What Are Exceptional Items in Other Income? What Are Exceptional Items in Other Income? Exceptional items are unusual, non-recurring gains or losses that significantly impact a company's financial performance but are not part of its ordinary business activities. Kiran Shroff / Friday, February 14, 2025 0 107 Article rating: 5.0 When exceptional items are part of "other income," they refer to gains or receipts from non-operating activities that are not expected to happen regularly. Read more