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EBITA is a business figure and says something about the profit of a company in a certain period of time.

EBITA is the abbreviation for earnings before interest, taxes and amortization . Literally translated this means: earnings before interest , taxes and depreciation on intangible assets . In practical application, however, it has the meaning of “earnings before financial results , extraordinary results , taxes and goodwill amortization ”. Extraordinary (one-off) costs and expenses are ignored, as are interest, other financing expenses or income, taxes and goodwill amortization. Also known as “ adjusting the profit” or “ subtracting certain items”.

A key figure related to EBITA is EBTA . There is no need to deduct the financial result.


In the case of proportional goodwill amortization, EBITA and EBTA neutralize their profit-distorting effects and thus facilitate the evaluation of the operating result or profit before tax . Since the US-American accounting system US-GAAP and the international system IFRS (but not with accounting according to HGB ) the proportional goodwill amortization was abolished, this application of EBITA and EBTA has lost in importance.

In the case of extraordinary goodwill amortization, EBITA and EBTA neutralize their one-time influence on the operating result and on profit before taxes and thus facilitate its extrapolation to future operating results.

In the financial analysis , the various calculation methods and the correspondingly different meanings of this key figure must be taken into account. Before evaluating the EBITA or EBTA, it must be clarified what exactly is meant by this.


Recently, an additional R occurs in some balance sheets, ie EBITA R . This can either stand for restructuring, ie “restructuring expenses ” or rents, ie rents.

See also

Individual evidence

  1. Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs - EBITDAR . November 17, 2003.