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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

或

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]]
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