Profit before tax (PRT)

It is formed by aggregating the net operating profit and the financial result and constitutes a measure of business profit prior to the deduction of direct tax, whether income or corporate. In the case of corporate SMEs, the result before tax depends on the composition and operation of the assets and the structure of the liabilities, and, in particular, on the financial situation of the entity, that is, its way of financing itself on its own account or on behalf of others, as well as the results obtained outside of commercial traffic.