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Financial Statements & Accounting

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Financial Statements & Accounting

EBITDA

Earnings before interest, tax, depreciation and amortisation — a measure of operating profit that ignores capital structure and asset…

EBITDA = Revenue - Operating Expenses (excluding depreciation and amortisation) ₹ crore Financial Statements & Accounting

Exceptional Item

A gain or loss that is material and outside the ordinary course of business, disclosed separately so that underlying performance stays…

Test: the item is material in size and unusual in nature or frequency, and is therefore presented on its own line ₹ crore