You are a Director of HR for a healthcare system that has three hospitals and 15 clinics in rural Oklahoma. You report directly to the CFO. Your company recently was acquired by an investment firm and there is an increased focus on the financials by the leadership team. The investment firm is looking for ways to control costs and expenses, and the HR department has naturally come up in conversation as a cost center. The CFO has been asking questions about costs and expenses, and your goal is to demonstrate to the CFO and the executive leadership team HR’s value moving from cost center to revenue center. You admit to yourself that you haven’t always been focused on business acumen, which is why you decide to begin your research looking at the quarterly earnings report and other monthly financial reports.
One financial term that your CFO discusses in great detail during leadership meetings is EBITA. Which financial statement contains information about EBITA?