Big Lots 2013 Annual Report Download - page 111

A-17
(j) Income (Loss) before other comprehensive income (loss); or
(k) Comprehensive income (loss); or
(l) Income (Loss) before interest and income taxes (sometimes referred to as “EBIT”); or
(m) Income (Loss) before interest, income taxes, depreciation and amortization (sometimes
referred to as “EBITDA”); or
(n) Any other objective and specific income (loss) category or non-GAAP financial measure that
appears as a line item in the Company’s filings with the Securities and Exchange Commission or the annual report
to shareholders; or
(n)(o) Any of items (c) through (n) on a weighted average common shares outstanding basis; or
(o)(p) Either of items (a) or (b) on a basic basis and any of items (c) through (n) on a basic earnings
per share basis, as basic earnings per share is defined in Financial Accounting Standards Board (“FASB”)
Accounting Standards Codification (“ASC”) 260, Earnings Per Share (formerly Statement of Financial Accounting
Standards (“SFAS”) No. 128), including authoritative interpretations or amendments thereof which may be issued
from time to time as long as such interpretations or amendments are utilized on the consolidated statements of
operations or statement of operations, as applicable, or in the notes to the consolidated financial statements; or
(p)(q) Either of items (a) or (b) on a diluted basis and any of items (c) through (n) on a diluted
earnings per share basis, as diluted earnings per share is defined in ASC 260, Earnings Per Share (formerly SFAS
No. 128), including authoritative interpretations or amendments thereof which may be issued from time to time as
long as such interpretations or amendments are utilized on the consolidated statements of operations or statement
of operations, as applicable, or in the notes to the consolidated financial statements; or
(q)(r) Common stock price; or
(r)(s) Total shareholder return expressed on a dollar or percentage basis as is customarily disclosed
in the proxy statement accompanying the notice of annual meetings of shareholders; or
(s)(t) Percentage increase in comparable store sales; or
(t)(u) Gross profit (loss) or gross margin (loss) (as the case may be); or
(v) Economic value added; or
(w) Return measures (including, but not limited to, return on assets, capital, invested capital,
equity, sales, or revenue); or
(x) Expense targets; or
(y) Cash flow (including, but not limited to, operating cash flow, free cash flow, cash flow return
on equity, and cash flow return on investment); or
(z) Productivity ratios; or
(aa) Market share; or
(bb) Customer satisfaction; or
(cc) Working capital targets and change in working capital; or
(u)(dd) Any of items (a) through (ccu) with respect to any subsidiary, Affiliate, business unit,
business group, business venture or legal entity, including any combination thereof, or controlled directly or
indirectly by the Company whether or not such information is included in the Company’s annual report to
shareholders, proxy statement or notice of annual meeting of shareholders; or
(v)(ee) Any of items (a) through (ccu) above may be determined before or after a minority interest’s
share as designated by the Committee; or
(w)(ff ) Any of items (a) through (ccu) above with respect to the period of service to which the
performance goal relates whether or not such information is included in the Company’s SEC filings, annual report
to shareholders, proxy statement or notice of annual meetings of shareholders; or