Что такое EBITDA, EBIT, EBT. Разбираемся за 7 минут и разбираем учебный пример расчета показателей

The financial indicators EBT, EBIT, and EBITDA are discussed. What they mean, how these abbreviations are deciphered, and why each indicator is used. Each indicator (EBT, EBIT, and EBITDA) is analyzed separately from a financial analysis perspective, explaining why they can be useful and how to interpret each. Finally, a case study is provided: calculating each indicator based on a company's financial results report. Along the way, comments are provided on how to compare the businesses of two companies using the concepts of "net cash flow," "profit before tax," and "profit before interest and tax." The role of EBITDA in assessing an organization's creditworthiness is also discussed, based on the ratio of total debt (TD) to net cash flow from operating activities. The TD to EBITDA ratio is used to assess the bank's ability to repay loans taken from financial institutions. The information is presented in a simple, accessible format for non-finance majors and first-year students. 0:00 - What is this video about? 0:15 - Explanation of the abbreviations EBT, EBIT, and EBITDA 1:07 - Explanation of EBT and its composition 1:20 - Explanation of EBIT and its composition 1:35 - Explanation of the composition of EBITDA 1:52 - Summary table of EBT, EBIT, and EBITDA and their comparison 2:03 - A detailed examination of EBT - meaning and an example of application 2:59 - A detailed examination of EBIT - meaning and an example of application 3:56 - EBITDA in detail - an example of practical application 4:20 - Why banks are interested in EBITDA (a bank's point of view) 4:32 - The role of depreciation as a source of bank loan repayment 5:12 - Assessing the financial stability of an enterprise based on the TD/EBITDA ratio 5:29 - Subtotals 5:46 - Additional information 5:50 - Calculation example EBT, EBIT, EBITDA 6:30 - Additional information on why EBITDA is useful for analysts