Financial Statements & Accounting
2 terms
EBITDA
Financial Statements & Accounting
₹ crore
Earnings before interest, tax, depreciation and amortisation — a measure of operating profit that ignores capital structure and asset charges.
EBITDA = Revenue - Operating Expenses (excluding depreciation and amortisation)
Exceptional Item
Financial Statements & Accounting
₹ crore
A gain or loss that is material and outside the ordinary course of business, disclosed separately so that underlying performance stays visible.
Test: the item is material in size and unusual in nature or frequency, and is therefore presented on its own line