Earnings before interest and taxes

Earnings before interest and taxes

L'earnings before interest and taxes (EBIT) est un élément clé de la comptabilité des sociétés.

Il correspond au chiffre d'affaires net duquel sont déduites les charges d'exploitation (telles que salaires, cotisations sociales, matières, énergie, etc.). Il se distingue du bénéfice net par le fait que les charges et produits financiers (intérêts actifs et passifs, produits et charges de titres) ainsi que les impôts sur le bénéfice ne sont pas pris en compte.

Il correspond au résultat d'exploitation dans la norme comptable française.

EBITDA

Article détaillé : EBITDA.

Si les amortissements et réévaluations ne sont pas non plus pris en compte, on parlera alors d'EBITDA (Earnings before interest, taxes, depreciation and amortization), le D désignant l'amortissement des immobilisations corporelles (telles que bâtiments, machines ou véhicules) alors que le A désigne l'amortissement des immobilisations incorporelles (brevets, licences, goodwill). Il correspond à l'EBE.

EBITDAR

EBITDAR signifie Earnings before interest, taxes, depreciation, amortization and rent. L'EBITDAR déduit du CA net les charges d'exploitation, mais intègre les charges financières et fiscales, la dépréciation du stock et des immobilisations, les amortissements et les divers loyers.


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