Profit before income tax
Operating profit with financial income and costs added, before income tax is deducted.
This line takes operating profit, adds financial income (interest, dividends received, exchange gains) and subtracts financial costs (loan interest, exchange losses).
For Greek companies it is often the same or nearly the same as net profit, because income tax only arises when profit is distributed. In countries that tax profit as it is earned, the gap between these two lines is considerably wider.
Where this figure comes from
Read from the income statement in the annual report.
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