what is OIBDA

Dear CC:

here you go...being used more these days!


A non-GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure.

Sometimes OIBDA is also considered to not include items such as changes in accounting principles that are not indicative of core operating results, income from discontinued operations and the earnings/losses of subsidiaries.

OIBDA is calculated as operating income before depreciation, amortization, tax, and interest. Sometimes OIBDA is also considered to not include items such as: changes in accounting principles that are not indicative of core operating results, income from discontinued operations, and earnings (losses) of subsidiaries.

OIBDA = operating income + depreciation + amortization + tax + interest

[rozerjack]

Operating income before depreciation and amortization. Formerly known as earnings before taxes, depreciation, and amortization (EBITDA).

Sometimes OIBDA is also considered to not include items such as changes in accounting principles that are not indicative of core operating results, income from discontinued operations and the earnings/losses of subsidiaries.