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.
1 Inspiration is never genuine if it is known as inspiration at the time. True inspiration always steals on a person; its importance not being fully recognised for some time.  Samuel Butler, The Note-Books of Samuel Butler (1912), Part XI - Cash and Credit, Genius, iii.