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Earnings before interest after taxes (EBIAT) |
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Earnings before interest after taxes (EBIAT)A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest plus cash income taxes. Equivalent to EBIT minus cash taxes.Earnings before interest after taxes (EBIAT) Similar MatchesPretax earnings or profitsPretax earnings or profitsNet income before federal income taxes are subtracted. Earnings momentumEarnings momentumAn increase in the earnings per share growth rate from one reporting period to the next. Primary earnings per (common) sharePrimary earnings per (common) shareEarnings available for the payment of dividends to common stockholders divided by the number of common shares outstanding. EarningsEarningsThe annual profits of a company after deduction of tax, dividends to preference shareholders and bondholders. Earnings are usually expressed on a per-share basis (e.g. 7p), and the earnings per share (EPS) figure is calculated by dividing total earnings by the average number of shares in issue for the relevant accounting period.E.g. earnings of £2m, with 10m shares in issue would give an EPS of 20pYou may see earnings used in several ways:Reported earnings: the figure in the company's accountsUnderlying earnings: the figure derived from reported earnings by excluding any one-off items (e.g. profit from the sale of land which is not part of the company's normal business)Diluted earnings: earnings after adjustment has been made for shares that may be issued in the future if holders of options, warrants and convertibles choose to exercise their rights. Adjusted earningsAdjusted earningsIf a company's earnings figures are distorted either positively or negatively by exceptional one-off occurrences in the year, its directors can choose to clarify the performance by releasing adjusted earnings. In other words, earnings with the exceptional items stripped out which they believe are more representative of its underlying performance. Further SuggestionsEarnings before interest and, taxes (EBIT)lower earnings limit Earnings Earnings before interest, taxes, and depreciation (EBITD) normalised earnings Earnings price ratio State Earnings Related Pension Scheme earnings per share earnings cap earnings factor Earnings retention ratio Earnings response coefficient price earnings growth factor price earnings ratio (P/E ratio) Retained earnings Earnings before taxes (EBT) taxable earnings upper earnings level band earnings retained earnings Earnings Quality of earnings Earnings before interest, taxes, depreciation, and amortization (EBITDA) earnings yield net relevant earnings |
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