EBITD
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EBITD（Earnings Before Interest, Tax and Depreciation/扣除利息、稅項及折舊前盈利）
目錄 |
公司財務表現標準，計算方法為：總收入 - 開支（稅項、利息及折舊除外）
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 because this is an expense the firm records, but does not necessarily have to pay in cash. 這個指標是用來估算一個企業在扣除法律規定的稅費及利息前的利潤，不包括折舊費用，因為折舊費用並不需要支付現金，只是賬上計提。
EBITD is very similar to earnings before interest, taxes, depreciation and amortization (EBITDA), but excludes amortization. 息稅折舊前利潤跟息稅折舊攤銷前利潤很相似，前者不包括攤銷費用。
The difference between amortization and depreciation is subtle, but worth noting. Depreciation relates to the expensing of the original cost of a tangible assets over its useful life, while amortization is the expense of an intangible asset's cost over its useful life. Intangible assets include, but are not limited to, goodwill and patents, and are unlikely to represent a large expense 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-Expenses(excluding taxes,interest and depreciation)
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 because this is an expense the firm records, but does not necessarily have to pay in cash. Investopedia Says...
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 assets over its useful life, while amortization is the expense of an intangible asset's cost over its useful life. Intangible assets include, but are not limited to, goodwill and patents, and are unlikely to represent a large expense for most firms.
Using either the EBITD or EBITDA measures should yield similar results.
