Operating Income Before Depreciation And Amortization - OIBDA

Operating Income Before Depreciation And Amortization - OIBDA
A non-GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure.

Sometimes OIBDA is also considered to not include items such as changes in accounting principles that are not indicative of core operating results, income from discontinued operations and the earnings/losses of subsidiaries.

Calculated as:

Operating Income Before Depreciation And Amortization (OIBDA)

This measure is gaining ground as companies move away from using earnings before interest, taxes, depreciation and amortization (EBITDA). These two measures are similar except in terms of the income numbers they use. In OIBDA, the calculation is started with GAAP net operating income. In EBITDA, the calculation is started with GAAP net income.

Unlike EBITDA, OIBDA does not incorporate non-operating income. This is seen as an advantage for comparison purposes because non-operating income usually doesn't reoccur year after year and its separation from operating income ensures that all income reflects only the income earned from regular operations.


Investment dictionary. . 2012.

Игры ⚽ Поможем решить контрольную работу

Look at other dictionaries:

  • Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Earnings before interest, taxes, depreciation, and amortization — En finance, l expression de langue anglaise Earnings before Interest, Taxes, Depreciation, and Amortization, connue par son sigle EBITDA désigne les revenus avant intérêts, impôts (taxes), dotations aux amortissements et provisions sur… …   Wikipédia en Français

  • OIBDA — is an acronym meaning Operating Income Before Depreciation and Amortization.It is calculated by subtracting Depreciation, Amortization, Tax, and Interest from Operating Income.It differs from EBITDA because its starting point is Operating Income… …   Wikipedia

  • Oibda — (Operating Income Before Depreciation And Amortization) аналитический показатель, означающий операционный доход до вычета износа основных средств и амортизации нематериальных активов. OIBDA = Операционная прибыль + износ основных средств +… …   Википедия

  • OIBDA — (от англ. Operating Income Before Depreciation And Amortization) аналитический показатель, означающий операционный доход до вычета износа основных средств и амортизации нематериальных активов. OIBDA = Операционная прибыль + амортизация… …   Википедия

  • EBIDA — Earnings before interest, taxes, depreciation, and amortization En finance, EBITDA est un acronyme anglais qui signifie Earnings before Interest, Taxes, Depreciation, and Amortization (revenus avant intérêts, impôts (taxes), dotations aux… …   Wikipédia en Français

  • EBITDA — Earnings before interest, taxes, depreciation, and amortization En finance, EBITDA est un acronyme anglais qui signifie Earnings before Interest, Taxes, Depreciation, and Amortization (revenus avant intérêts, impôts (taxes), dotations aux… …   Wikipédia en Français

  • Ebitda — Earnings before interest, taxes, depreciation, and amortization En finance, EBITDA est un acronyme anglais qui signifie Earnings before Interest, Taxes, Depreciation, and Amortization (revenus avant intérêts, impôts (taxes), dotations aux… …   Wikipédia en Français

  • Résultat brut d'exploitation — Earnings before interest, taxes, depreciation, and amortization En finance, EBITDA est un acronyme anglais qui signifie Earnings before Interest, Taxes, Depreciation, and Amortization (revenus avant intérêts, impôts (taxes), dotations aux… …   Wikipédia en Français

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”