What is Consolidated Operating Income (COI)?

Earnings Before Interest and Tax
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Mahmud Algabadi
Student (MBA)

What is Consolidated Operating Income (COI)?

🔥NEW Several days ago I met this term "COI", then I tried to find some information, but I couldn't find it. If someone has information or can explain, please reply. Thanks in advance...

  quan
Student (University), France
 

Consolidated Operating Income

That means the EBIT of a whole group.
Many activities may have an impact during the process of consolidation. Like currency exchange, ICP or special operations.
You can search for the method of consolidation for more details.

  Jaap de Jonge
Editor, Netherlands
 

Definitions Consolidated Operating Profit

Consolidated Operating Profit is a term used in credit agreements. It means, for any period, revenue less the sum of (I) direct costs, and (II) selling and administrative expenses on a consolidated income statement of the Borrower and its Consolidated Subsidiaries for such period, all as determined in accordance with GAAP.
In other words it means, for any period, Consolidated total revenue after deducting Consolidated operating expense, Consolidated selling, General and administrative expense, Consolidated depreciation expense, Consolidated amortization expense, and Impairment and restructuring charges for the borrower and its subsidiaries on a consolidated basis in accordance with GAAP.

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