Earnings Before Tax (EBT) is a common measure of income on operations for a company. It measures businesses operating and non-operation profits. Unlike Earnings Before Interest and Tax (EBIT) or Earnings Before Interest Tax Depreciation and Amortisation (EBITDA) EBT is the earnings minus all expenses except for the taxation expense.
NOTE: This calculation does not include GST, all figures should be GST exclusive.
Revenue
COGS (Cost of Goods Sold)
Gross Profit
Rent / Lease Expense
Supplies / Stationery Expense
Utilities Expense (Electricity, Telecoms, Water, Gas)
Vehicle Expense
Travel and Accomodation Expense
Salary and Wage Expense
Depreciation Expense Amount
Interest Expense Amount
Amortisation Expense (e.g. Good will)
Total Operating Expenses
Net Operating Profit Before Taxes
Taxation Expense Amount
Net Operating Profit After Taxes
EBT (Earnings Before Tax)