earnings before interest and taxes

Beginner 💰 Finance / Accounting

Definition

Operating income that excludes financing costs and tax expenses, providing a clearer view of operational performance. It's EBITDA's more conservative cousin that remembers depreciation and amortization are real expenses.

Example Usage

The company reported EBIT of $100 million, though interest expenses consumed half of that amount.

Origin

Financial metric developed in mid-20th century for comparing companies with different capital structures

Fun Fact

EBIT is sometimes called operating profit, though accountants will argue about subtle definitional differences until everyone else falls asleep.

Source: Financial statement analysis terminology

Related Terms

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