Revenue, costs & profit · Core
EBIT
Also called: operating earnings
ELI5
Earnings before interest and taxes under the measure's stated definition.
Used in conversation
“Compare EBIT with the same cohort and period before drawing a conclusion.”
Pitch context
You will see “EBIT” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.
Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
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See how pitch.dog can helpSources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16