EBIT不等于EBITDA
EBIT,全称Earnings Before Interest and Tax,即息税前利润,从字面意思可知是扣除利息、所得税之前的利润.计算公式有两种,EBIT＝净利润＋所得税＋利息,或EBIT＝经营利润＋投资收益＋营业外收入－营业外支出＋以前年度损益调整.
EBITDA,全称Earnings Before Interest,Tax,Depreciation and Amortization,即息税折旧摊销前利润,是扣除利息、所得税、折旧、摊销之前的利润.计算公式为EBITDA＝净利润＋所得税＋利息＋折旧＋摊销,或EBITDA＝EBIT＋折旧＋摊销.