Non-operating activities include interest expenses, tax rates, and large non-cash items such as depreciation and amortization. By removing the non-operating effects, EBITDA gives investors the ability to focus on the profitability of their operations.
Thomas Edison once speculated: Genius is one percent inspiration and ninety-nine percent perspiration.
Inspiration is the act or power of exercising an elevating or stimulating influence upon the intellect or emotions; the result of such influence which quickens or stimulates; as, the inspiration of occasion, of art, etc.