Discontinued — last reported Q3 '24

Consolidation · Restructuring Charges

Material Reconciling Items — Restructuring Charges

Analysis

StatementSegment
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2018
Last reportedQ3 2024

How to read this metric

An increase suggests active management intervention to lower the cost base, which often precedes margin expansion in future periods.

Detailed definition

This metric captures the costs associated with organizational realignments, including workforce reductions, facility con...

Peer comparison

Standardized across most industries as 'restructuring charges' or 'special items' in the reconciliation of GAAP to non-GAAP earnings.

Metric ID: spgi_segment_material_reconciling_items_restructuring_charges

Frequently Asked Questions

What does material reconciling items — restructuring charges mean?
The one-time costs associated with reorganizing the company to improve efficiency or reduce expenses.