Cash earnings

From Reuters Financial Glossary

A fairly loose term referring to the elements of a company's Profit & Loss statement which can be considered to have been earned or paid in cash. It typically excludes items like Depreciation and Amortization which are non-cash charges that would reduce reported net profit. Extraordinary or exceptional items (which may boost or reduce net profit) are often also excluded in calculating cash earnings.

The term does not have the same meaning as Cash flow.