Profit pre poreza
vidi Earnings Before Taxes (EBT), Pre-tax Profit (PBT), Pre-tax Income
SR: Profit pre poreza (Profit Before Taxes – PBT / Earnings Before Taxes – EBT) predstavlja finansijsko merilo koje se koristi za procenu profitabilnosti kompanije pre odbijanja poreza na dobit preduzeća, a dobija se tako što se od operativne dobiti (EBIT) oduzmu finansijski rashodi (kamate) i dodaju finansijski prihodi. Ovaj pokazatelj pruža jasan uvid u operativni uspeh poslovanja jer eliminiše uticaj različitih poreskih stopa, što ga čini idealnim za upoređivanje kompanija koje posluju u različitim državama ili poreskim sistemima.
ENG: Profit Before Taxes (PBT / Earnings Before Taxes – EBT) represents a financial metric used to assess a company’s profitability before deducting corporate income tax. Analysts calculate this metric by deducting financial expenses (interest) from and adding financial revenues to operating profit (EBIT). This indicator provides a clear insight into the operational success of a business because it eliminates the impact of varying tax rates, making it ideal for comparing companies operating in different countries or tax jurisdictions.
Šta je profit pre poreza?
Profit Before Taxes (PBT) ili Earnings Before Taxes (EBT) je finansijsko merilo koje se koristi za procenu profitabilnosti kompanije pre odbijanja porez na dobit preduzeća.