Operating revenues
Sales
Operating expenses
Cost of goods sold
Sales General and Administrative Expenses (SG&A)
Depreciation and amortisation
Total operating costs
Operating profit
Non- operating profit
EBIT
Interest
Earnings before income taxes
Income taxes
Net profit after tax
EBIT = earnings before interest and tax
( ) = minus figure
+ Plus
- Minus
x Times/multiplied by
= Equals/is
÷ Dived by
% Percent