PROFITABILITY AND EARNINGS
Operating profit before tax (OPBT) for Total selected industries in 2008-09 was $272.0b. The percentage contribution by small businesses was 40.2%, medium businesses 16.5% 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 $339.7b in 2008-09. The largest increase (in both absolute and percentage terms) in EBITDA between 2007-08 and 2008-09 occurred in Mining ($25.2b, or 51.5%). The largest absolute decrease in EBITDA was in Transport, postal and warehousing ($3.7b, or 17.4%), followed by Manufacturing ($3.4b, or 8.0%).
Quality Declaration 
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