{"product_id":"ebt","title":"EBT Calculator — Earnings Before Tax","description":"\u003cstyle\u003e\n.ebt-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  width: 100%;\n  max-width: 1200px;\n  margin: 0 auto;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15,23,42,.06);\n  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, \"Segoe UI\", sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  container-type: inline-size;\n  container-name: ebtcalc;\n}\n.ebt-calculator,\n.ebt-calculator *,\n.ebt-calculator *::before,\n.ebt-calculator *::after {\n  box-sizing: border-box;\n}\n.ebt-calculator * {\n  min-width: 0;\n}\n.ebt-calculator h2,\n.ebt-calculator h3,\n.ebt-calculator p,\n.ebt-calculator ul {\n  margin-top: 0;\n}\n.ebt-calculator h2 {\n  margin-bottom: 8px;\n  font-size: 24px;\n  line-height: 1.25;\n  font-weight: 700;\n  letter-spacing: -.02em;\n}\n.ebt-calculator h3 {\n  margin-bottom: 12px;\n  font-size: 18px;\n  line-height: 1.35;\n  font-weight: 650;\n}\n.ebt-header,\n.ebt-toolbar,\n.ebt-workspace,\n.ebt-breakdown,\n.ebt-table-section,\n.ebt-education {\n  padding: 24px;\n}\n.ebt-header {\n  border-bottom: 1px solid var(--border);\n  background: linear-gradient(180deg, #ffffff 0%, #f8fafc 100%);\n  border-radius: 8px 8px 0 0;\n}\n.ebt-subtitle {\n  max-width: 760px;\n  margin-bottom: 16px;\n  color: var(--muted);\n}\n.ebt-pills {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 8px;\n}\n.ebt-pill {\n  display: inline-flex;\n  align-items: baseline;\n  gap: 6px;\n  min-height: 32px;\n  padding: 6px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--surface);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-pill strong {\n  color: var(--ink);\n  font-variant-numeric: tabular-nums;\n}\n.ebt-toolbar {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 12px;\n  padding-top: 16px;\n  padding-bottom: 16px;\n  border-bottom: 1px solid var(--border);\n}\n.ebt-button {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  gap: 10px;\n  min-height: 46px;\n  padding: 12px 18px;\n  border: 1px solid transparent;\n  border-radius: 6px;\n  font: inherit;\n  font-size: 15px;\n  font-weight: 650;\n  line-height: 1;\n  text-decoration: none;\n  white-space: nowrap;\n  cursor: pointer;\n  transition: background-color .15s ease, border-color .15s ease, box-shadow .15s ease, transform .05s ease;\n}\n.ebt-button:hover {\n  box-shadow: 0 2px 5px rgba(15,23,42,.12);\n}\n.ebt-button:active {\n  transform: translateY(1px);\n}\n.ebt-button:focus-visible,\n.ebt-input:focus-visible,\n.ebt-select:focus-visible,\n.ebt-education a:focus-visible {\n  outline: 3px solid rgba(29,78,216,.35);\n  outline-offset: 2px;\n}\n.ebt-download {\n  background: var(--accent);\n  color: #ffffff;\n}\n.ebt-download:hover {\n  background: var(--accent-hover);\n}\n.ebt-reset {\n  border-color: #cbd5e1;\n  background: #ffffff;\n  color: var(--ink);\n}\n.ebt-reset:hover {\n  background: var(--tint);\n  border-color: #94a3b8;\n}\n.ebt-button-icon {\n  width: 18px;\n  height: 18px;\n  flex: 0 0 18px;\n}\n.ebt-workspace {\n  display: grid;\n  grid-template-columns: 1fr;\n  gap: 24px;\n  border-bottom: 1px solid var(--border);\n}\n.ebt-panel,\n.ebt-chart-card,\n.ebt-statement-card {\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: var(--surface);\n  box-shadow: 0 1px 2px rgba(15,23,42,.06);\n}\n.ebt-panel {\n  padding: 20px;\n}\n.ebt-panel-heading {\n  display: flex;\n  align-items: flex-start;\n  justify-content: flex-start;\n  gap: 12px;\n  margin-bottom: 16px;\n}\n.ebt-panel-heading p {\n  margin-bottom: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-fields {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 16px;\n}\n.ebt-field {\n  display: flex;\n  flex-direction: column;\n  gap: 6px;\n}\n.ebt-field label {\n  display: block;\n  color: var(--ink);\n  font-size: 14px;\n  font-weight: 600;\n}\n.ebt-input-wrap {\n  position: relative;\n}\n.ebt-input-symbol {\n  position: absolute;\n  left: 12px;\n  top: 50%;\n  transform: translateY(-50%);\n  color: var(--muted);\n  font-size: 15px;\n  font-weight: 600;\n  pointer-events: none;\n}\n.ebt-input,\n.ebt-select {\n  width: 100%;\n  min-height: 44px;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  background: #ffffff;\n  color: var(--ink);\n  font: inherit;\n  font-size: 15px;\n  font-weight: 400;\n  line-height: 1.25;\n}\n.ebt-input {\n  padding: 10px 12px;\n  font-variant-numeric: tabular-nums;\n}\n.ebt-input:hover,\n.ebt-select:hover {\n  border-color: #94a3b8;\n}\n.ebt-input[aria-invalid=\"true\"] {\n  border-color: #b91c1c;\n  box-shadow: 0 0 0 1px #b91c1c;\n}\n.ebt-helper {\n  min-height: 40px;\n  margin-bottom: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.45;\n}\n.ebt-error {\n  min-height: 19px;\n  margin-bottom: 0;\n  color: #991b1b;\n  font-size: 13px;\n  font-weight: 600;\n}\n.ebt-result-panel {\n  display: flex;\n  flex-direction: column;\n  gap: 16px;\n  padding: 20px;\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: var(--tint);\n}\n.ebt-primary-result {\n  padding: 20px;\n  border: 1px solid #bfdbfe;\n  border-radius: 8px;\n  background: #eff6ff;\n}\n.ebt-primary-label {\n  margin-bottom: 4px;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 650;\n  text-transform: uppercase;\n  letter-spacing: .05em;\n}\n.ebt-primary-value {\n  margin-bottom: 6px;\n  color: #172554;\n  font-size: 30px;\n  line-height: 1.15;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n  overflow-wrap: anywhere;\n}\n.ebt-primary-note {\n  margin-bottom: 0;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-result-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 12px;\n}\n.ebt-result-card {\n  padding: 14px;\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: #ffffff;\n}\n.ebt-result-label {\n  margin-bottom: 4px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n}\n.ebt-result-value {\n  margin-bottom: 0;\n  color: var(--ink);\n  font-size: 20px;\n  line-height: 1.25;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n  overflow-wrap: anywhere;\n}\n.ebt-formula {\n  padding: 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: #ffffff;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.55;\n}\n.ebt-formula strong {\n  color: var(--ink);\n}\n.ebt-breakdown {\n  border-bottom: 1px solid var(--border);\n}\n.ebt-chart-card {\n  padding: 20px;\n}\n.ebt-chart-intro {\n  margin-bottom: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-chart-cluster {\n  display: grid;\n  grid-template-columns: 1fr;\n  align-items: center;\n  justify-content: center;\n  gap: 24px;\n  width: min(100%, 760px);\n  margin: 20px auto 0;\n}\n.ebt-chart-visual {\n  display: grid;\n  place-items: center;\n  width: min(100%, 320px);\n  margin: 0 auto;\n}\n.ebt-chart-svg {\n  display: block;\n  width: min(100%, 320px);\n  height: auto;\n  overflow: visible;\n}\n.ebt-chart-center-label {\n  fill: var(--muted);\n  font-size: 14px;\n  font-weight: 600;\n  text-anchor: middle;\n}\n.ebt-chart-center-value {\n  fill: var(--ink);\n  font-size: 24px;\n  font-weight: 700;\n  text-anchor: middle;\n  font-variant-numeric: tabular-nums;\n}\n.ebt-chart-empty {\n  width: 100%;\n  max-width: 520px;\n  margin: 20px auto 0;\n  padding: 16px;\n  border: 1px dashed #94a3b8;\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  text-align: center;\n  font-size: 13px;\n  font-weight: 600;\n}\n.ebt-legend {\n  display: grid;\n  gap: 10px;\n  align-content: center;\n  justify-content: center;\n}\n.ebt-legend-row {\n  display: grid;\n  grid-template-columns: 12px minmax(90px, auto) auto auto;\n  align-items: center;\n  justify-content: start;\n  gap: 8px 12px;\n  width: fit-content;\n  max-width: 100%;\n  color: var(--ink);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-legend-swatch {\n  width: 12px;\n  height: 12px;\n  border-radius: 3px;\n}\n.ebt-legend-label {\n  overflow-wrap: anywhere;\n}\n.ebt-legend-value,\n.ebt-legend-percent {\n  font-variant-numeric: tabular-nums;\n  white-space: nowrap;\n}\n.ebt-legend-percent {\n  color: var(--muted);\n}\n.ebt-chart-caption {\n  margin-top: 20px;\n  padding: 10px 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-safe-chart-stack .ebt-chart-cluster {\n  grid-template-columns: 1fr !important;\n  gap: 24px !important;\n}\n.ebt-safe-chart-stack .ebt-chart-caption {\n  margin-top: 24px !important;\n}\n.ebt-table-section {\n  border-bottom: 1px solid var(--border);\n}\n.ebt-statement-card {\n  padding: 20px;\n}\n.ebt-table-wrap {\n  width: 100%;\n  overflow-x: auto;\n  overscroll-behavior-inline: contain;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.ebt-table {\n  width: 100%;\n  min-width: 520px;\n  border-collapse: collapse;\n  color: var(--ink);\n  font-size: 14px;\n}\n.ebt-table th,\n.ebt-table td {\n  padding: 10px 12px;\n  border-bottom: 1px solid var(--border);\n  text-align: left;\n  vertical-align: middle;\n}\n.ebt-table th {\n  background: #0f172a;\n  color: #ffffff;\n  font-size: 13px;\n  font-weight: 650;\n}\n.ebt-table td:last-child,\n.ebt-table th:last-child {\n  text-align: right;\n  font-variant-numeric: tabular-nums;\n  white-space: nowrap;\n}\n.ebt-table tr:last-child td {\n  border-bottom: 0;\n}\n.ebt-table .ebt-subtotal td {\n  background: var(--tint);\n  font-weight: 650;\n}\n.ebt-table .ebt-total td {\n  background: #eff6ff;\n  color: #172554;\n  font-weight: 700;\n}\n.ebt-table .ebt-negative {\n  color: #9f1239;\n}\n.ebt-table-note {\n  margin-top: 16px;\n  padding: 10px 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ebt-safe-table-stack .ebt-table-note {\n  margin-top: 24px !important;\n}\n.ebt-education {\n  max-width: 920px;\n}\n.ebt-education h2 {\n  margin-top: 0;\n  margin-bottom: 12px;\n}\n.ebt-education h3 {\n  margin-top: 28px;\n}\n.ebt-education p,\n.ebt-education li {\n  color: #334155;\n}\n.ebt-education ul {\n  padding-left: 22px;\n  margin-bottom: 16px;\n}\n.ebt-education li + li {\n  margin-top: 8px;\n}\n.ebt-education a {\n  color: #1d4ed8;\n  font-weight: 600;\n  text-decoration-thickness: 1px;\n  text-underline-offset: 2px;\n}\n.ebt-sr-only {\n  position: absolute !important;\n  width: 1px !important;\n  height: 1px !important;\n  padding: 0 !important;\n  margin: -1px !important;\n  overflow: hidden !important;\n  clip: rect(0, 0, 0, 0) !important;\n  white-space: nowrap !important;\n  border: 0 !important;\n}\n@container ebtcalc (min-width: 640px) {\n  .ebt-calculator .ebt-chart-cluster {\n    grid-template-columns: minmax(240px, 320px) max-content;\n    gap: 28px;\n  }\n}\n@container ebtcalc (min-width: 900px) {\n  .ebt-calculator .ebt-workspace {\n    grid-template-columns: minmax(0, 1.04fr) minmax(0, .96fr);\n  }\n}\n@container ebtcalc (max-width: 639px) {\n  .ebt-calculator .ebt-header,\n  .ebt-calculator .ebt-toolbar,\n  .ebt-calculator .ebt-workspace,\n  .ebt-calculator .ebt-breakdown,\n  .ebt-calculator .ebt-table-section,\n  .ebt-calculator .ebt-education {\n    padding-left: 16px;\n    padding-right: 16px;\n  }\n  .ebt-calculator .ebt-fields,\n  .ebt-calculator .ebt-result-grid {\n    grid-template-columns: 1fr;\n  }\n  .ebt-calculator .ebt-helper {\n    min-height: 0;\n  }\n  .ebt-calculator .ebt-legend-row {\n    grid-template-columns: 12px minmax(0, 1fr) auto;\n    width: 100%;\n  }\n  .ebt-calculator .ebt-legend-percent {\n    grid-column: 2 \/ 4;\n    padding-left: 0;\n  }\n  .ebt-calculator .ebt-chart-caption {\n    margin-top: 16px;\n  }\n}\n@media (max-width: 639px) {\n  .ebt-calculator .ebt-header,\n  .ebt-calculator .ebt-toolbar,\n  .ebt-calculator .ebt-workspace,\n  .ebt-calculator .ebt-breakdown,\n  .ebt-calculator .ebt-table-section,\n  .ebt-calculator .ebt-education {\n    padding-left: 16px;\n    padding-right: 16px;\n  }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"ebt-calculator\" data-calculator-root\u003e\n  \u003csection class=\"ebt-header\" aria-labelledby=\"ebt-title\"\u003e\n    \u003ch2 id=\"ebt-title\"\u003eEarnings Before Tax (EBT) Calculator\u003c\/h2\u003e\n    \u003cp class=\"ebt-subtitle\"\u003eBuild a concise pre-tax income statement, see the profit bridge from revenue to EBT, and export the current calculation to a formatted Excel workbook.\u003c\/p\u003e\n    \u003cdiv class=\"ebt-pills\" aria-label=\"Live profitability summary\"\u003e\n      \u003cspan class=\"ebt-pill\"\u003eGross margin \u003cstrong data-ebt-pill=\"gross-margin\"\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"ebt-pill\"\u003eOperating margin \u003cstrong data-ebt-pill=\"operating-margin\"\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"ebt-pill\"\u003eEBT margin \u003cstrong data-ebt-pill=\"ebt-margin\"\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"ebt-pill\"\u003eCost ratio \u003cstrong data-ebt-pill=\"cost-ratio\"\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003cdiv class=\"ebt-toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"ebt-button ebt-download\" type=\"button\" data-ebt-action=\"download\"\u003e\n      \u003csvg class=\"ebt-button-icon\" viewbox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"\u003e\n        \u003cpath fill=\"currentColor\" d=\"M12 3a1 1 0 0 1 1 1v8.59l2.3-2.3a1 1 0 1 1 1.4 1.42l-4 4a1 1 0 0 1-1.4 0l-4-4a1 1 0 1 1 1.4-1.42l2.3 2.3V4a1 1 0 0 1 1-1Zm-7 14a1 1 0 0 1 1 1v1h12v-1a1 1 0 1 1 2 0v2a1 1 0 0 1-1 1H5a1 1 0 0 1-1-1v-2a1 1 0 0 1 1-1Z\"\u003e\u003c\/path\u003e\n      \u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"ebt-button ebt-reset\" type=\"button\" data-ebt-action=\"reset\"\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n\n  \u003csection class=\"ebt-workspace\" aria-label=\"EBT inputs and live results\"\u003e\n    \u003cdiv class=\"ebt-panel\"\u003e\n      \u003cdiv class=\"ebt-panel-heading\"\u003e\n        \u003cdiv\u003e\n          \u003ch3\u003eIncome statement inputs\u003c\/h3\u003e\n          \u003cp\u003eEnter amounts for the same reporting period and currency.\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ebt-fields\"\u003e\n        \u003cdiv class=\"ebt-field\"\u003e\n          \u003clabel for=\"ebt-revenue\"\u003eRevenue\u003c\/label\u003e\n          \u003cdiv class=\"ebt-input-wrap\"\u003e\n            \u003cinput class=\"ebt-input\" id=\"ebt-revenue\" name=\"ebt-revenue\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"$1,000,000.00\" data-ebt-field=\"revenue\" aria-describedby=\"ebt-revenue-help ebt-revenue-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"ebt-helper\" id=\"ebt-revenue-help\"\u003eSales and other operating revenue before expenses.\u003c\/p\u003e\n          \u003cp class=\"ebt-error\" id=\"ebt-revenue-error\" data-ebt-error=\"revenue\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"ebt-field\"\u003e\n          \u003clabel for=\"ebt-cogs\"\u003eCost of goods sold (COGS)\u003c\/label\u003e\n          \u003cdiv class=\"ebt-input-wrap\"\u003e\n            \u003cinput class=\"ebt-input\" id=\"ebt-cogs\" name=\"ebt-cogs\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"$300,000.00\" data-ebt-field=\"cogs\" aria-describedby=\"ebt-cogs-help ebt-cogs-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"ebt-helper\" id=\"ebt-cogs-help\"\u003eDirect costs attributable to products or services sold.\u003c\/p\u003e\n          \u003cp class=\"ebt-error\" id=\"ebt-cogs-error\" data-ebt-error=\"cogs\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"ebt-field\"\u003e\n          \u003clabel for=\"ebt-sga\"\u003eSelling, general and administrative\u003c\/label\u003e\n          \u003cdiv class=\"ebt-input-wrap\"\u003e\n            \u003cinput class=\"ebt-input\" id=\"ebt-sga\" name=\"ebt-sga\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"$150,000.00\" data-ebt-field=\"sga\" aria-describedby=\"ebt-sga-help ebt-sga-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"ebt-helper\" id=\"ebt-sga-help\"\u003eIndirect operating costs such as payroll, rent, and marketing.\u003c\/p\u003e\n          \u003cp class=\"ebt-error\" id=\"ebt-sga-error\" data-ebt-error=\"sga\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"ebt-field\"\u003e\n          \u003clabel for=\"ebt-da\"\u003eDepreciation and amortization\u003c\/label\u003e\n          \u003cdiv class=\"ebt-input-wrap\"\u003e\n            \u003cinput class=\"ebt-input\" id=\"ebt-da\" name=\"ebt-da\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"$150,000.00\" data-ebt-field=\"da\" aria-describedby=\"ebt-da-help ebt-da-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"ebt-helper\" id=\"ebt-da-help\"\u003eNon-cash allocation of tangible and intangible asset costs.\u003c\/p\u003e\n          \u003cp class=\"ebt-error\" id=\"ebt-da-error\" data-ebt-error=\"da\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"ebt-field\"\u003e\n          \u003clabel for=\"ebt-interest\"\u003eInterest expense\u003c\/label\u003e\n          \u003cdiv class=\"ebt-input-wrap\"\u003e\n            \u003cinput class=\"ebt-input\" id=\"ebt-interest\" name=\"ebt-interest\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"$200,000.00\" data-ebt-field=\"interest\" aria-describedby=\"ebt-interest-help ebt-interest-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"ebt-helper\" id=\"ebt-interest-help\"\u003eFinancing cost recognized during the reporting period.\u003c\/p\u003e\n          \u003cp class=\"ebt-error\" id=\"ebt-interest-error\" data-ebt-error=\"interest\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"ebt-field\"\u003e\n          \u003clabel for=\"ebt-other-income\"\u003eOther income or loss\u003c\/label\u003e\n          \u003cdiv class=\"ebt-input-wrap\"\u003e\n            \u003cinput class=\"ebt-input\" id=\"ebt-other-income\" name=\"ebt-other-income\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"$100,000.00\" data-ebt-field=\"otherIncome\" aria-describedby=\"ebt-other-income-help ebt-other-income-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"ebt-helper\" id=\"ebt-other-income-help\"\u003eNon-operating gains; enter a negative amount for a loss.\u003c\/p\u003e\n          \u003cp class=\"ebt-error\" id=\"ebt-other-income-error\" data-ebt-error=\"otherIncome\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/div\u003e\n\n    \u003cdiv class=\"ebt-result-panel\"\u003e\n      \u003cdiv class=\"ebt-primary-result\" aria-live=\"polite\" aria-atomic=\"true\"\u003e\n        \u003cp class=\"ebt-primary-label\"\u003eEarnings before tax\u003c\/p\u003e\n        \u003cp class=\"ebt-primary-value\" data-ebt-output=\"ebt\"\u003e$300,000.00\u003c\/p\u003e\n        \u003cp class=\"ebt-primary-note\" data-ebt-output=\"interpretation\"\u003ePositive pre-tax profit for the selected reporting period.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ebt-result-grid\"\u003e\n        \u003cdiv class=\"ebt-result-card\"\u003e\n          \u003cp class=\"ebt-result-label\"\u003eGross profit\u003c\/p\u003e\n          \u003cp class=\"ebt-result-value\" data-ebt-output=\"grossProfit\"\u003e$700,000.00\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"ebt-result-card\"\u003e\n          \u003cp class=\"ebt-result-label\"\u003eOperating expenses\u003c\/p\u003e\n          \u003cp class=\"ebt-result-value\" data-ebt-output=\"operatingExpenses\"\u003e$300,000.00\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"ebt-result-card\"\u003e\n          \u003cp class=\"ebt-result-label\"\u003eEBIT\u003c\/p\u003e\n          \u003cp class=\"ebt-result-value\" data-ebt-output=\"ebit\"\u003e$400,000.00\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"ebt-result-card\"\u003e\n          \u003cp class=\"ebt-result-label\"\u003eEBT margin\u003c\/p\u003e\n          \u003cp class=\"ebt-result-value\" data-ebt-output=\"ebtMargin\"\u003e30.00%\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ebt-formula\"\u003e\n\u003cstrong\u003eFormula:\u003c\/strong\u003e EBT = Revenue − COGS − SG\u0026amp;A − D\u0026amp;A − Interest expense + Other income.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"ebt-breakdown\" aria-labelledby=\"ebt-breakdown-title\"\u003e\n    \u003cdiv class=\"ebt-chart-card\" data-ebt-chart-card\u003e\n      \u003ch3 id=\"ebt-breakdown-title\"\u003eCost composition\u003c\/h3\u003e\n      \u003cp class=\"ebt-chart-intro\" data-ebt-chart-intro\u003eSee how direct, operating, non-cash, and financing costs contribute to total costs.\u003c\/p\u003e\n      \u003cdiv class=\"ebt-chart-cluster\" data-ebt-chart-cluster\u003e\n        \u003cdiv class=\"ebt-chart-visual\" data-ebt-chart-visual\u003e\u003c\/div\u003e\n        \u003cdiv class=\"ebt-legend\" data-ebt-legend aria-label=\"Cost composition legend\"\u003e\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ebt-chart-empty\" data-ebt-chart-empty hidden\u003eEnter positive cost values above to see the breakdown.\u003c\/div\u003e\n      \u003cdiv class=\"ebt-sr-only\" data-ebt-chart-summary aria-live=\"off\"\u003e\u003c\/div\u003e\n      \u003cp class=\"ebt-chart-caption\" data-ebt-chart-caption\u003eCost shares use the same current values shown in the income statement below.\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"ebt-table-section\" aria-labelledby=\"ebt-statement-title\"\u003e\n    \u003cdiv class=\"ebt-statement-card\" data-ebt-table-card\u003e\n      \u003ch3 id=\"ebt-statement-title\"\u003ePre-tax income statement\u003c\/h3\u003e\n      \u003cdiv class=\"ebt-table-wrap\" data-ebt-table-wrap tabindex=\"0\" aria-label=\"Scrollable pre-tax income statement\"\u003e\n        \u003ctable class=\"ebt-table\"\u003e\n          \u003cthead\u003e\n            \u003ctr\u003e\n              \u003cth scope=\"col\"\u003eLine item\u003c\/th\u003e\n              \u003cth scope=\"col\"\u003eAmount\u003c\/th\u003e\n            \u003c\/tr\u003e\n          \u003c\/thead\u003e\n          \u003ctbody data-ebt-statement-body\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cp class=\"ebt-table-note\" data-ebt-table-note\u003eAll entries should cover one consistent period. EBT excludes income tax but includes interest expense and non-operating income or losses.\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"ebt-education\" aria-labelledby=\"ebt-guide-title\"\u003e\n    \u003ch2 id=\"ebt-guide-title\"\u003eHow to use and interpret the EBT calculator\u003c\/h2\u003e\n    \u003cp\u003eEarnings before tax, often called EBT or profit before tax, is the amount a business earns after operating costs, depreciation and amortization, interest, and other non-operating items, but before income tax. This calculator converts a short set of income-statement inputs into gross profit, operating expenses, EBIT, EBT, and profitability margins. It is suitable for a monthly, quarterly, or annual analysis as long as every input uses the same period and currency.\u003c\/p\u003e\n\n    \u003ch3\u003eWhat each input means\u003c\/h3\u003e\n    \u003cul\u003e\n      \u003cli\u003e\n\u003cstrong\u003eRevenue\u003c\/strong\u003e is the top-line income generated during the period. Use net sales or operating revenue reported on the income statement. Revenue is required for a meaningful margin calculation. A higher revenue figure generally increases gross profit and EBT when costs remain unchanged. Avoid mixing gross billings with net recognized revenue.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eCost of goods sold (COGS)\u003c\/strong\u003e captures direct costs tied to the goods or services delivered, such as materials, production labor, fulfillment, or directly attributable service delivery costs. Enter a non-negative currency amount. Higher COGS reduces gross profit, EBIT, and EBT dollar for dollar.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eSelling, general and administrative expense\u003c\/strong\u003e covers indirect operating costs such as office payroll, rent, software, professional fees, insurance, sales, and marketing. It is required only when such expenses exist. Higher SG\u0026amp;A lowers operating profit and EBT. Do not duplicate costs already included in COGS.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eDepreciation and amortization\u003c\/strong\u003e represents the accounting allocation of asset costs over time. This non-cash expense is still deducted when calculating EBIT and EBT. Enter the expense recognized for the selected period, not the asset's original purchase price or accumulated depreciation balance.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eInterest expense\u003c\/strong\u003e is the financing cost recognized on debt, leases, or similar obligations. Because EBT is measured after interest, increasing this input reduces EBT but does not change gross profit or EBIT. Use income-statement interest expense rather than the period's principal repayments.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eOther income or loss\u003c\/strong\u003e includes non-operating gains and losses that belong above the income-tax line. Positive other income raises EBT; a negative number reduces it. Keep genuinely operating revenue in the revenue field and avoid including income tax here.\u003c\/li\u003e\n    \u003c\/ul\u003e\n\n    \u003ch3\u003eHow the calculation works\u003c\/h3\u003e\n    \u003cp\u003eThe model first calculates gross profit as revenue minus COGS. It then adds SG\u0026amp;A and depreciation and amortization to determine total operating expenses. EBIT equals gross profit minus those operating expenses. Finally, EBT equals EBIT minus interest expense plus other income or loss. The same result can be expressed directly as revenue minus COGS, SG\u0026amp;A, depreciation and amortization, and interest expense, plus other income.\u003c\/p\u003e\n    \u003cp\u003eThe calculation deliberately stops before income tax. That makes EBT useful for examining performance without the immediate effect of different statutory tax rates, tax credits, deferred-tax accounting, or jurisdiction-specific tax planning. For formal reporting classifications, consult the relevant accounting framework and the company's accounting policy. The \u003ca href=\"https:\/\/www.sec.gov\/files\/beginners-guide-to-financial-statements.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eU.S. Securities and Exchange Commission guide to financial statements\u003c\/a\u003e explains how the income statement connects revenue, expenses, and profit. International reporters can review the \u003ca href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-1-presentation-of-financial-statements\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIAS 1 presentation requirements\u003c\/a\u003e.\u003c\/p\u003e\n\n    \u003ch3\u003eUnderstanding the results\u003c\/h3\u003e\n    \u003cul\u003e\n      \u003cli\u003e\n\u003cstrong\u003eGross profit\u003c\/strong\u003e measures the amount left after direct production or delivery costs. A high or improving gross profit can indicate stronger pricing, product mix, or direct-cost control. A negative value means direct costs exceed revenue.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eOperating expenses\u003c\/strong\u003e is the combined SG\u0026amp;A and depreciation and amortization amount used in this model. It shows the cost base deducted between gross profit and EBIT. A zero value is valid for a simplified business, but it may also indicate missing inputs.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eEBIT\u003c\/strong\u003e measures earnings before financing costs and income tax. It is driven by revenue, COGS, SG\u0026amp;A, and depreciation and amortization. Comparing EBIT with EBT reveals the net impact of interest expense and other non-operating income or loss.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eEBT\u003c\/strong\u003e is the primary output. A positive value indicates pre-tax profit, zero indicates pre-tax break-even, and a negative value indicates a pre-tax loss. EBT does not equal cash flow because it includes non-cash charges and may exclude cash movements recorded elsewhere.\u003c\/li\u003e\n      \u003cli\u003e\n\u003cstrong\u003eEBT margin\u003c\/strong\u003e divides EBT by revenue. It indicates how much pre-tax profit remains from each dollar of revenue. A 30% margin means $0.30 of EBT per $1.00 of revenue. When revenue is zero, the margin is undefined rather than zero.\u003c\/li\u003e\n    \u003c\/ul\u003e\n\n    \u003ch3\u003eReading the chart and statement\u003c\/h3\u003e\n    \u003cp\u003eThe cost-composition donut uses only positive COGS, SG\u0026amp;A, depreciation and amortization, and interest-expense values. Each segment, legend amount, and percentage comes from the same live calculation. The chart focuses on costs, so other income is shown in the income statement instead of being treated as a cost segment. If every cost input is blank or zero, the chart is replaced by a compact empty state.\u003c\/p\u003e\n    \u003cp\u003eThe pre-tax income statement follows the calculation from revenue through EBT. Expense lines are presented as deductions, subtotals highlight gross profit, operating expenses, and EBIT, and the final row shows EBT. The Excel export mirrors the current inputs and outputs at the moment you click Download Excel, including the breakdown and statement.\u003c\/p\u003e\n\n    \u003ch3\u003ePractical checks and common mistakes\u003c\/h3\u003e\n    \u003cp\u003eUse consistent accounting periods, currencies, and sign conventions. Do not enter tax expense because the purpose is to stop before tax. Do not count depreciation twice by placing it inside SG\u0026amp;A and again in the separate depreciation field. Confirm that COGS and SG\u0026amp;A follow the same classification used in the source income statement. One-time gains may make EBT look unusually strong, while one-time losses may depress it, so review the other-income line before using EBT as a recurring-performance indicator.\u003c\/p\u003e\n    \u003cp\u003eEBT is an analytical measure, not personalized tax or investment advice. Taxable income can differ from book EBT because tax law may treat revenue, deductions, losses, depreciation, and interest differently. For U.S. tax administration resources, see the \u003ca href=\"https:\/\/www.irs.gov\/businesses\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIRS business portal\u003c\/a\u003e. For an additional plain-language explanation of the metric, see \u003ca href=\"https:\/\/www.investopedia.com\/terms\/e\/ebt.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eInvestopedia's overview of EBT\u003c\/a\u003e.\u003c\/p\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909489172723,"sku":"ebt","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/ebt.webp?v=1783935569","url":"https:\/\/financialmodelslab.com\/products\/ebt","provider":"Financial Models Lab","version":"1.0","type":"link"}