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Called to Account: Why Twitter does not reveal daily active user numbers and why experts are crying foul

Twitter Inc. does not break out its daily active user numbers in its financial reports, but analysts and accountants say the company’s reasoning is fishy.

In an exchange with the Securities and Exchange Commission in June, Twitter TWTR, +0.75% said that it uses percentage changes rather than exact numbers for daily active users, or DAUs, numbers, because those numbers are a “performance indicator” that can only be related to its number of monthly active users. Simply put, Twitter is saying the year-over-year percentage changes in daily active users show how engaged or unengaged the company’s monthly active users have become.

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