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Business earnings from Total Revenue after deducting the COGS and OPEX and Non-Recurring Expenses:
EBIT = EBITDA − D&A + Non-Operating Revenue - Non-Recurring Expenses
EBIT = Sales − COGS − OPEX + Non-Operating Revenue - Non-Recurring Expenses
EBIT = Sales − COGS − SG&A − D&A + Non-Operating Revenue - Non-Recurring Expenses
Connection with Operating Profit:
Operating Profit = EBIT - Non-Operating Revenue + Non-Recurring Expenses
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