Question

How do I calculate EBT, EBIT, & EBITDA from this income statement?

	2017	2018	2019
Total Revenue	$              4,476,412	$ 4,864,985	$ 5,586,369
Restaurant operating costs (exclusive of D&A):
Food, beverage and packaging	1,535,428	1,600,760	1,847,916
Labor	1,205,992	1,326,079	1,472,060
Occupancy	327,132	347,123	363,072
Other operating costs	651,644	680,031	760,831
Cost of goods sold	$              3,720,196	$ 3,953,993	$ 4,443,879
Gross Profit	756,216	910,992	1,142,490
SG&A	296,388	375,460	451,552
Depreciation and amortization	163,348	201,979	212,778
Pre-opening costs	12,341	8,546	11,108
Impairment, closure costs, and asset disposals	13,345	66,639	23,094
Total operating expenses	4,205,618	4,606,617	5,142,411
Income from operations	270,794	258,368	443,958
Interest and other income	4,949	10,068	14,327
Income before income taxes	275,743	268,436	458,285
Provision for income taxes	(99,490)	(91,883)	(108,127)
Net income	$                 176,253	$    176,553	$    350,158

Answer 1

1	EBT = Net Income (EAT) + Taxes
						In $
			Year	2017	2018	2019
			Net Income	176253	176553	350158
		Add	Taxes	99490	91883	108127
			EBT	275743	268436	458285
2	EBIT = Net Income (EAT) + Taxes + Interest Expenses
		Interest Expense is Not Given in the Income Statement hence 0$
						In $
			Year	2017	2018	2019
			Net Income	176253	176553	350158
		Add	Taxes	99490	91883	108127
			EBT	275743	268436	458285
		Add	Interest	0	0	0
			EBIT	275743	268436	458285
2	EBITDA = Net Income (EAT) + Taxes + Interest Expenses + Depreciation and Amortization
						In $
			Year	2017	2018	2019
			Net Income	176253	176553	350158
		Add	Taxes	99490	91883	108127
			EBT	275743	268436	458285
		Add	Interest	0	0	0
			EBIT	275743	268436	458285
		Add	Dep and Amo.	163348	201979	212778
			EBITDA	439091	470415	671063