Make the numbers comparable before comparing them.
| Concept | Explanation | |---|---| | Currency | Convert figures consistently. | | Fiscal period | Align reporting periods. | | Accounting policy | Adjust material differences where possible. | | One-time items | Separate recurring and non-recurring performance. | | Share or token supply | Use diluted or fully diluted denominators where appropriate. | | Enterprise versus equity measures | Match numerator and denominator correctly. |