EBITA(Earnings before interest, taxes, and amortization)税息及摊销前利润，即未计利息、税项及摊销前的利润。 EBITA可以准确地表示某一公司在一段时间的业绩表现，同时也使得公司更便于与同行业的其他公司进行比较。Earnings before interest, taxes, and amortization (EBITA) is a measure of company profitability used by investors. It is helpful for comparison of one company to another in the same line of business. In some cases, it also can provide a more accurate view of the company's real performance over time. （Investopedia）

想要计算某公司的EBITA，需要先确定该公司的Earnings before tax (EBT税前利润）。EBT可在公司的利润表及其他投资者关系材料中找到。然后再加上利息及摊销成本，即为EBITA，因此，EBITA的计算公式为EBITA=EBT税前利润+interest expense利息费用+amortization expense摊销费用。

EBITDA（Earnings Before Interest, Taxes, Depreciation and Amortization）税息折旧及摊销前利润，即未计利息、税项、折旧及摊销前的利润。 和EBITA相比，EBITDA被私人资本公司广泛使用，用以计算公司经营业绩。EBITDA, or earnings before interest, taxes, depreciation, and amortization, is a measure of a company's overall financial performance and is used as an alternative to net income in some circumstances. EBITDA, however, can be misleading because it strips out the cost of capital investments like property, plant, and equipment. （Investopedia）

EBITDA可通过公司利润表Income Statement及资产负债表Balance Sheet上很容易获得的信息进行直接计算：

EBITDA=Net Income 净利润+ Interest利息 + Taxes 税+ Depreciation折旧 + Amortization摊销

EBITDA=Operating Profit 经营性利润+折旧费用+摊销费用

EBITDA是评价企业效益（corporate profitability）的常用指标。