Earnings Before Interest and Taxes (EBIT) Operating Profit Measure

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An Earnings Before Interest and Taxes (EBIT) Operating Profit Measure is an economic profit that subtracts total operating expenses from gross profit.



References

2020

2015

  • (Wikipedia, 2015) ⇒ http://en.wikipedia.org/wiki/Earnings_before_interest_and_taxes Retrieved:2015-2-21.
    • In accounting and finance, earnings before interest and taxes (EBIT), is a measure of a firm's profit that includes all expenses except interest and income tax expenses.[1] It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then operating income is sometimes used as a synonym for EBIT and operating profit. [2] EBIT = RevenueOperating expenses (OPEX) + Non-operating income Operating income = Revenue – Operating expenses A professional investor contemplating a change to the capital structure of a firm (e.g., through a leveraged buyout) first evaluates a firm's fundamental earnings potential (reflected by Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) and EBIT), and then determines the optimal use of debt vs. equity. To calculate EBIT, expenses (e.g., the cost of goods sold, selling and administrative expenses) are subtracted from revenues. [3] Profit is later obtained by subtracting interest and taxes from the result.

      (Table info source: Bodie, Z., Kane, A. and Marcus, A. J. Essentials of Investments, McGraw Hill Irwin, 2004, p. 452.)

  1. Bodie, Z., Kane, A. and Marcus, A. J. Essentials of Investments, McGraw Hill Irwin, 2004, p. 452. ISBN 0-07-251077-3
  2. http://www.investorwords.com/3460/operating_income.html Operating income definition
  3. http://www.investorwords.com/1631/EBIT.html EBIT definition