What is Consolidated Operating Income (COI)?
🔥 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...
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Welcome to the Earnings Before Interest and Tax forum. The topic being discussed here is: "What is Consolidated Operating Income (COI)?".
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Jaap de Jonge
Editor, Netherlands
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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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