JX9097 發表於 2005-12-7 13:51

[緊急]關於Accounting ratio

o係Smartone業績報告入面,有一個term叫"EBITDA"
唔知有冇人知道係乜東東?
先謝

註.業績報告入面註釋就話:EBITDA指未扣除融資收入及融資成本、折舊及出售固定資產之虧蝕、遞延支出之攤銷、稅項及少數股東權益之溢利。EBITDA包括除手機補貼攤銷外所有與取得及保留客戶相關之成本。

cktse 發表於 2005-12-7 17:07

EBITDA = Earnings Before Interest, Taxes, Depreciation, and Amortization

yuenpo 發表於 2005-12-8 00:29

From Investopedia.com link: http://www.investopedia.com/terms/e/ebitda.asp
Earnings Before Interest, Taxes, Depreciation, and Amortization - EBITDA

An indicator of a company's financial performance which is calculated as follows:

= Revenue - Expenses (excluding tax, interest, depreciation and amortization)

===

Well... EBIDTA is a very useful tool when you want to evaluate future profit of a firm. However, it can be misleading sometimes. So use it wisely

art0925 發表於 2005-12-9 08:50

What is this term in US's statement ar, cause when I read 10K, or 10Q, sometimes I don't see this term, but I usually see Earning per share.


yuenpo在 2005-12-8 12:29 AM 發表:

From Investopedia.com link: http://www.investopedia.com/terms/e/ebitda.asp
Earnings Before Interest, Taxes, Depreciation, and Amortization - EBITDA

An indicator of a company's financ ...

yuenpo 發表於 2005-12-9 17:38

EPS is required to disclose based on GAAP, but EBIDTA is not required, just a reference for shareholders. It's another way to express profitbility of a firm.

P.S. the definition on investopedia is U.S. based terms
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