Profit before tax
Operating profit adjusted for financial income and expense, before tax.
This line adds financial income (interest, dividends received, exchange gains) to operating profit and subtracts financial expense (interest on borrowings, exchange losses).
The gap between this and operating profit shows what a company's funding costs it — and whether some of its profit came from investments rather than from selling anything.
Where this figure comes from
Read from the total profit line of the income statement in the annual report.
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