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invest:finance:ebit [2019/12/19 09:24] (current)
zhwiki created
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 +====== 息税前利润(EBIT) ======
  
 +===== 什么是息税前利润 =====
 +
 +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的计算 =====
 +
 +
 +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:
 +
 +  - Take revenue or sales from the top of the income statement.
 +  - Subtract the cost of goods sold from revenue or sales, which gives you gross profit.
 +  - Subtract the operating expenses from the gross profit figure to achieve EBIT.
 + 
 +
 +Key Takeaways
 +
 +  * EBIT is a company'​s net income before income tax expense and interest expenses have been deducted. ​
 +  * EBIT is used to analyze the performance of a company'​s core operations without the costs of the capital structure and tax expenses impacting profit. ​
 +  * EBIT is also known as operating income since they both exclude interest expenses and taxes from their calculations. However, there are cases when operating income can differ from EBIT.
 +
 +===== EBIT告诉我们什么 =====
 +
 +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.
 +
 +===== 参考 =====
 +
 +  - [[https://​www.investopedia.com/​terms/​e/​ebit.asp]]
invest/finance/ebit.txt · Last modified: 2019/12/19 09:24 by zhwiki