調整後EBITDAとは？
調整後EBITDA A non-GAAP performance metric reflecting earnings before interest, taxes, depreciation, and amortization, further adjusted for non-recurring, irregular, or non-operational items to better represent core operating profitability.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “調整後EBITDA” Used in Practice?
当社の調整後EBITDAは、期間間の比較可能性向上のため、リストラクチャリング費用や一時的な法的費用を除外しています。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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調整後EBITDAとは？
A non-GAAP performance metric reflecting earnings before interest, taxes, depreciation, and amortization, further adjusted for non-recurring, irregular, or non-operational items to better represent core operating profitability.
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