解决方案解释如下 -
EBITDA = Np+In+Ta+D+A EBITDA = 175000+20000+35000+8000 EBITDA= 238000/-
这里,Np=净利润,In=利息,Ta=税收,D=折旧,A=摊销
EBITDA= OI*+ D+ A EBITDA = (525000-200000-95000) + 8000 EBITDA = 238000/-
这里,OI* = 营业收入,D = 折旧,A = 摊销
(*营业收入 (OI) = 总收入 - 销售成本 - 营业费用)
EBITDA Coverage Ratio = (EBITDA+LP)/ (IP+PP+LP) EBITDA Coverage Ratio = (238000+15000)/ (5000+7500+15000) EBITDA Coverage Ratio = (253000)/ (27500) EBITDA Coverage Ratio = 9.2
在这里,LP = 租赁付款,IP = 利息付款,PP = 本金付款。