{"id":38536,"date":"2026-05-01T12:33:23","date_gmt":"2026-05-01T03:33:23","guid":{"rendered":"https:\/\/uxdaystokyo.com\/articles\/?post_type=glossary&#038;p=38536"},"modified":"2026-05-01T12:33:23","modified_gmt":"2026-05-01T03:33:23","slug":"ebita","status":"publish","type":"glossary","link":"https:\/\/uxdaystokyo.com\/articles\/glossary\/ebita\/","title":{"rendered":"EBITA"},"content":{"rendered":"<p>\u81ea\u793e\u958b\u767a\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u306e\u8cbb\u7528\u306f\u3001\u5b8c\u6210\u5f8c\u6570\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u511f\u5374\u30b3\u30b9\u30c8\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u7d9a\u3051\u308b\u3002\u4f1a\u8a08\u306e\u4e16\u754c\u3067\u306f\u3053\u308c\u304c\u5f53\u305f\u308a\u524d\u3060\u304c\u3001\u305d\u306e\u305b\u3044\u3067\u300c\u53ce\u76ca\u306f\u9ed2\u5b57\u306a\u306e\u306b\u3001\u5e33\u7c3f\u4e0a\u306f\u8d64\u5b57\u306b\u898b\u3048\u308b\u300d\u3068\u3044\u3046\u72b6\u6cc1\u304c\u8d77\u304d\u3084\u3059\u3044\u3002<\/p>\n<p>EBITA\uff08\u30a4\u30fc\u30d3\u30fc\u30bf\uff09\u3068\u306f\u3001\u5229\u606f\u30fb\u7a0e\u91d1\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u7279\u8a31\u3068\u3044\u3063\u305f\u76ee\u306b\u898b\u3048\u306a\u3044\u8cc7\u7523\u306e\u511f\u5374\u8cbb\u7528\u3092\u5f15\u304f\u524d\u306e\u5229\u76ca\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u3084\u30d7\u30ed\u30c0\u30af\u30c8\u304c\u3069\u308c\u3060\u3051\u7a3c\u3044\u3067\u3044\u308b\u304b\u3092\u6e2c\u308b\u6307\u6a19\u3060\u3002\u3088\u304f\u4f3c\u305f\u6307\u6a19\u306bEBITDA\uff08\u30a4\u30fc\u30d3\u30c3\u30c8\u30c7\u30a3\u30fc\u30a8\u30fc\uff09\u304c\u3042\u308b\u304c\u3001EBITA\u306f\u300c\u76ee\u306b\u898b\u3048\u308b\u8a2d\u5099\u306e\u511f\u5374\u30b3\u30b9\u30c8\u300d\u306f\u542b\u3093\u3060\u3046\u3048\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u3088\u308a\u5b9f\u614b\u306b\u8fd1\u3044\u6570\u5b57\u304c\u51fa\u308b\u3002<\/p>\n<h2>\u300c\u4f55\u3092\u5f15\u304f\u524d\u304b\u300d\u3067\u610f\u5473\u304c\u5909\u308f\u308b<\/h2>\n<p>EBITA\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4f55\u3092\u5f15\u304f\u304b\u3067\u5229\u76ca\u306e\u6570\u5b57\u304c\u3069\u3046\u5909\u308f\u308b\u304b\u3092\u628a\u63e1\u3059\u308b\u306e\u304c\u8fd1\u9053\u3060\u3002\u5229\u76ca\u306b\u306f\u5927\u307e\u304b\u306b4\u6bb5\u968e\u3042\u308b\u3002\u307e\u305a<strong>EBITDA<\/strong>\u306f\u5229\u606f\u30fb\u7a0e\u91d1\u30fb\u8a2d\u5099\u306e\u6e1b\u4fa1\u511f\u5374\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u30b3\u30b9\u30c8\u306a\u3069\u306e\u8cbb\u7528\u8a08\u4e0a\u3092\u5168\u90e8\u5f15\u304f\u524d\u306e\u5229\u76ca\u3002\u305d\u3053\u304b\u3089\u5de5\u5834\u3084\u6a5f\u68b0\u306a\u3069\u76ee\u306b\u898b\u3048\u308b\u8a2d\u5099\u306e\u6d88\u8017\u5206\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\u3092\u5f15\u3044\u305f\u306e\u304c<strong>EBITA<\/strong>\u3060\u3002\u3055\u3089\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7279\u8a31\u30fb\u306e\u308c\u3093\u4ee3\u306a\u3069\u306e\u8cbb\u7528\u8a08\u4e0a\u3082\u5f15\u304f\u3068<strong>EBIT<\/strong>\u306b\u306a\u308a\u3001\u6700\u5f8c\u306b\u5229\u606f\u3068\u7a0e\u91d1\u3082\u5f15\u304f\u3068\u6700\u7d42\u7684\u306a\u7d14\u5229\u76ca\u306b\u8fd1\u3065\u304f\u3002<\/p>\n<ol>\n<li>EBITDA\uff1a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u4f5c\u308b\u30b3\u30b9\u30c8\uff08\u4eba\u4ef6\u8cbb\u30fb\u8ca9\u7ba1\u8cbb\u306e\u305e\u304f\uff09\u3060\u3051\u3092\u5f15\u3044\u305f\u5229\u76ca<\/li>\n<li>EBITA\uff1aEBITDA\u304b\u3089\u5de5\u5834\u3084\u6a5f\u68b0\u306a\u3069\u76ee\u306b\u898b\u3048\u308b\u8a2d\u5099\u306e\u6d88\u8017\u5206\u3092\u5f15\u3044\u305f\u5229\u76ca<\/li>\n<li>EBIT\uff1aEBITA\u304b\u3089\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7279\u8a31\u30fb\u306e\u308c\u3093\u4ee3\u306a\u3069\u306e\u8cbb\u7528\u8a08\u4e0a\u3082\u5f15\u3044\u305f\u5229\u76ca<\/li>\n<li>\u7d14\u5229\u76ca\uff1aEBIT\u304b\u3089\u5229\u606f\u3068\u7a0e\u91d1\u3082\u5f15\u3044\u305f\u5229\u76ca<\/li>\n<\/ol>\n<p>EBITDA\u304c\u300c\u8a2d\u5099\u306e\u6d88\u8017\u3082\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8cbb\u7528\u8a08\u4e0a\u3082\u3059\u3079\u3066\u7121\u8996\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u3060\u3051\u898b\u308b\u300d\u6307\u6a19\u306a\u306e\u306b\u5bfe\u3057\u3001EBITA\u306f\u300c\u5de5\u5834\u3084\u6a5f\u68b0\u306e\u6d88\u8017\u306f\u6b63\u76f4\u306b\u8a08\u4e0a\u3057\u3064\u3064\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u8cbb\u306a\u3069\u306e\u5f8c\u4ed8\u3051\u30b3\u30b9\u30c8\u3060\u3051\u306f\u9664\u5916\u3059\u308b\u300d\u3068\u3044\u3046\u30d0\u30e9\u30f3\u30b9\u3092\u3068\u308b\u3002\u305d\u306e\u5206\u3001EBITDA\u3088\u308a\u4fdd\u5b88\u7684\u306a\u6570\u5024\u306b\u306a\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-1.png\" alt=\"\" width=\"1024\" height=\"559\" class=\"size-large wp-image-38538 aligncenter\" srcset=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-1.png 1024w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-1-300x164.png 300w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-1-768x419.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>\u8a9e\u6e90\u30fb\u63d0\u5531\u8005<\/h2>\n<p>EBITA\u306fEBITDA\u3068\u540c\u3058\u6b74\u53f2\u306e\u6d41\u308c\u304b\u3089\u751f\u307e\u308c\u305f\u6307\u6a19\u3060\u3002EBITDA\u306f1970\u5e74\u4ee3\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u30b1\u30fc\u30d6\u30eb\u30c6\u30ec\u30d3\u5927\u624bTCI\uff08Tele-Communications, Inc.\uff09\u306eCEO\u3060\u3063\u305f<ruby>John Malone<rt>\u30b8\u30e7\u30f3\u30fb\u30de\u30ed\u30fc\u30f3<\/rt><\/ruby>\u304c\u8003\u6848\u3057\u305f\u3002\u30de\u30ed\u30fc\u30f3\u306f\u5168\u56fd\u306b\u30b1\u30fc\u30d6\u30eb\u30c6\u30ec\u30d3\u7db2\u3092\u5e83\u3052\u308b\u305f\u3081\u306b\u5de8\u984d\u306e\u501f\u91d1\u3092\u3057\u306a\u304c\u3089\u8a2d\u5099\u6295\u8cc7\u3092\u7d9a\u3051\u305f\u3002\u5e33\u7c3f\u4e0a\u306e\u5229\u76ca\u306f\u8d64\u5b57\u3067\u3082\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u3084\u5229\u606f\u3092\u9664\u3051\u3070\u672c\u696d\u306f\u9ed2\u5b57\u3060\u300d\u3068\u3044\u3046\u5b9f\u529b\u3092\u6295\u8cc7\u5bb6\u306b\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306b\u751f\u307f\u51fa\u3057\u305f\u306e\u304cEBITDA\u3060\u3002<\/p>\n<div id=\"attachment_38539\" style=\"width: 276px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-38539\" src=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/john-malone.png\" alt=\"\" width=\"266\" height=\"266\" class=\"wp-image-38539\" srcset=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/john-malone.png 416w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/john-malone-150x150.png 150w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/john-malone-300x300.png 300w\" sizes=\"auto, (max-width: 266px) 100vw, 266px\" \/><p id=\"caption-attachment-38539\" class=\"wp-caption-text\">John Malone<br \/>\u5f15\u7528\uff1ahttps:\/\/www.forbes.com\/profile\/john-malone\/<\/p><\/div>\n<p>\u3053\u306e\u767a\u60f3\u306f1980\u5e74\u4ee3\u306b\u3001\u501f\u91d1\u3067\u4f1a\u793e\u3092\u8cb7\u53ce\u3059\u308b\u624b\u6cd5\uff08\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30fb\u30d0\u30a4\u30a2\u30a6\u30c8\uff09\u304c\u6d41\u884c\u3057\u305f\u3068\u304d\u306b\u3055\u3089\u306b\u5e83\u307e\u3063\u305f\u3002\u300c\u3053\u306e\u4f1a\u793e\u306f\u501f\u91d1\u3092\u8fd4\u305b\u308b\u3060\u3051\u306e\u7a3c\u304e\u304c\u3042\u308b\u304b\u300d\u3092\u5224\u65ad\u3059\u308b\u306e\u306b\u4fbf\u5229\u3060\u3063\u305f\u304b\u3089\u3060\u3002EBITA\u306f\u305d\u306e\u5f8c\u3001\u7279\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7279\u8a31\u30fb\u30d6\u30e9\u30f3\u30c9\u306a\u3069\u76ee\u306b\u898b\u3048\u306a\u3044\u8cc7\u7523\u304c\u591a\u3044\u696d\u754c\u3067\u3001EBITDA\u3067\u306f\u8a2d\u5099\u30b3\u30b9\u30c8\u3092\u7121\u8996\u3057\u3059\u304e\u308b\u3068\u3044\u3046\u6279\u5224\u3092\u53d7\u3051\u3066\u6d3e\u751f\u3057\u305f\u5f62\u3067\u5e83\u304c\u3063\u305f\u3002<\/p>\n<h2>\u958b\u767a\u6295\u8cc7\u304c\u300c\u5e33\u7c3f\u4e0a\u306e\u640d\u5931\u300d\u306b\u5316\u3051\u308b\u3068\u304d<\/h2>\n<p>\u81ea\u793e\u3067\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u958b\u767a\u3059\u308b\u3068\u3001\u652f\u6255\u3063\u305f\u958b\u767a\u8cbb\u306f\u305d\u306e\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u5b8c\u6210\u6642\u306b\u300c\u8cc7\u7523\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u4eca\u5f8c\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u4fa1\u5024\u3092\u8cc7\u7523\u3068\u3057\u3066\u6301\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u6271\u3044\u3060\u3002\u305f\u3060\u3057\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u306f\u6642\u9593\u3068\u3068\u3082\u306b\u76ee\u6e1b\u308a\u3057\u3066\u3044\u304f\u3002\u3053\u306e\u76ee\u6e1b\u308a\u5206\u3092\u6bce\u5e74\u300c\u8cbb\u7528\u300d\u3068\u3057\u3066\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u306e\u304c\u511f\u5374\u3067\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u30895\u5e74\u304b\u3051\u3066\u5747\u7b49\u306b\u8a08\u4e0a\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3060\u3002\u3064\u307e\u308a\u300c\u958b\u767a\u8cbb\u306e\u73fe\u91d1\u306f\u6700\u521d\u306b\u6255\u3044\u7d42\u308f\u3063\u3066\u3044\u308b\u304c\u3001P&amp;L\uff08\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u4e0a\u306e\u30b3\u30b9\u30c8\u306f\u5b8c\u6210\u5f8c5\u5e74\u9593\u306b\u5206\u6563\u3057\u3066\u51fa\u7d9a\u3051\u308b\u300d\u3068\u3044\u3046\u72b6\u614b\u306b\u306a\u308b\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3060\u3051\u3067\u306a\u304f\u3001\u7279\u8a31\u6a29\u30fb\u9867\u5ba2\u30ea\u30b9\u30c8\u30fb\u4f1a\u793e\u8cb7\u53ce\u6642\u306b\u751f\u3058\u308b\u306e\u308c\u3093\u4ee3\u306a\u3069\u3082\u540c\u3058\u4ed5\u7d44\u307f\u3060\u3002<\/p>\n<p>EBITA\u306f\u3053\u306e\u8cbb\u7528\u8a08\u4e0a\u3092\u9664\u5916\u3057\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u300c\u958b\u767a\u6295\u8cc7\u3092\u6700\u8fd1\u7d42\u3048\u305f\u4f1a\u793e\u300d\u3068\u300c\u6295\u8cc7\u304b\u3089\u3057\u3070\u3089\u304f\u7d4c\u3063\u305f\u4f1a\u793e\u300d\u3092\u540c\u3058\u6761\u4ef6\u3067\u6bd4\u3079\u3089\u308c\u308b\u3002\u4e3b\u306a\u6d3b\u7528\u5834\u9762\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3060\u3002<\/p>\n<ul>\n<li><strong>\u30d7\u30ed\u30c0\u30af\u30c8\u3054\u3068\u306e\u53ce\u76ca\u529b\u306e\u6bd4\u8f03<\/strong>: \u8907\u6570\u306e\u30d7\u30ed\u30c0\u30af\u30c8\u3084\u4e8b\u696d\u90e8\u9580\u3092\u6301\u3064\u4f1a\u793e\u304c\u3001\u3069\u306e\u30d7\u30ed\u30c0\u30af\u30c8\u304c\u672c\u5f53\u306b\u7a3c\u3044\u3067\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u3068\u304d\u3001\u958b\u767a\u30b3\u30b9\u30c8\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5de6\u53f3\u3055\u308c\u305a\u306b\u6bd4\u3079\u3089\u308c\u308b\u3002<\/li>\n<li><strong>\u56fd\u969b\u6bd4\u8f03\u306e\u6574\u5408\u6027\u78ba\u4fdd<\/strong>: \u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u306e\u308c\u3093\u4ee3\u3092\u6c7a\u307e\u3063\u305f\u671f\u9593\u3067\u511f\u5374\u3059\u308b\u304c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306f\u539f\u5247\u3068\u3057\u3066\u306e\u308c\u3093\u4ee3\u306e\u898f\u5247\u7684\u306a\u511f\u5374\u3092\u884c\u308f\u306a\u3044\u3002EBITA\u3092\u4f7f\u3048\u3070\u3001\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u4f01\u696d\u3092\u6a2a\u4e26\u3073\u306b\u6bd4\u8f03\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/li>\n<li><strong>\u6295\u8cc7\u52b9\u7387\u306e\u8a55\u4fa1<\/strong>: EBITA\u3092\u3082\u3068\u306b\u7a0e\u306e\u8abf\u6574\u3092\u3057\u305f\u5229\u76ca\u3092\u300c\u6295\u4e0b\u3057\u305f\u8cc7\u672c\u300d\u3067\u5272\u308b\u3068\u3001\u6295\u8cc7\u52b9\u7387\u3092\u793a\u3059ROIC\uff08\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff09\u3092\u8a08\u7b97\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-2.png\" alt=\"\" width=\"1024\" height=\"559\" class=\"size-large wp-image-38540 aligncenter\" srcset=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-2.png 1024w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-2-300x164.png 300w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-2-768x419.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>\u57fa\u5e79\u30b7\u30b9\u30c6\u30e0\u3092\u5185\u88fd\u3057\u305f\u4f01\u696d\u3067\u306e\u6d3b\u7528<\/h2>\n<p>\u4f01\u696d\u304c\u30013\u5e74\u304b\u3051\u3066\u81ea\u793e\u306e\u57fa\u5e79\u30b7\u30b9\u30c6\u30e0\u309215\u5104\u5186\u3067\u958b\u767a\u3057\u305f\u3068\u3059\u308b\u3002\u5b8c\u6210\u5f8c\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u30015\u5e74\u304b\u3051\u3066\u6bce\u5e743\u5104\u5186\u305a\u3064\u8cbb\u7528\u3068\u3057\u3066\u6d88\u5316\u3055\u308c\u308b\u3002\u672c\u696d\u306e\u58f2\u4e0a\u304b\u3089\u4eba\u4ef6\u8cbb\u30fb\u30b5\u30fc\u30d0\u30fc\u4ee3\u306a\u3069\u3092\u5f15\u3044\u305f\u5229\u76ca\u304c\u5e74\u95934\u5104\u5186\u3042\u3063\u3066\u3082\u3001\u3053\u3053\u306b3\u5104\u5186\u306e\u511f\u5374\u30b3\u30b9\u30c8\u304c\u4e57\u308b\u3068\u3001\u5e33\u7c3f\u4e0a\u306e\u55b6\u696d\u5229\u76ca\u306f1\u5104\u5186\u306b\u898b\u3048\u308b\u3002<\/p>\n<p>EBITA\u3067\u898b\u308c\u30704\u5104\u5186\u306e\u53ce\u76ca\u529b\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3002\u6295\u8cc7\u5bb6\u3084\u7d4c\u55b6\u9663\u304c\u30d7\u30ed\u30c0\u30af\u30c8\u306e\u5b9f\u529b\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u3001\u300c\u958b\u767a\u304c\u5b8c\u4e86\u3057\u305f\u3070\u304b\u308a\u3067\u511f\u5374\u30b3\u30b9\u30c8\u304c\u91cd\u3044\u6642\u671f\u300d\u3068\u300c\u511f\u5374\u304c\u7d42\u308f\u3063\u305f\u6642\u671f\u300d\u3067\u53ce\u76ca\u529b\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u898b\u3048\u308b\u306e\u306f\u4e0d\u516c\u5e73\u3060\u3002EBITA\u306f\u305d\u306e\u5dee\u3092\u306a\u3089\u3057\u3066\u3001\u672c\u696d\u306e\u5b9f\u529b\u3060\u3051\u3092\u53d6\u308a\u51fa\u3059\u3002\u30cb\u30c7\u30c3\u30af\uff08\u65e7\u30fb\u65e5\u672c\u96fb\u7523\uff09\u304c\u8cb7\u53ce\u57fa\u6e96\u3068\u3057\u3066\u300cEV\/EBITDA 7\u500d\u4ee5\u4e0b\u300d\u3068\u3044\u3046\u793e\u5185\u30eb\u30fc\u30eb\u3092\u8a2d\u3051\u3066\u3044\u305f\u3088\u3046\u306b\u3001\u5b9f\u52d9\u3067\u306f\u985e\u4f3c\u306e\u767a\u60f3\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-3.png\" alt=\"\" width=\"1024\" height=\"559\" class=\"size-large wp-image-38541 aligncenter\" srcset=\"https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-3.png 1024w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-3-300x164.png 300w, https:\/\/uxdaystokyo.com\/articles\/wp-content\/uploads\/2026\/05\/ebita-3-768x419.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>\u95a2\u9023\u7528\u8a9e<\/h2>\n<ul>\n<li><strong>EBIT<\/strong>: \u5229\u6255\u3044\u524d\u30fb\u7a0e\u5f15\u524d\u5229\u76ca\u3002EBITA\u304b\u3089\u3055\u3089\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7279\u8a31\u30fb\u306e\u308c\u3093\u4ee3\u306a\u3069\u306e\u511f\u5374\u8cbb\u3092\u5f15\u3044\u305f\u5024\u3002<\/li>\n<li><strong>EBITDA<\/strong>: EBITA\u304b\u3089\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3082\u9664\u5916\u3057\u305f\u5229\u76ca\u3002M&amp;A\u3067\u4f01\u696d\u4fa1\u5024\u3092\u6bd4\u3079\u308b\u3068\u304d\u306b\u3088\u304f\u4f7f\u308f\u308c\u308b\u3002<\/li>\n<li><strong>\u306e\u308c\u3093\u4ee3<\/strong>: \u4f1a\u793e\u3092\u8cb7\u3063\u305f\u3068\u304d\u3001\u5e33\u7c3f\u4fa1\u5024\u3088\u308a\u591a\u304f\u6255\u3063\u305f\u5206\u306e\u5dee\u984d\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u7279\u8a31\u3068\u540c\u69d8\u306b\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u511f\u5374\u3055\u308c\u3001EBITA\u3067\u306f\u9664\u5916\u3059\u308b\u3002<\/li>\n<li><strong>ROIC\uff08\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff09<\/strong>: \u6295\u3058\u305f\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u51fa\u3057\u305f\u304b\u3092\u793a\u3059\u6307\u6a19\u3002EBITA\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u3002<\/li>\n<li><strong>\u6e1b\u4fa1\u511f\u5374\u30fb\u511f\u5374<\/strong>: \u8cc7\u7523\u306e\u4fa1\u5024\u304c\u6642\u9593\u3068\u3068\u3082\u306b\u76ee\u6e1b\u308a\u3059\u308b\u5206\u3092\u6bce\u5e74\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3002\u6709\u5f62\u8cc7\u7523\uff08\u8a2d\u5099\u306a\u3069\uff09\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3001\u7121\u5f62\u8cc7\u7523\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u7279\u8a31\u306a\u3069\uff09\u306f\u300c\u511f\u5374\u300d\u3068\u547c\u3076\u3002<\/li>\n<\/ul>\n<h2>\u5f15\u7528\u5143<\/h2>\n<ul>\n<li><a href=\"https:\/\/eu-strategy.com\/knowledge\/12349\/ebita-ebitda-ebit\">EBIT\u3001EBITA\u3001EBITDA\u3068\u306f\uff1f\u9055\u3044\u306f? | \u30c9\u30a4\u30c4\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/a><\/li>\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/Earnings_before_interest,_taxes,_depreciation_and_amortization\">Earnings before interest, taxes, depreciation and amortization &#8211; Wikipedia<\/a><\/li>\n<li><a href=\"https:\/\/meyka.com\/blog\/ebitda-meaning-formula-history-why-its-questioned\/\">EBITDA: Meaning, Formula, History &amp; Why It&#8217;s Questioned | Meyka<\/a><\/li>\n<li><a href=\"https:\/\/www.linkedin.com\/pulse\/john-malonethe-cable-cowboy-who-rode-ebitda-wealth-fame-dev-strischek-cecfe\">John Malone\u2014The Cable Cowboy Who Rode EBITDA | LinkedIn<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45285\/\">EBITDA\u3068\u306f\uff1f\u55b6\u696d\u5229\u76ca\u3084EBIT\u3068\u306e\u9055\u3044\u3001\u898b\u65b9\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac | \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9<\/a><\/li>\n<li><a href=\"https:\/\/paradigm-shift.co.jp\/media\/nidec-manda\/\">\u65e5\u672c\u96fb\u7523\u306eM&amp;A\u624b\u6cd5\u3068\u306f\uff1f | PS ONLINE<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u8a2d\u5099\u3084\u958b\u767a\u6295\u8cc7\u306e\u511f\u5374\u8cbb\u7528\u3092\u9664\u304d\u3001\u4e8b\u696d\u53ce\u76ca\u529b\u3092\u660e\u78ba\u306b\u3059\u308b\u5229\u76ca\u6307\u6a19<\/p>\n","protected":false},"author":61,"featured_media":38544,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"English":"","footnotes":""},"glossary-category":[358],"glossary_tag":[],"class_list":["post-38536","glossary","type-glossary","status-publish","has-post-thumbnail","hentry","glossary-category-marketing-business"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/glossary\/38536","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/users\/61"}],"version-history":[{"count":3,"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/glossary\/38536\/revisions"}],"predecessor-version":[{"id":38543,"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/glossary\/38536\/revisions\/38543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/media\/38544"}],"wp:attachment":[{"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/media?parent=38536"}],"wp:term":[{"taxonomy":"glossary-category","embeddable":true,"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/glossary-category?post=38536"},{"taxonomy":"glossary_tag","embeddable":true,"href":"https:\/\/uxdaystokyo.com\/articles\/wp-json\/wp\/v2\/glossary_tag?post=38536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}