KPI 6. EBIT Indicator Explained

Slide Content

The slide explains the concept of the EBIT (Earnings Before Interest and Taxes) indicator using a waterfall chart. It includes several components:

• Revenue (100): Total income generated from normal business operations.
• COGS (-43): Cost of goods sold, the direct costs attributable to production.
• GM (57): Gross Margin, revenue minus COGS.
• OPEX (-37): Operational expenses, the costs required to run core operations.
• EBITDA (20): Earnings before interest, taxes, depreciation, and amortization.
• Depreciation (-4): Reduction in value of assets over time.
• EBIT (16): Final calculated earnings excluding interest and taxes. The slide also provides definitions and the formula for EBIT.

Graphical Look

• Background: Dark navy backdrop enhancing readability.
• Waterfall Chart: Five colored bars (green for positive, red for negative values) arranged horizontally showing numerical flows.
• Icons: Money bag icons above each bar segment to indicate financial figures, colored in gold.
• Text Boxes: Light blue and white boxes provide definitions and formulas, offering contrast against the dark background.
• Header Ribbon: A grey ribbon at the top-right corner indicating data-driven features.
• Font: Simple sans-serif font for clarity and professionalism.

Overall, the slide effectively uses visual elements and color coding to break down financial data into an easily digestible format. The use of contrasting colors directs attention to key financial metrics.

Use Cases

• Presenting financial performance analysis in business meetings.
• Educating stakeholders on profitability and operating expenses.
• Demonstrating financial indicators in investor presentations.
• Teaching accounting and finance students about KPIs.