息税前利润（Earnings Before Interest and Taxes, EBIT）
Earnings before interest and taxes is an indicator of a company's profitability. One can calculate it as revenue minus expenses, excluding tax and interest. EBIT is also referred to as operating earnings, operating profit, and profit before interest and taxes.
EBIT = Revenue − COGS − Operating Expenses
EBIT = Net Income + Interest + Taxes
其中：COGS = Cost of goods sold
You calculate EBIT by taking a company's cost of manufacturing including raw materials, as well as the company's total operating expenses, which includes employee wages and subtract those figures from revenue. The steps are outlined below:
Earnings before and taxes measures the profit a company generates from its operations, making it synonymous with operating profit. By ignoring taxes and interest expense, EBIT focuses solely on a company's ability to generate earnings from operations, ignoring variables such as the tax burden and capital structure. EBIT is an especially useful metric because it helps to identify a company's ability to generate enough earnings to be profitable, pay down debt, and fund ongoing operations.