Net Operating Income - NOI

A company's operating income after operating expenses are deducted, but before income taxes and interest are deducted. If this is a positive value, it is referred to as net operating income, while a negative value is called a net operating loss (NOL).

NOI is often viewed as a good measure of company performance. Some believe this figure is less susceptible than other figures to manipulation by management.


Investment dictionary. . 2012.

Look at other dictionaries:

  • net operating income — UK US noun [U] ACCOUNTING, FINANCE ► a company s profit after the costs involved in its daily business are subtracted, but before tax and interest on borrowing are subtracted: »The organization finished its fiscal year with about $20 million in… …   Financial and business terms

  • net operating income — Income generated from the operations of a business reduced by operating expenses. Expenses not considered operating expenses include: interest, depreciation, and income taxes …   Black's law dictionary

  • net operating income — Fin the amount by which income exceeds expenses, before considering taxes and interest …   The ultimate business dictionary

  • Net Investment Income — Income received from investment assets (before taxes) such as bonds, stocks, mutual funds, loans and other investments (less related expenses). The individual tax rate on net investment income depends on whether it is interest income, dividend… …   Investment dictionary

  • Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… …   Investment dictionary

  • Net operating margin — The ratio of net operating income to net sales. The New York Times Financial Glossary …   Financial and business terms

  • net operating margin — The ratio of net operating income to net sales. Bloomberg Financial Dictionary …   Financial and business terms

  • net operating margin — Fin net operating income as a percentage of revenues …   The ultimate business dictionary

  • net operating loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net operating loss n …   Law dictionary

  • net operating losses — (NOLs) USA The excess of allowable deductions over gross income in a specific taxable year. A loss from operating a business is the most common reason for a NOL. NOLs can generally be carried back two years and carried forward up to 20 years to… …   Law dictionary

  • net operating loss carryforwards — (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the carryback period and use …   Law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.