How practitioners treat loss-making comparables

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Overall stance and the rules used when exclusion is on the table.

Case-by-case

60.0%

Exclude

27.3%

Include

7.3%

Other

5.5%

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