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Earnings before taxes (EBT) |
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Earnings before taxes (EBT)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 income taxes.Earnings before taxes (EBT) Similar MatchesAdjusted 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. Earnings before interest, taxes, depreciation, and amortization (EBITDA)Earnings before interest, taxes, depreciation, and amortization (EBITDA)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 and income taxes. Depreciation and amortization expenses are not included in the costs. Earnings yieldEarnings yieldThe earnings of a company are its annual profits after deduction of tax, dividends to preference shareholders and bondholders. They 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 or £2m, with 10m shares in issue would give an EPS of 20pThe earnings yield is the EPS as a percentage of the current market price of the share. So if the EPS was 7p and the current market price is 116p, the earnings yield7 / 116 x 100 = 6.03%Earnings yield is not used as commonly as its reciprocal measure, the P/E ratio. On the same figures, the P/E would be:116 / 7 = 16.6 EarningsEarningsNet income for the company during a period. Normalised earningsNormalised earningsSee 'adjusted earnings'. Further SuggestionsEarnings price ratiotaxable earnings Earnings before interest and, taxes (EBIT) Pretax earnings or profits retained earnings Earnings before interest, taxes, and depreciation (EBITD) Accounting earnings earnings cap Quality of earnings Earnings retention ratio earnings factor earnings per share Fully diluted earnings per shares Retained earnings lower earnings limit net relevant earnings Normalized earnings price earnings ratio (P/E ratio) upper earnings level Earnings momentum price earnings growth factor earnings Earnings Earnings response coefficient band earnings |
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