息税,折旧,摊销和特殊项目之前的收益(EBITDAE)定义和示例|
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目录:
是:
利息,税收,折旧,摊销和特殊项目前的收益(EBITDAE) 是衡量公司经营业绩的指标。
工作原理(实例):
EBITDAE的公式为:
EBITDAE = EBIT +折旧+摊销+特殊项目
基本上,EBITDAE提供了一种评估公司绩效的方法,无需考虑融资决策,会计决策,异常事件或税收环境。 EBITDAE很容易从公司的损益表和资产负债表中获得
让我们来看一下XYZ公司的假设损益表:
除了必须在公司披露的特殊项目外,我们拥有所有的成分巴兰ce表。特殊项目不同于“特殊项目”非常项目在财务报表附注中披露
假设我们在资产负债表中发现10,000美元为特殊项目。使用以上公式,公司XYZ的EBITDAE为:
EBITDAE = $ 750,000 + $ 50,000 + 10,000 = $ 810,000
为什么重要:
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远不太受欢迎。 EBITDAE确实包括融资决策的直接影响,这使得比较不同公司的经营业绩更为容易。 EBITDAE还消除了非正常情况下的异常事件(例外项目)的影响。 因此,EBITDAE允许分析师关注经营决策的结果,同时排除非经营决策的大部分影响。当比较同一行业的同类公司时,这种分析尤为重要。 EBITDAE,如EBITDA,如果应用不当,也可能具有欺骗性。尤其不适合担负高负债的企业或那些必须经常升级昂贵设备的企业。此外,EBITDAE可能会受到净收入较低的公司的鼓吹,以“窗口化”盈利能力。 EBITDAE几乎总是高于报告的净收入。 此外,由于EBITDAE不受GAAP规范,因此投资者可自行决定是否将某一期间计入或未计入某一期间下一个。因此,在分析公司的EBITDAE时,最好结合其他因素,如资本支出,营运资金需求的变化,债务支付,当然还有特殊项目。
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