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Is Earning before tax and Earning before tax including Non-controlling interest the same?

Hi, I would like to know is Earning before tax and Earning before tax including Non controlling interest the same? As according to me if Non controlling values are been deducted then it is separate item for better clarity i had put an example: Earnings Before Taxes & NCI 758 Income Taxes (190) Non-Controlling Interest (5) Net Income 564 So , i think Earning before tax is seperate item and NCI also different item. So, we should not collect this 758 as EBT. Please share your thoughts in this regards. Should be considered the same with reason and not why? Regards, Hardik



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