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Total Direct Cost = Direct Expenses + Depreciation Depreciation/Amortization

Gross profit = Sales revenue − Total Direct Cost

EBITDA (earnings before interest, taxes, depreciation and  and amortization)  = Gross profit − overheads 

EBIT (earnings before interest and taxes) = EBITDA - Depreciation Depreciation/Amortization Sales revenue − Direct Expenses − overheads 

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