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Earnings before interest, taxes, and amortization
Earnings before interest, taxes, and amortization (EBITA) refers to a company's earnings before the deduction of interest, taxes and amortization expenses.〔(【引用サイトリンク】title=EBITA )〕 It is a financial indicator used widely as a measure of efficiency and profitability. EBITA margin can be calculated by taking the Profit Before Taxation (PBT/EBT) figure as shown on the Consolidated Income Statement, and adding back Net Interest and Amortization. Often, Amortization charges are zero and therefore EBIT = EBITA. EBITA has been cited by buyside investors as a useful metric to be used as a replacement for, or in conjunction with, EBITDA multiples, as corporations continue to present increasing levels of intangible-based amortization. ==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Earnings before interest, taxes, and amortization」の詳細全文を読む
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