Net Earnings is the measure of a company’s profitability in any given period of time. It is typically calculated by subtracting all expenses from the company’s total revenue and accounting for taxes and other costs to arrive at a final figure. As such, it is a valuable metric for evaluating a company’s performance, allowing investors and management alike to understand how efficient a business is operating. Net Earnings also makes it possible to compare companies of different sizes on an even playing field and provides a clearer picture of a company’s financial health over the long term.