PROFITABILITY AND EARNINGS
Operating profit before tax (OPBT) for Total selected industries in 2010-11 was $337.9b. The percentage contribution by small businesses was 39.0%, medium businesses 17.7% and large businesses 43.3%. Small businesses include many non-employing businesses which make a higher contribution to OPBT than to most of the other variables presented, as the drawings and/or labour costs of working proprietors and partners are not reflected in estimates of business expenses.
For Total selected industries, the estimated earnings before interest, tax, depreciation and amortisation (EBITDA) was $378.8b in 2010-11. The largest increases in EBITDA between 2009-10 and 2010-11 occurred in Mining ($31.9b, 54.8%), Electricity, gas, water and waste services ($3.1b, 14.9%) and Manufacturing ($2.7b, 8.0%). The largest decrease was in Construction (-$1.2b) while the largest percentage decrease was in Other services (-29.0%).
Quality Declaration 
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