ONTOLOGY EXPLORER
earnings before interest, taxes, depreciation and amortization
<https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/EarningsBeforeInterestTaxesDepreciationAmortization>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "earnings before interest, taxes, depreciation and amortization" |
| subClassOf | Expression |
| subClassOf | _:c14n81 |
| definition | "measure of potential cash flow that excludes the effects of capital structure, taxes and non-cash expenses" |
| abbreviation | "EBITDA" |
| explanatoryNote | "By stripping out the non-cash depreciation and amortization expense as well as taxes and debt costs dependent on the capital structure, EBITDA attempts to represent cash profit generated by the company's operations. EBITDA is not a metric recognized under Generally Accepted Accounting Principles (GAAP). Some public companies report EBITDA in their quarterly results along with adjusted EBITDA figures typically excluding additional costs, such as stock-based compensation." |
| explanatoryNote | "EBITDA is often used as a proxy for cash flow, as it shows how much cash a company can generate from its core operations. However, EBITDA has some limitations, such as ignoring the cost of maintaining and replacing capital assets, and being susceptible to manipulation by excluding certain expenses." |
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