Praha [441451] · MS 2013 · 쪽지

2016-10-16 19:55:10
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문이과 중립지문이라면...

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Net operating profit after tax is calculated as operating income multiplied by 1, minus the tax rate. Operating income is also referred to as earnings before interest and taxes, or EBIT. For example, if EBIT is $10,000 and the tax rate is 30%, the calculation is $10,000 multiplied by 1 minus .3, or .7, which equals $7,000. This is an approximation of after-tax cash flows without the tax advantage of debt. Note that if a company does not have debt, net operating profit after tax is the same as net income after tax. When calculating net operating profit after tax, analysts like to compare against similar companies in the same industry, because some industries have higher or lower costs than others.

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