Earnings Before Interest and Tax[EBIT,息税前利润]


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Earnings Before Interest and Tax[息税前利润]解析 。



什么是EBIT ?

EBIT,是Earnings Before Interest and Tax的缩写,即公司税前及利息开支前的所有营运利润。 通常,EBIT不包括非营运支出与非营运利润。 EBIT是一个未将资本成本考虑在内传统的财务量度方法。 EBIT的同义词有营业利润(Operating Profit)营业收益(Operating Earnings)




-     营业费用




EBIT的主要缺点就是没有包括资本成本。 比较EVA[经济增值]CFROI[现金流投资回报]Economic Margin[经济利润],此三者皆包含资本成本。

要说明的是,除了EBIT以外,营业利润(Operating Profit)和营业收益(Operating Earnings)也被广泛使用,用来表达同样的意思。

参考书: Steven M. Bragg - Business Ratios and Formulas: A Comprehensive Guide -

参考书: Ciaran Walsh - Key Management Ratios [中译本《关键管理指标:掌握驱动和控制企业的管理工具》,北京经济管理出版社,2005] -

息税前利润 小组

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  Thrid Party Share and Participations in EBIT?
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最佳实践 - 息税前利润

Expert Tips (ENG) - Earnings Before Interest and Tax

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比较:  EBITDA[息税、折旧及摊销前利润]  |  P/E ratio[市盈率]  |  PEG Ratio[市盈率与增长比率]  |  Relative Value of Growth[增长相对价值]  |  Economic Value Added[经济增值]  Economic Margin[经济利润]  |  Cash Ratio[现金比率]  |  Current Ratio[流动比率]  |  Earnings Per Share[每股盈利]  |  Return on Equity[股本回报率]  |  Return on Invested Capital[资本回报率]  |  Market Value Added[市场增值]  |  CFROI[现金流投资回报]  Fair Value[公允价值]  |  TSR[股东总回报]

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