In the formula: earnings before interest and tax (EBIT)= total profit+financial expenses (including not only the interest expenses in financial expenses, but also the capitalized interest included in the cost of fixed assets).

Molecule: earnings before interest and tax (EBIT)= net sales-operating expenses.

Earnings before interest and tax (EBIT)= total sales revenue-total variable costs-fixed operating costs.

The extended data (1) analyzes the ability of enterprises to repay debts according to the income statement. As the "molecule" of interest payment guarantee, it should only include regular income.

(2) Cumulative impact of special items (such as fire losses), suspension of operations and changes in accounting policies.

(3) Interest expense includes not only interest expense reflected as current expense, but also capitalized interest expense.

(4) The equity income that has not received the cash dividend may be considered to be deducted.

(5) When there are subsidiaries whose equity is less than 100% but need to be merged, the minority equity income should not be deducted.

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