EAT / PAT

Last updated: 02.03.2016

EAT (PAT) is the total profit/loss after tax from continuing operations, OR more often the total profit/loss after tax (i.e. including the profit/loss from discontinued operations).

 

It is therefore EBT with income tax or possibly also profit/loss from discontinued operations. Continuing or discontinued operations are concepts are based on IFRS and other GAAPs may not use it.

In practice, more widely used abbreviation is PAT (not EAT).



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