USA Learning to read P&L statement

[DonM77]

What does line 40 represent in the actual vs plan column? Does this mean a gain of 34,993?

 

[Praz Finpoint]

EBITDA - Earnings (Net Income) before deducting for Interest, Tax, Depreciation and Amortization - essentially to analyze the Net Income after taking out non-cash flow and sunk costs of Depreciation and Amortization, and before analyzing the Company's debt servicing costs (ability to cover interest payments) and taxes.