EBITD

正文

EBITD（Earnings Before Interest, Tax and Depreciation/扣除利息、税项及折旧前盈利）

EBITD

公司财务表现标准，计算方法为：总收入 - 开支（税项、利息及折旧除外）

This measure attempts to gauge a firm's profitability before any legally required payments, such as taxes and interest on debt, are paid. Depreciation is removed becau this is an expen the firm records, but does not necessarily have to pay in cash.

EBITD is very similar to earnings before interest, taxes, depreciation and amortization (EBITDA), but excludes amortization.

The difference between amortization and depreciation is subtle, but worth noting. Depreciation relates to the expensing of the original cost of a tangible asts over its uful life, while amortization is the expen of an intangible ast's cost over its uful life. Intangible asts include, but are not limited to, goodwill and patents, and are unlikely to reprent a large expen for most firms.

Using either the EBITD or EBITDA measures should yield similar results

An indicator of a company's financial performance, which is calculated as:

=Revenue-Expens(excluding taxes,interest and depreciation)

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