How practitioners treat loss-making comparables
Overall stance and the rules used when exclusion is on the table.
A. Overall stanceon loss-makers
Case-by-case
60.0%Exclude
27.3%Include
7.3%Other
5.5%B. Exclusion rules whenloss-makers are screened out
Most years loss-making
72.9%All years loss-making
27.1%Panel B is based on respondents who reported using a specific rule for excluding loss-makers (35 with "most years" vs 13 with "all years").
Source:TP Benchmarking Practices Survey 2025
