You seem to think I do it in an arbitrary sense to make them 'look' good. No I understand deeply about accounting being one and know what is economic value and what is not. NPAT is not a perfect figure, as accounting is not perfect either.
What I am concerned with is what is attributable to owners on a cash basis. The owners cash earnings per share of ownership, not the accounting earnings per share. These might sound the same but I assure you, they aren't.
You seem to think I do it in an arbitrary sense to make them...
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