Что такое Скорректированная EBITDA?
Скорректированная 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 “Скорректированная EBITDA” Used in Practice?
Скорректированная EBITDA компании исключает расходы на реструктуризацию и разовые юридические издержки для повышения сопоставимости между периодами.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Скорректированная 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.
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