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Earnings before interest, taxes, depreciation, and amortization, commonly known as EBITDA, is a measure of a company's profitability of the operating business only, before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base. It is derived by subtracting from revenues all costs of the operating business but not decline in asset value, cost of borrowing and obligations to governments. Although certain leases have been capitalised on the balance sheet since IFRS 16, its expenses are often still adjusted back into EBITDA given they are deemed operational in nature.
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Search interest data over the past 12 months indicates that this topic periodically attracts global attention. Sudden spikes often correlate with major news events, public statements, or geopolitical developments.