the remaining $83.5M issued and outstanding aggregate principal amount of Notes will result in a one-time/non-recurring non-cash expense in Q1 2019 of approximately $1.7M, or 2c per share, based on the 95.5M weighted average shares outstanding on September 30, 2018, attributed to the acceleration the remaining unamortized underwriting fees and expenses.
Non-GAAP EPS excludes non-recurring transaction costs, amortization of financing fees, and incremental non-cash expense resulting from the purchase accounting adjustments.
The company said the net loss of CAD0.6m in Q1 2017 was in part due to CAD1.6m of non-recurring, non-cash expense.
The net loss for the most recent quarter was $3.0 million (including a non-cash expense of $416,000 related to stock based compensation) or $0.10 per share, compared with a net loss of $3.2 million (including a non-cash expense of $436,000 related to stock based compensation), or $0.11 per share, for the corresponding quarter of 2007.

Full browser ?